Characteristics of the electronic invoice in Turkey

The electronic invoicing process in Turkey began in 2010 with the approval of the Tax Procedure Law (VUK) giving electronic invoices the same legal validity as paper invoices. Since then, different groups of taxpayers have been mandated to join the electronic invoicing system based on their annual invoice total. The government has also implemented the mandatory use of the e-invoice by public administrations. 

Obligation

Obligation

Currently all companies with a total invoice turnover of over 5 million Turkish Liras must electronically invoice. In the B2G sphere public administrations must be able to receive electronic invoices, and their suppliers must issue them if they are registered in the TRA. 

Tax Authority

Tax Authority

TRA - Turkish Revenue Administration.
GIB: Gelir İdare Başkanlığı.   

Administrative procedures

Administrative procedures

Companies must register with the TRA with their VKN tax ID and submit the required government paperwork. A physical person’s digital certificate and the company’s digital seal, as well as the company’s registration need to be presented to the company’s notary. 

Format

Format

 UBL-TR 1.2 TEMEL/TICARET E-FATURA,  UBL-TR 1.2. only for export invoices.

Digital Signature

Digital Signature

Digital signatures are mandatory and must be generated through financial seals issued by the “The Scientific and Technological Research Council of Turkey” in coordination with the Tax Authority.

Archiving

Archiving

Mandatory for issuers and recipients for at least 10 years. All archived documents must be digitally signed with the XADES standard of digital signatures. 

Fiscal Control

Fiscal Control

The issuer of electronic invoices in Turkey cannot send them directly to the recipient. They must be delivered through the TRA platform. 

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Preguntas Frecuentes

La e-Arşiv Fatura es la factura electrónica que enviar las empresas a sus clientes no registrados en la TRA.

La e-Fatura es el nombre que recibe la factura electrónica en Turquía.

El e-Irsaliye es el albarán de entrega electrónico y también es obligatorio para las empresas obligadas a emitir facturas electrónicas.

Implementation of e-Invoicing around the world

The technical and legal requirements for e-Invoicing are different in each country. If you want to know the details and tax obligations of any particular country, just click on the map or choose a country from the dropdown list.

Related news about e-invoices in Turkey

How to Electronically Invoice in Turkey

The Turkish Revenue Administration (TRA) has announced new tax obligations though communique nº509.