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Turkey e-invoice e-Fatura and e-Arşiv extended to more taxpayers

Lowered annual e-Fatura and e-Arşiv thresholds for all B2B businesses; e-commerce and property attract special requirements

Turkey has added new requirements to its government pre-clearance e-Fatura e-invoice regime in the past months. The Turkish Revenue Administration (TRA) wishes to bring more taxpayers into the e-Fatura net by lowering the annual sales threshold from the current TRY 5 million (approximately €425,000 or $480,000) by 2022 financial transactions. It will also introduce a lower threshold for 2022 financial transactions of TRY 500,000 (approximately €42,500 or $48,000) for:

  • e-commerce
  • real-estate
  • construction
  • accommodation

There are two types of e-invoices in Turkey:

  1. e-Fatura for B2B and B2G transactions; and
  2. e-Arşiv for all B2C transactions, plus any B2B transactions where the customer is below the e-invoice registration threshold. Many small businesses use third-party suppliers to produce these class of invoices. The current e-Arşiv threshold is TRY 30,000. This will be lowered to TRY 10,000.

Check VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see where else real-time submissions of invoices is being implemented.

2021 updates to e-invoices

Since 1 March 2021, all B2G transactions must be via e-Fatura once over the threshold (see below). All companies without the obligation to register in the TRA must 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.

Since 1 July 2021, any businesses that does not have the obligation to register in the TRA should declare invoices with a total of TRY 5.000 or more in the-Arşiv format.

Turkey e-invoicing 2014

In 2014, Turkey introduced mandatory electronic invoicing for businesses with an annual turnover in excess of TRY 5million (approx €500,000). Businesses in oil, alcohol and tobacco were first in 2011. This was reduced from TRY 10million in 2019. Once over this threshold, the taxpayer must register with the Turkish Revenue Authority to use e-Fatura invoices.

This includes a central invoice clearance platform operated by the Revenue Administration. Invoices must first be sent live to the Administration for electronic validation. They may then be issued to the customer.

Europe e-invoicing and live reporting

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