Key compliance facts
Standard
UBL-TR (XML)
Authority
GİB — Revenue Administration (Gelir İdaresi Başkanlığı)
Mandatory For
Businesses above GİB revenue thresholds (currently TRY 3M annual turnover for e-Fatura)
Effective Date
2014 (large taxpayers) · Progressively extended; TRY 3M threshold since 2020
About Türkiye E-Invoicing
Turkey's e-Fatura system requires invoices to be submitted to GİB's hub platform for validation and routing to the recipient's inbox. It uses UBL-TR, a Turkish customisation of UBL. The system also includes e-Arşiv for B2C invoices above a threshold, and e-İrsaliye for electronic delivery notes. GİB periodically lowers the revenue threshold, expanding the mandatory scope. Taxpayers connect either directly to GİB or via certified integrators (Özel Entegratör).
Implementation Phases
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e-Fatura Launch
2014e-Fatura mandatory for large taxpayers. GİB hub-and-spoke model introduced.
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e-Arşiv Launch
2016e-Arşiv mandatory for certain taxpayers for B2C invoices above threshold.
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Threshold Expansion
2020 onwardsRevenue threshold progressively lowered, covering majority of Turkish businesses.
Key Compliance Facts
- UBL-TR is Turkey's national UBL customisation
- e-Fatura: B2B between registered taxpayers via GİB hub
- e-Arşiv: B2C invoices above TRY 500 (internet-sold) or above TRY 5,000
- Certified private integrators (Özel Entegratör) available as alternative channel
- e-İrsaliye (electronic delivery note) also mandatory for certain sectors
Frequently Asked Questions
Is e-invoicing mandatory in Türkiye?
Businesses above GİB revenue thresholds (currently TRY 3M annual turnover for e-Fatura). Status: Live & Mandatory.
Which authority regulates e-invoicing in Türkiye?
GİB — Revenue Administration (Gelir İdaresi Başkanlığı)
What e-invoicing standard does Türkiye use?
UBL-TR (XML)
What is the e-invoicing model in Türkiye?
Clearance via GİB Hub
When did Türkiye e-invoicing take effect?
2014 (large taxpayers) · Progressively extended; TRY 3M threshold since 2020