What is the Turkish e-Fatura mandate?
Türkiye operates one of the world’s most mature mandatory electronic invoicing regimes through the e-Fatura system, administered by the Gelir İdaresi Başkanlığı (GİB). The framework is anchored in 213 sayılı Vergi Usul Kanunu (VUK) General Communiqué No. 509 (2019, as amended). Companies meeting annual gross revenue or sectoral thresholds must issue invoices through GİB’s e-Fatura portal or via authorised integrators (Özel Entegratör), rather than paper invoices.
Threshold tiers
- e-Fatura mandate: applies above an annual revenue threshold set by GİB (updated periodically — e.g., TRY 3 million from 2022 declarations, lowered subsequently).
- e-Arşiv Fatura: mandatory for B2C transactions above transaction-level thresholds (TRY 5,000 with VAT for non-tax-payer recipients; TRY 30,000 for tax-payer recipients without e-Fatura — figures updated annually).
- Sectoral mandates: e-commerce companies, hosting providers, accommodation platforms, real estate brokers face sector-specific mandates regardless of revenue.
Adjacent e-document mandates
- e-İrsaliye: electronic delivery note.
- e-Serbest Meslek Makbuzu: electronic professional services receipt.
- e-Müstahsil Makbuzu, e-Bilet and other specialised documents.
Compliance and penalties
Non-compliance triggers VUK Article 353 special irregularity penalties — TRY 4,400+ per invoice and risk of disregard of the document for tax purposes (KDV indirim reddi). Companies typically integrate via SAP, Logo, Mikro or specialised e-invoice service providers (Özel Entegratör).
Do: review annual revenue against current thresholds; engage an Özel Entegratör early; reconcile e-Fatura ledgers with KDV declarations monthly.
Don’t: issue a paper invoice once in-scope — GİB systems detect the gap and apply penalties automatically.