The Turkish Revenue Administration (GIB) announced new changes regarding e-documents with a new communiqué published and entered into force on 2019-10-19 at the Official Gazette. The Administration emphasised that the aim of the new communiqué is to serve as a single, systematic source on e-documents and to simplify the related legislation that has been unclear in the past.

The communiqué expands the scope of taxpayers required to switch to certain e-documents such as e-invoice (e-Fatura), e-arşiv invoice (e-Arşiv), e-ledger (e-Defter) and e-waybill (e-İrsaliye). The new requirements take immediate effect and impact business owners based not only on total revenues, but also on sector. Documents not complying with the new rules will not be accepted as official documents, and businesses will face varying penalties for nonconformity.


One of the most noteworthy changes regarding the e-invoice is the turnover threshold, which has been reduced from 10M Turkish Lira (TRY) to TRY 5M. According to the new communiqué, companies with at least TRY 5M turnover in 2018 or 2019 will have to switch to e-invoices by July 1, 2020 at the latest. Taxpayers exceeding this limit in 2020 or later will have to switch to e-invoices by July 1 of the following accounting year.

The communiqué makes e-invoices mandatory for certain sectors, regardless of yearly turnover. Companies licensed by the Turkish Energy Market Regulatory Authority; middlemen or merchants trading fruits or vegetables; motor vehicle manufacturers, importers and dealers; and internet banner publishers and web advertisers are some of the taxpayers that must switch to e-invoices.

E-arşiv invoice

According to the new communiqué, those taxpayers required to switch to e-invoicing are also obliged to implement e-arşiv invoices from January 2020 forward. In addition, companies that issue invoices over TRY 30k to non-taxpayers in a single day and over 5k TRY (including taxes) to taxpayers have the same obligation.


Those required to adopt e-invoices and companies with year-end gross sales of more than TRY 5M must also switch to the use of an e-ledger as soon as e-invoice usage has been initiated. Furthermore, companies that are subject to independent audit will have to use an e-ledger starting from January 2020.


As of January 2020, middlemen or merchants trading fruits or vegetables must start using e-waybills. By July 2020 the e-waybill requirement will expand to the following entities: companies with 2018 year-end gross sales of TRY 25M and up; companies licensed by the Turkish Energy Market Regulatory Authority; motor vehicle manufacturers, importers and dealers; internet banner publishers and web advertisers; companies acting as middlemen in internet sales; iron and steel manufacturers; and companies that are registered to the Turkish Fertilizer Tracking System.

A quick guide to e-document terminology

E-invoice: an invoice that is issued, transmitted and stored electronically. An e-Invoice can only be issued to recipients that can receive invoices in an electronic environment.

E-arşiv invoice: an invoice created electronically and delivered to the customer via email, SMS or as a printed document. E-arşiv invoices allow suppliers to send invoices to recipients that are not electronically enabled. E-arşiv invoices do not have to be sent to the GIB immediately but are sent directly to the recipients. However, companies must still issue a monthly report to GIB.

E-ledger: known as e-book in some countries, e-ledger is the system that allows accounting ledger accounts to be prepared and transmitted to the GIB electronically.

E-waybill: a document that is issued, sent and stored in an electronic environment. It serves the purpose of monitoring the movement of goods during the entire supply chain process. E-waybills can only be used between registered e-waybill users and they have to be issued before the transportation of the goods occurs.

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