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Turkey e-invoice e-Fatura and e-Arşiv update

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.

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E-invoicing in Turkey

e-Fatura (e-invoice) and e-Arşiv (e-archive) applies to the following sectors:

  • 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

Country Date Comments (click for details)
EU e-invoice proposals 2028 Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium 2024-25 Phased introduction of B2B e-invoices
Bulgaria 2023 Public consultation on pre-clearance model e-invoice
Denmark 2024 Digital record keeping obligations
Finland Apr 2020 Customer option to require B2B e-invoices
France Jul 2024 E-invoicing and e-reporting for B2B and B2C
Germany 2024 (?) New government e-invoice 'as soon as possible' to fight fraud
Greece Oct 2021 myData summary invoice and ledger reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Italy Jan 2019 Pre-clearance SdI e-invoicing
Ireland TBC Public consultation underway
Latvia Jan 2025 B2B e-invoices based on PEPPOL
Lithuania ? E-invoicing platform being scoped
Poland Jul 2024 B2B mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2022 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2024 B2B and B2C e-invoice rollout
Slovenia 2023 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 2024 Pre-clearance B2B e-invoices; supplement to SII
Sweden 2024? PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers

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