Jan 2024 – new e-Fatura technical guidelines
The Turkish Revenue Administration has issued new technical guidance on e-invoicing and e-archiving requirements. These come into effect from 2 January 2024.
QR codes mandated for e-invoices September 2023
The Turkish tax authorities is to impose QR Codes on a range of reporting documents. This includes e-Factura (electronic invoices for B2B) and e-Arsiv (electronic receipt for B2C). E-way bills are also included.
The new requirement will come into effect on 1 September 2023.
Nov 2022: TRY 3m annual e-Fatura and e-Arşiv sales thresholds for all B2B businesses; e-commerce and property attract special requirements
Turkey’s Revenue Administration is to lower the annual sales threshold for the requirement to issue e-Fatura and e-Arşiv invoices. From 1 July 2023, the threshold will drop to TRY 3 million (approximately €162,500). The current threshold is TRY 5 million since this year.
From 1 September 2023, QR Codes are required for invoicing in Turkey.
E-invoicing in Turkey
e-Fatura (e-invoice) and e-Arşiv (e-archive) applies to the following sectors:
There are two types of e-invoices in Turkey:
- e-Fatura for B2B and B2G transactions; and
- 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.