Electronic invoicing guide
Türkiye
Digital reporting requirements
Centralized
Obligatory
Mandatory for B2G, B2B and B2C depending on the kind of company and the annual turnover.
B2G:
All public entities have the obligation to receive electronic invoices (Since March 2021 ). Suppliers with a turnover over 5 million TL, registered with the Turkish Revenue Administration (TRA), must indicate “KAMU” on their e-invoices when issuing them to public entities. All public and private institutions that have an agreement with the SGK public healthcare system must declare e-Fatura and e-Archive invoices to the TRA. ( Since July 2021)
B2B:
Currently, all companies in the B2B environment with an invoice volume surpassing 5 million Turkish Liras must issue electronic invoices. As of July 2021: All companies without the obligation to register in the TRA declare all invoices with a value of 5000 TL or with a daily invoice volume above 30 000 TL a day using the e-Arsiv format. The declaration of e-Adisyon electronic tickets becomes mandatory. Companies in the service sector (tourism – restaurants) that issue paper tickets must now declare them in the e-Adisyon electronic format. The TRA will publish a list of affected companies that must comply with the new regulation within three months of its publication. As of July 2023: All companies that invoiced more than 3 million TL in 2022 (140k€) will have the obligation to declare all their invoices (e-invoice/e-archive invoice) on the TRA portal.
Authority
TRA – Turkish Revenue Administration.
GIB: Gelir İdare Başkanlığı.
Platform
GIB
Format
UBL 2.1 TR
Storage time
UBL-TR 1.2 TEMEL/TICARET E-FATURA, UBL-TR 1.2. only for export invoices.
Reporting and processes
E-fatura and e-arsiv invoices must follow a structured UBL 2.1. There are different requirements concerning e-fatura and e-arsiv submission. E-fatura invoices are subject to a clearance system. This means that e-fatura invoices require the TRA’s approval to be considered valid. Therefore, suppliers must digitally sign and submit their e-fatura invoices to the TRA after generating the UBL file. The TRA system performs checks, and if the e-invoice has no errors, the TRA delivers it to the buyer. Therefore, suppliers do not need to submit e-fatura invoices to their buyers as the TRA system handles the delivery. In the case of e-arsiv invoice, there is no clearance needed. E-arsiv invoices are delivered to the recipient/buyer first, and then within 24 hours, it is reported to the TRA. Therefore, the buyer of the invoice receives it from the Supplier.
Upcoming legislative changes
For the time being, no legislative changes are foreseen.
Links of Interest and documents
Documents
E-Fatura, E-Arşiv Fatura and E-Irsaliye (E-Waybill)
E-fatura is an invoice that suppliers must issue if the buyer of the invoice is registered in the e-fatura system. According to Turkish regulations, taxpayers must register in the e-fatura system if their annual revenue is above a certain threshold (3 million TL for 2022 income) or if they operate in specific sectors. If a buyer of the invoice is registered in the e-fatura system, the Supplier must issue an e-fatura invoice, and if the buyer is not registered, e-arsiv invoices must be given. E-fatura is used for most B2B transactions.
E-arsiv is an invoice that suppliers must issue if the buyer is not registered in the e-fatura system. Requirements for submitting an e-arsiv invoice to the tax authority differ from e-fatura. Therefore, suppliers need to know whether their buyers are registered in the e-fatura system. Even though it is possible to issue e-arsiv invoices for B2B transactions, the most common use case is B2C
transactions
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