Türkiye
TRTürkiye runs a central GİB platform on which e-Fatura passes between registered taxpayers in UBL-TR, while invoices to unregistered buyers and consumers are issued as e-Arşiv Fatura through GİB’s portal or an authorised private integrator.
Guide reviewed .
Invoicing and electronic documents
e-Fatura
Electronic invoice exchanged between taxpayers registered in the e-Fatura system. Transmission between seller and buyer runs through GİB’s central platform. It is a national system with no Peppol connection.
UBL-TR (XML-based on UBL) · Official source: GİB · about e-Fatura
e-Arşiv Fatura
Electronic invoice for buyers who are not registered e-Fatura users, including consumers. It is issued through GİB’s e-Belge portal or through a private integrator authorised by GİB.
UBL-TR with e-Arşiv reporting packages · Official source: GİB · Tax Procedure Law General Communiqué No. 509, consolidated with footnotes
Özel entegratör (private integrator)
GİB-authorised companies through which taxpayers can issue, send and store e-documents. Direct integration with GİB and the GİB portal are the other access methods.
GİB technical guides and packages · Official source: GİB · Communiqué No. 573 amending No. 509 (Official Gazette 12 November 2024)
Public administrations
Bodies listed in Public Financial Management and Control Law No. 5018 use e-Fatura under rules set by the General Directorate of Public Accounts within the Integrated Public Financial Management System.
e-Fatura · Official source: GİB · Tax Procedure Law General Communiqué No. 509, consolidated with footnotes
Türkiye has no Peppol Authority and no OpenPeppol country profile. Domestic invoices run through the Revenue Administration (GİB): e-Fatura between registered users, e-Arşiv Fatura for everyone else. A Peppol connection does not meet these obligations. A foreign supplier needs a local solution, through a GİB-authorised private integrator or direct integration, to issue e-documents to Turkish buyers.
Before issuing, check whether the buyer is on GİB’s registered e-Fatura user list. The list decides whether the invoice must be an e-Fatura or an e-Arşiv Fatura. Follow GİB’s technical announcements on the e-Fatura pages, because UBL-TR packages and code lists change several times a year.
Legal guide
B2B · e-Fatura threshold
Mandatory above TRY 3 millionTaxpayers whose gross sales revenue reached TRY 5 million (2018–2020), TRY 4 million (2021) or TRY 3 million (2022 and later accounting periods) must join e-Fatura. Taxpayers who meet the threshold in a period must switch from the start of the seventh month of the following year. Taxpayers below the thresholds may join voluntarily.
Official source: GİB · Tax Procedure Law General Communiqué No. 509, consolidated with footnotesB2B · sector obligations
Mandatory regardless of or with lower thresholdsLower thresholds or none apply to EPDK fuel licensees, Special Consumption Tax list III manufacturers and importers, fruit and vegetable traders, SGK-contracted health providers and suppliers, licensed hotels and EV charging network operators. E-commerce sellers, and businesses dealing in real estate or motor vehicles, must join from TRY 500,000 of gross sales (2022 and later). GİB may also order risky taxpayers onto e-Fatura with at least three months’ notice.
Official source: GİB · Tax Procedure Law General Communiqué No. 509, consolidated with footnotesB2B · between registered users
e-Fatura requiredWhen both seller and buyer are registered e-Fatura users, all invoices between them must be e-Fatura, apart from listed exceptions. Users must issue invoices to unregistered buyers as e-Arşiv Fatura once they are in the e-Arşiv system, which e-Fatura users must also join.
Official source: GİB · Tax Procedure Law General Communiqué No. 509, consolidated with footnotesB2B and B2C · taxpayers outside e-Arşiv
Mandatory for all invoices from 1 January 2026Taxpayers outside the e-Arşiv Fatura system had to issue an invoice as e-Arşiv Fatura when it exceeded TRY 3,000 including taxes in 2025. From 1 January 2026 this applies to every invoice regardless of amount. For taxpayers taxed under the simple method or keeping business-account books, the TRY 3,000 rule runs until 31 December 2026 and the full obligation starts on 1 January 2027. A paper invoice issued instead is fined for both issuer and taxable buyer.
Official source: GİB · Tax Procedure Law General Communiqué No. 509, consolidated with footnotesOther e-documents
Separate obligationsCommuniqué No. 509 also governs e-İrsaliye (dispatch note), e-Serbest Meslek Makbuzu, e-Müstahsil Makbuzu, e-Bilet, e-Dekont, e-Adisyon and other e-documents, each with its own transition rules. They are not covered here.
Official source: GİB · Tax Procedure Law General Communiqué No. 509, consolidated with footnotes
Timeline
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e-Fatura in use
GİB states that e-Fatura has been in operation since 5 March 2010.
Official source: GİB · about e-Fatura -
Turnover-based e-Fatura obligation
Taxpayers meeting the TRY 5 million threshold in 2018 or 2019 had to switch to e-Fatura from this date.
Official source: GİB · Tax Procedure Law General Communiqué No. 509, consolidated with footnotes -
e-Arşiv threshold lowered to TRY 3,000
Communiqué No. 573, published on 12 November 2024, replaced the previous TRY 5,000 limit for taxpayers outside e-Arşiv.
Official source: GİB · Communiqué No. 573 amending No. 509 (Official Gazette 12 November 2024) -
e-Arşiv for every invoice
Taxpayers outside e-Arşiv must issue all invoices as e-Arşiv Fatura regardless of amount.
Official source: GİB · Communiqué No. 573 amending No. 509 (Official Gazette 12 November 2024) - Upcoming at review
Full e-Arşiv obligation for simple-method taxpayers
Announced in Communiqué No. 589 of 31 December 2025, this date applies to taxpayers taxed under the simple method or keeping business-account books.
Official source: GİB · Communiqué No. 589 amending No. 509 (Official Gazette 31 December 2025)
Peppol in Türkiye
- Directory participants
- 35
- Document families
- 5
Peppol Authority: OpenPeppol.
3 certified service providers based in Türkiye.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 28 participants
- 22 participants
- ApplicationResponse11 participants
- 4 participants
- CrossIndustryInvoice1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 3 | |
| 1 | |
| 1 | |
| 1 | |
| 2 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 2 | |
| 1 | |
| 1 | |
| 1 | |
| 5 | |
| 3 | |
| 4 |
Registration dates in the current Directory snapshot.