E-Invoicing in Turkey

Who is obliged to use e‑Invoicing in Turkey

B2B electronic invoicing in Turkey depends on the company's annual turnover. As of 1 July 2022 electronic invoicing is required for all companies in B2B sector with a gross annual turnover of TRY 4 million which means they are obliged to digitise their invoices. In the area of invoicing to public entities (B2G), public entities must mandatorily receive and process invoices in electronic form.

E-invoicing process description

E-invoices must be sent to the central Turkish Revenue Administration (TRA) platform therefore use of the e-Invoicing Application is mandatory for this process. There are three methods allowed for issuing an e-Fatura invoice:

Use of TRA web portal for creating e-Fatura invoices
Integration of supplier's IT system with that of TRA
Use of an accredited service provider

What is the required format of an e-invoice

Accepted format is UBL-TR 1.2.

Central platform is Turkish Revenue Authority platform (TRA).

Archiving requirements for e‑Invoicing in Turkey

Required storage period is 10 years.

How integrity and authenticity may be ensured?

An e-seal certificate (for companies) or a Qualified Electronic Signature (for individuals) are required to ensure integrity and authenticity of the e-invoice.