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VAT & compliance

e-Invoice and e-Ledger in Türkiye: when does your company have to switch?

Last updated September 2026 2 min read By Level International
Short answer Turkish companies must issue invoices and keep their books electronically through the Revenue Administration's (GIB) systems once they meet the relevant conditions. A company becomes obliged to use e-invoice when its gross sales exceed the turnover threshold set by GIB, or immediately if it works in certain sectors. The e-ledger is mandatory for e-invoice users and, from 1 January, for companies required to keep their books on the balance-sheet basis. Once obliged, the company has a fixed period — normally until the start of a following month set by the rules — to switch.

The main e-documents

System What it is Who uses it
e-Invoice (e-Fatura) Invoices exchanged electronically between registered e-invoice users Companies above the threshold or in obliged sectors
e-Archive (e-Arşiv) Electronic invoices to customers not registered for e-invoice, including consumers All e-invoice users, and others above their own thresholds
e-Ledger (e-Defter) Journal and general ledger kept and certified electronically e-Invoice users, and companies keeping balance-sheet-basis books (from 1 January)
e-Waybill (e-İrsaliye) Electronic dispatch notes for moving goods Companies above thresholds or in certain sectors
e-SMM Electronic receipts for independent professionals Self-employed professionals

When you have to switch

  • By turnover: if gross sales exceed the threshold in a given year, e-invoice becomes mandatory from the start of a specified month in the following year. The threshold has been lowered over time and is set by GIB communiqués.

  • By sector: certain activities (for example some e-commerce, real estate and motor vehicle businesses, and licensed importers or distributors in specified sectors) must switch regardless of turnover.

  • New companies: a newly established company in an obliged sector may need to start with e-invoice from the beginning.

  • Voluntarily: any company can join early, which many foreign-owned companies do for simpler reporting to head office.

Once a company switches to e-invoice, paper invoices are generally no longer valid for transactions that must be e-invoiced, and the e-ledger obligation follows.

How to set up

  1. Get a financial seal or e-signature for the company and authorised signatories.

  2. Choose the route: GIB's free portal for small volumes, or a licensed private integrator connected to your accounting or ERP system.

  3. Register with GIB for e-invoice and e-archive, and with the e-ledger system.

  4. Test and train: invoice templates, numbering, credit notes and exports.

  5. Set internal controls so that invoices are issued within the legal time limit after delivery.

Deadlines and penalties

  • e-Invoices must be issued within the legal period after delivery of goods or services.

  • e-Ledger files and their approval certificates are uploaded within the legal period after each month.

  • Failing to issue an e-document when required, or issuing it on paper instead, triggers special irregularity penalties per document.

Frequently asked questions

Can I issue invoices in foreign currency?

Yes, e-invoices can show a foreign currency amount with the TRY equivalent, subject to the rules for transactions between Turkish residents.

Does head office's ERP work in Türkiye?

Usually through a licensed integrator that connects the ERP to GIB. Localisation of templates and numbering is still needed.

How long must e-documents be kept?

At least 5 years under the Tax Procedure Law and 10 years under the Turkish Commercial Code.

Switching to e-documents?

Our Accounting & Compliance team handles registration, integrator selection and monthly e-ledger filings.

Book a free consultation

This page provides general information and is not legal or tax advice. Every situation is different; talk to us before you act.

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