e-Archive Invoices in Turkey: What They Are and Who Must Issue Them

An e-archive invoice (e-Arşiv fatura) is the electronic invoice a Turkish taxpayer issues to a buyer who is not registered in the national e-invoice system, which in practice means consumers and many small businesses. Since 1 January 2026, almost every invoice issued in Turkey has to be electronic. This is general information, not tax advice.

This guide is written for foreign-owned businesses operating in Turkey and for foreigners who receive these invoices.

Why you will meet e-archive invoices

If you run a company in Turkey, your accountant will set you up to issue them. If you buy something online in Turkey, or pay a Turkish supplier as an individual, you will receive one by email, usually as a PDF or a link. Both situations are covered below.

The legal basis

The rules sit in communiqués issued by the Revenue Administration (GİB, Gelir İdaresi Başkanlığı) under the Tax Procedure Law (all in Turkish):

• Tax Procedure Law General Communiqué No. 509 (Official Gazette 19.10.2019, No. 30923): the main rulebook for e-invoices, e-archive invoices and other e-documents.
• Communiqué No. 535 (Official Gazette 22.01.2022, No. 31727): the current e-invoice thresholds.
• Communiqué No. 573 (Official Gazette 12.11.2024, No. 32720): removed the e-archive amount limit from 2026.

GİB publishes guides and technical documents on ebelge.gib.gov.tr.

e-archive invoice vs e-invoice

Both are full legal invoices. An online store usually issues both, depending on who is buying.

Who must issue them in 2026

• e-invoice taxpayers issue e-archive invoices to buyers outside the e-invoice system.
• Businesses that cross the e-invoice thresholds join e-invoicing and e-archive together. Under Communiqué No. 535, the thresholds for 2022 onwards are gross sales of TRY 3 million in general, and TRY 500,000 for businesses selling goods or services online. Those crossing the online threshold must switch by the start of July of the following year. We have not seen a new threshold communiqué for 2026.
• Other taxpayers (outside both systems): from 1 January 2026, all their invoices must be e-archive invoices regardless of amount (Communiqué No. 573). The limit was TRY 3,000 in 2025 and TRY 5,000 in 2024.
• Simple-method and operating-account taxpayers (very small businesses): according to a TÜRMOB circular of 12.01.2026 (the Union of Chambers of Certified Public Accountants), they may use paper for invoices up to TRY 3,000 until 31 December 2026; from 1 January 2027, all invoices go through GİB's portal.

How invoices are issued

According to GİB's e-archive announcement, there are three methods, which can be combined:

1. GİB's e-Arşiv Portal: free, invoices entered by hand in a browser. Fine for a few invoices a month.
2. A private integrator (özel entegratör): a GİB-licensed company that issues, delivers, stores and reports invoices on your behalf. Online stores connect to it by API so every order is invoiced automatically.
3. Your own system: direct integration, mostly used by large companies.

We explain the integration side in our e-invoice integration guide.

What foreign-owned online stores should set up

• Billing type at checkout: individual or company. For companies, collect trade name, tax office and tax number.
• Automatic e-invoice lookup for company buyers, so the right document is issued.
• Turkish ID number not mandatory. TÜRMOB notes that if a consumer does not want to share their Turkish ID number, "11111111111" can be used in the e-archive buyer field. Foreign customers often do not have one at all, so a required ID field costs you sales.
• The seven-day rule. Under Article 231 of the Tax Procedure Law, an invoice is issued within seven days at most of delivery or service; since 2021 the Ministry can set shorter periods for some transactions, so confirm the timing with your accountant.
• Invoice in the customer account, as well as by email.

If you sell into Turkey from abroad

The e-archive rules apply to taxpayers registered in Turkey. A foreign company with no Turkish tax registration does not issue Turkish e-archive invoices. That does not mean it has no Turkish tax duties; cross-border sales of digital services, for example, have their own VAT rules. If you sell to Turkish customers from abroad, ask a Turkish tax adviser before you scale up.

If you receive one

An e-archive invoice in your inbox is a valid invoice. Keep the PDF or link. If you need the invoice for your Turkish business, give the seller your company's details at checkout so they can issue it in your company's name, as an e-invoice if your company is registered for it.

Checklist

• [ ] Your accountant has confirmed which e-document systems apply to you
• [ ] You have chosen portal, integrator or your own system
• [ ] Checkout asks for individual or company billing
• [ ] Company buyers are checked against the e-invoice registry automatically
• [ ] Invoices are created from orders and emailed automatically
• [ ] The Turkish ID field is optional
• [ ] Turnover is monitored against the TRY 500,000 online threshold

Summary

From 2026, e-archive invoicing is part of daily life for almost every business in Turkey. For an online store, the goal is to make the invoice a natural step of every order. Take tax decisions with your accountant; we build the order-to-invoice flow, integrator connection and invoice download area as part of our e-commerce website service. For everything else you need to start selling, see our guide to starting an e-commerce business in Turkey.