What Are E-Invoice and E-Archive Invoice?
E-invoice is a system in which invoices issued between registered taxpayers are created electronically and delivered to the recipient through the Revenue Administration's (GİB) system. E-archive invoice is the electronic issuance and archiving of invoices issued to recipients not registered in the e-invoice system, including end consumers. Both applications carry the same legal validity as a paper invoice.
Who Falls Within the Mandatory Scope?
- All taxpayers whose annual turnover exceeds the threshold set by GİB
- Taxpayers operating in certain sectors (e.g. fuel, LPG, e-commerce intermediary service providers) regardless of turnover
- Taxpayers engaged in exports or belonging to certain professional groups
- Anyone already registered for e-invoice is automatically also required to issue e-archive invoices
Turnover thresholds and scope are periodically updated by GİB; taxpayers who exceed the threshold in a given fiscal year must generally transition at the start of the following fiscal year (typically the beginning of the 7th month).
How Does the Transition Process Work?
To transition to e-invoice and e-archive invoice, an application is first made through GİB's Interactive Tax Office or the e-Invoice Portal. A financial seal or electronic signature is obtained, after which the taxpayer transitions using one of the GİB Portal, a private integrator, or direct integration, depending on their preference. Small and medium-sized businesses generally prefer transitioning through a private integrator due to lower technical infrastructure requirements.
Key Points During the Transition
- From the transition date, invoices must be issued exclusively in electronic form instead of paper.
- The data flow between the accounting software and the e-invoice/e-archive integrator should be tested.
- Invoice cancellation, objection and rejection processes must be tracked electronically.
- Taxpayers who fall within the mandatory scope but fail to transition may face a special irregularity penalty.
Process Management
At Orkun & Orkun, we track whether our clients fall within the e-invoice/e-archive obligation and support them throughout the transition — from choosing an integrator to completing the application process.