You apply for e-Fatura, Turkey's e-Invoice system, through the Revenue Administration's (GİB) online application screen or an authorized private integrator. As a rule, a new company does not have to use e-Invoice from day one. The obligation starts on 1 July of the year after gross sales revenue reaches 3 million TL. Some activities have a lower threshold, for example online sales, real estate and motor vehicles. Some groups have none at all. For new companies, the bigger change is e-Archive. From 1 January 2026, taxpayers outside the e-Archive system must also issue e-Archive Invoices (e-Arşiv Fatura) regardless of amount, except in the cases the communiqué lists. Limited and joint stock companies fall into this group. On the operating-account basis (işletme hesabı) and the simplified method (basit usul), invoices above 3 thousand TL including taxes are e-Archive until the end of 2026. For them the amount-independent period starts on 1 January 2027. Not being an e-Invoice taxpayer does not mean paper invoices will continue.
This guide explains the difference between e-Invoice and e-Archive, the thresholds, the switch date and the application steps. We do not recommend any software or integrator company.
Important note. This guide is general information and does not replace personalized financial advice. The legal information is based on the current text of Tax Procedure Law General Communiqué No. 509 published by GİB and on Articles 176, 177, 178, 230 and 353 of the Tax Procedure Law (VUK). Thresholds, dates and exceptions may work differently for your activity. For your own case, consult your accountant (mali müşavir).
If you have not yet set up your business, our how to start a sole proprietorship guide covers the setup steps. This article focuses on a question that comes after registration. In what form will you issue your invoices, and when will you move to e-Invoice?
What Is e-Invoice and How Is It Different from e-Archive?
e-Invoice (e-Fatura) and e-Archive Invoice (e-Arşiv Fatura) are two types of invoice issued electronically. Both are regulated by Communiqué No. 509. For a taxpayer in the e-Archive system, the buyer's status decides which one to issue. Under the communiqué, that taxpayer issues an e-Invoice to buyers registered in the e-Invoice system. It issues an e-Archive Invoice to taxpayers who are not registered and to people who are not taxpayers.
The table below is for a taxpayer in the e-Archive system.
| Buyer | Document to issue | Basis |
|---|---|---|
| Taxpayer registered in the e-Invoice system | e-Invoice | Communiqué No. 509, IV.2.1 |
| Taxpayer not registered in the e-Invoice system | e-Archive Invoice | Communiqué No. 509, IV.2.1 |
| Person who is not a taxpayer | e-Archive Invoice | Communiqué No. 509, IV.2.1 |
Under section IV.2.4.1 of the communiqué, taxpayers that join the e-Invoice system must also join the e-Archive Invoice system. This applies whether they joined mandatorily or voluntarily. The communiqué makes a limited exception for taxpayers that issue other documents in place of invoices because of their activity. You can check whether a buyer is a registered user on the list GİB publishes.
Who Must Use e-Invoice in 2026?
In 2026 the e-Invoice obligation covers taxpayers whose gross sales revenue is 3 million TL or more, as well as certain sectors listed in the communiqué. Under Tax Procedure Law General Communiqué No. 509, this general threshold applies to the 2022 and later accounting periods. Alongside sales revenue, the communiqué also counts gross business revenue. The measure is revenue, not profit. The threshold was set by Communiqué No. 535 and has not changed since the 2022 accounting period. A lower threshold of 500 thousand TL applies to those selling goods or services through their own websites, intermediary service providers' sites or any other electronic medium. The same 500 thousand TL applies to real estate and motor vehicle transactions. This covers building or manufacturing, buying or selling and renting, as well as brokering them. Intermediary service providers, owners or operators of websites publishing sale or rental listings for real estate and motor vehicles, and internet advertising service intermediaries fall within scope without any revenue condition.
| Group | Threshold | Basis |
|---|---|---|
| All taxpayers (general threshold) | Gross sales revenue of 3 million TL or more for the 2022 and later accounting periods | Communiqué No. 509 IV.1.4 (a) item 1 |
| Those selling goods or services through their own websites, intermediary service providers' sites or any other electronic medium | Gross sales revenue of 500 thousand TL or more for the 2022 and later accounting periods | IV.1.4 (a) item 4 |
| Intermediary service providers (platforms that provide an e-commerce environment for other people's sales), owners or operators of websites publishing sale or rental listings for real estate and motor vehicles, and internet advertising service intermediaries | No revenue condition | IV.1.4 (a) item 4 |
| Real estate and motor vehicle transactions (building or manufacturing, buying or selling, renting) and brokering them | 500 thousand TL or more for the 2022 and later accounting periods | IV.1.4 (a) item 7 |
| Other sectoral groups listed below | The group's conditions in the communiqué apply | IV.1.4 (a) items 2 and 3, items 5 and 6, items 8 and 9 |
The last row covers the following groups.
- Those licensed by the Energy Market Regulatory Authority (EPDK) under Special Consumption Tax (ÖTV) list (I) (item 2)
- Those who manufacture, build or import goods on ÖTV list (III) (item 3)
- Commission agents and traders dealing in fruit and vegetables under Law No. 5957 (item 5)
- Healthcare providers that have signed a contract with the Social Security Institution (SGK), and taxpayers supplying medical materials and medicines or active substances (item 6)
- Hotel businesses providing accommodation with a certificate from the Ministry of Culture and Tourism or a municipality (item 8)
- Those holding a charging network operator licence from EPDK, and the charging station operators they certify (item 9)
The communiqué also regulates special cases beyond these. If you are in a sectoral group, clarify the conditions and your switch date with your accountant.
If you sell online, the 500 thousand TL threshold is the one to watch. Our guide to starting a company for e-commerce covers choosing the company type and the business address.
When Do You Switch After Reaching the Threshold?
You switch to e-Invoice on 1 July of the year following the accounting period in which you reached the threshold. Under section IV.1.5 (a) of the communiqué, taxpayers who meet the conditions in the 2020 or later accounting periods must move to the e-Invoice system from the start of the seventh month of the year following that accounting period.
| Accounting period in which the threshold is reached | e-Invoice switch date |
|---|---|
| 2024 | 1 July 2025 |
| 2025 | 1 July 2026 |
| 2026 | 1 July 2027 |
This rule has two practical consequences today. If your 2025 revenue was 3 million TL or more, your switch date was 1 July 2026 and that date has passed. If you have not switched to e-Invoice yet, sort it out without delay. If your 2026 revenue reaches the threshold, you have until 1 July 2027 to prepare. Tracking your revenue during the year keeps preparation from slipping to the last month.
The timing is different in groups with no revenue condition. This covers intermediary service provision, operating real estate and motor vehicle listing sites, and internet advertising intermediation. It also covers fruit and vegetable trading by commission agents or traders under Law No. 5957. Newcomers in these fields switch to e-Invoice within 3 months of starting the business. In the ÖTV list groups, the switch falls at the start of the fourth month after the month in which the licence was obtained or the manufacture, construction or import took place. The timing for the other sector groups is set separately in section IV.1.5 of the communiqué.
Does a Newly Formed Company Have to Use e-Invoice?
A newly formed limited, joint stock or sole proprietorship business need not use e-Invoice from day one in the general revenue-based group. The obligation arises when gross sales revenue reaches 3 million TL in an accounting period, and the switch starts on 1 July of the following year. For online sales and for real estate or motor vehicle businesses, the threshold is 500 thousand TL. In the following situations the rule works differently.
- Businesses with no revenue condition. A company newly starting intermediary service provision, a real estate or motor vehicle listing site, or internet advertising intermediation switches to e-Invoice within 3 months of its start date (IV.1.5 (c)). In the other sector groups listed in the communiqué the obligation does not depend on revenue either. If you are in one of them, check your switch date in section IV.1.5.
- A natural person restarting a business. A natural person who was in the e-Invoice system before, or who stopped trading while obliged to join it, must switch to e-Invoice from the start date of a new tax registration (IV.1.4 (f)).
- Converting a sole proprietorship into a company. If a sole proprietorship that is in the e-Invoice system or obliged to be in it converts into a capital company, the new company also joins the system. The period cannot exceed 3 months from the start of the month following the date the conversion is registered in the trade registry (IV.1.4 (g)). Paragraph (e) of the same section sets the same limit for full demergers, mergers and changes of legal form (nev'i değişikliği).
For a newly formed company, having no e-Invoice obligation does not mean invoices stay on paper. Under section IV.2.4.3 of Communiqué No. 509, invoices issued by taxpayers outside the e-Archive system must be issued as e-Archive Invoices regardless of amount from 1 January 2026. The amount-independent e-Archive rule was introduced by Communiqué No. 573 (Official Gazette of 12 November 2024). The deferral to 2027 for the operating-account basis and the simplified method was added by Communiqué No. 589, which entered into force on 31 December 2025. Limited and joint stock companies keep books on the balance-sheet basis, so the 1 January 2026 date applies to them. A new limited company that is not an e-Invoice taxpayer therefore issues its invoices as e-Archive Invoices in 2026. On the operating-account basis and the simplified method, invoices above 3 thousand TL including taxes are issued as e-Archive Invoices until the end of 2026. For these groups the amount-independent period starts on 1 January 2027. The exceptions listed in the communiqué stay outside this rule. The procedures for issuing these invoices are set out in the guides GİB publishes at ebelge.gib.gov.tr.
Which date applies to you depends on your bookkeeping method. The table below is for businesses that are not e-Invoice taxpayers and have not yet joined the e-Archive system.
| Taxpayer type | 2025 | 2026 | 2027 onward |
|---|---|---|---|
| Not on the operating-account basis or simplified method (including limited, joint stock and other trading companies) | Invoices above 3 thousand TL including taxes as e-Archive | e-Archive regardless of amount | e-Archive regardless of amount |
| Operating-account basis and simplified method | Invoices above 3 thousand TL including taxes as e-Archive | Invoices above 3 thousand TL including taxes as e-Archive | e-Archive regardless of amount |
In every row the exceptions listed in the communiqué are reserved. For sole proprietorships (individual businesses), the bookkeeping method depends on business volume. Under Article 178 of the Tax Procedure Law, new traders may act like second-class traders until they are classified by business volume. A second-class trader keeps books on the operating-account basis. Ask your accountant about your own case.
If you are below the threshold, you can also move to e-Invoice voluntarily. Section IV.1.4 (d) of the communiqué states that taxpayers below the set thresholds may use the e-Invoice system if they wish. Before deciding, discuss with your accountant which obligations voluntary entry would bring.
If you are setting up your company, think now about the business address that will appear on your invoices. For a legal business address, you can get information about our virtual office on WhatsApp.
How to Apply for e-Invoice
Once your tax registration is active and you have chosen a method and obtained your electronic certificate, you apply through the e-Belge (GİB's umbrella term for electronic documents such as e-Fatura and e-Arşiv invoices) application screen or through a private integrator. The five steps below rest on the method and certificate rules in the communiqué. We do not describe the on-screen clicks here, because the application interface can be updated.
1. Make sure your tax registration is active
The e-Invoice system is aimed at taxpayers. So your taxpayer registration at the tax office must be active first. Our tax registration plate guide (Turkish, step by step) explains how to view your tax registration plate (vergi levhası). Our tax registration in Turkey guide sets out the first thirty days of registration step by step.
2. Choose your application method
Section V.1 of the communiqué defines three methods. The GİB Portal method uses the e-Belge portals. In the private integrator method you work with a private integrator authorized by the Administration. In direct integration you connect your own IT system directly to the GİB system. The communiqué defines these methods for other e-Belge documents such as the e-Archive Invoice as well as for e-Invoice. We compare the three methods in the next section.
3. Obtain your electronic certificate
The communiqué separates electronic signing by type of person. Legal entities approve with a financial seal (mali mühür). So limited and joint stock companies use a financial seal. Natural persons may sign with a qualified electronic certificate (NES) or approve with a financial seal. NES is a certificate that only natural person taxpayers can use, and it is commonly known as an e-signature. The financial seal is the electronic certificate infrastructure created for the Administration by TÜBİTAK BİLGEM Kamu SM. If you run a sole proprietorship, you have both options. Any taxpayer using the private integrator method, including limited and joint stock companies, may have its documents approved with the private integrator's financial seal instead of its own seal or NES. Our company formation cost 2026 guide covers the cost of the e-signature and the financial seal.
4. Submit your application
If you chose the GİB Portal method, you apply through GİB's e-Belge application screen. If you chose the private integrator method, you apply to the integrator you will work with. Under the communiqué, private integrators must report the details of taxpayers who apply to them to the Administration electronically. Direct integration requires your own system to be connected to the GİB system, so it calls for technical preparation.
5. Check the registered user list
The current list of users registered in the e-Invoice system is published at ebelge.gib.gov.tr. Once your application is concluded, you can follow your registration on this list. The list also helps when invoicing. A taxpayer in the e-Archive system issues an e-Invoice to a buyer on the list and an e-Archive Invoice to a buyer who is not on it.
GİB Portal or Private Integrator?
The choice of method depends on your invoice volume, your accounting setup and your technical capacity. The table below compares the three methods by their definitions in the communiqué and by the questions you need to answer. It deliberately contains no company names or prices.
| Axis | GİB Portal | Private integrator | Direct integration |
|---|---|---|---|
| Definition in the communiqué | Through the e-Belge portals | Through private integrators authorized by the Administration | By connecting the IT system directly to the GİB system |
| Party in between | None, GİB's portal is used | Authorized private integrator | None, the connection runs from your own system |
| Technical responsibility | Infrastructure sits with GİB, portal use sits with you | The integrator provides the connection | Setup and operation sit with you |
| Invoice volume question | Does issuing invoices on the portal screen suit your workflow? | Do you have a regular, high-volume invoice flow? | Are your invoices already produced in your own system? |
| Accounting software question | Can you run your accounting records separately from the invoice flow? | Does your accounting software work with the integrator you choose? | Will your own system send invoices directly to the GİB system? |
| Suitable profile in our assessment | Businesses issuing few invoices with a simple structure | Businesses with a growing number of invoices that use accounting software | Businesses with their own IT team |
When comparing private integrators, weigh the scope of service, the support terms and compatibility with your accounting software together. Do not rely on one provider's pitch alone, and get your accountant's view as well. Even if you issue few invoices today, factor your growth plan into the choice.
What Happens If You Do Not Comply with the e-Invoice Obligation?
Under section IV.1.6 of the communiqué, the penalties provided for in the Law apply to taxpayers who fail to switch to e-Invoice on time despite being obliged to. They also apply to taxpayers who do not issue or receive as an e-Invoice an invoice that should be one. The communiqué expressly includes those who issue and those who accept printed paper invoices. Issuing a paper document where an e-Belge was required, or issuing none at all, leads to a separate special irregularity penalty (özel usulsüzlük cezası) for each document under Article 353 of the Tax Procedure Law. The same rule applies to the e-Archive Invoice. If an invoice that should be an e-Archive Invoice is issued or accepted as a printed paper invoice, a separate penalty applies for each paper invoice. It applies to the issuer and to any taxpayer buyer other than a final consumer. So accepting a printed invoice from your supplier is a risk for you too. The problem here is issuing on paper a document that should be issued electronically. The communiqué allows an e-Archive Invoice that was issued electronically to be delivered on paper at the buyer's request. For online sales, however, the e-Archive Invoice must be delivered electronically (IV.2.4.5). The exceptional cases listed in sections V.7 and VIII of the communiqué fall outside these rules.
We do not give penalty amounts here, because they are revalued every year. Follow GİB announcements for the current amounts. If your switch date is approaching, not leaving preparation to the last week reduces this risk from the outset.
Can You Apply for e-Invoice with a Virtual Office Address?
Yes. The communiqué's rules on obligation and application look at revenue, type of activity, method and electronic certificate. Whether the office is virtual or physical is not among these rules. The application runs on your taxpayer registration at the tax office. If you registered your company at a virtual office address, your application is made on that registration.
The real effect of the address decision shows up on the invoice. Under Article 230 of the Tax Procedure Law, the invoice shows the issuer's business address. That document reaches your customers, suppliers and business partners. For a founder who declares their home as the business address, the home address therefore circulates with every invoice. We covered the privacy and tax dimensions of that visibility separately in our can you use your home as a company address article. If you use a corporate business address, that address appears on the invoice and your home address does not. We explain how a virtual office works on our virtual office service page. If you have already registered your company at your home address, our company address change guide explains the steps for changing it.
Frequently Asked Questions
What do you need to switch to e-Invoice?
You need three things. They are an active taxpayer registration, an application method and an electronic certificate. The method is GİB Portal, the private integrator method or direct integration. As a certificate, limited and joint stock companies use a financial seal, and sole proprietors use NES or a financial seal. If you work with a private integrator, you may also have documents approved with the integrator's financial seal. The application is made through GİB's e-Belge application screen or through an authorized private integrator.
Which documents are required for an e-Invoice application?
Communiqué No. 509 defines the application through the method and the electronic certificate. Limited and joint stock companies use a financial seal, and sole proprietors use NES or a financial seal. Under the private integrator method, the integrator's financial seal is also an option. For any other information and documents that may be requested, confirm the current list on GİB's e-Belge application screen before applying.
Who must switch to e-Invoice in 2026?
Taxpayers whose gross sales revenue in the 2025 accounting period was 3 million TL or more must use e-Invoice from 1 July 2026. That switch date arrived on 1 July 2026. If you have not switched to e-Invoice yet, talk to your accountant without delay. For those selling online or through any other electronic medium, and for those doing or brokering real estate or motor vehicle transactions, the threshold is 500 thousand TL. The communiqué also lists groups with no revenue condition, such as intermediary service providers, along with other sectoral groups. Those whose 2026 revenue reaches the threshold switch on 1 July 2027.
What is the e-Invoice threshold for 2026?
The general e-Invoice threshold remains 3 million TL in 2026. The amount was set by Communiqué No. 535 for the 2022 and later accounting periods and has not changed since. Before that, the threshold was 4 million TL for 2021 and 5 million TL for the 2018 to 2020 periods. For online sales and for real estate and motor vehicle businesses, the threshold is 500 thousand TL. The measure is gross sales revenue, not profit.
What is the penalty for not switching to e-Invoice?
Under section IV.1.6 of the communiqué, the penalties in the Law apply to taxpayers who do not switch on time or who fail to issue or receive an e-Invoice when required. Those who issue and those who accept paper invoices are also covered. Issuing a paper document where an e-Belge was required, or issuing none at all, leads to a separate special irregularity penalty for each document under Article 353 of the Tax Procedure Law. The same rule applies to the e-Archive Invoice and also reaches taxpayer buyers other than final consumers. The exceptional cases listed in the communiqué fall outside this rule. Because the amounts are revalued every year, we do not give a figure here. Get the current amount from your accountant.
Is e-Invoice mandatory for e-commerce sellers?
If you sell goods or services through your own website, intermediary service providers' sites or any other electronic medium, the threshold is 500 thousand TL. Sellers whose gross sales revenue is at or above that amount in the 2022 and later accounting periods fall within e-Invoice scope. Intermediary service providers, owners or operators of websites publishing sale or rental listings for real estate and motor vehicles, and internet advertising service intermediaries are covered without any revenue condition. For the setup decisions of an e-commerce company, see our guide to starting a company for e-commerce.
Conclusion and Next Step
You apply for e-Invoice through GİB's e-Belge application screen or through an authorized private integrator, depending on the method you choose. The obligation generally starts at 3 million TL in gross sales revenue. For online sales and for real estate and motor vehicle businesses, the threshold is 500 thousand TL. The switch takes place on 1 July of the year after the threshold is reached. For a new company, the bigger change is the e-Archive rule. From 2026, your invoices are issued electronically regardless of amount, except in the cases the communiqué lists. On the operating-account basis and the simplified method, invoices above 3 thousand TL including taxes are already issued electronically, and the amount-independent period starts on 1 January 2027. Make your decision with your accountant based on your revenue, your type of activity and your bookkeeping method.
Since 2008, Micro Office has provided businesses with a legal business address, mail and official notice management and office solutions. We do this at Tekstilkent Koza Plaza in Esenler, Istanbul. If you want a corporate address rather than your home address to appear on your invoices, tell us about your situation. We will work out the right solution together.
Your next steps
- Contact us. Let us clarify your address needs together.
- Review our virtual office service page. Legal business address, mail and official notice management.
- Read our tax registration in Turkey guide. The first thirty days of registration step by step.
- Read our how to start a sole proprietorship guide. The step-by-step process from decision to operation.
