Compliance · 🇹🇷 Türkiye Live mandate

Türkiye — GİB e-Fatura & e-Arşiv

GİB e-Fatura since 2014 · e-Arşiv universal from 2026 — regulator: Gelir İdaresi Başkanlığı (GİB). Facts last refreshed: 2026-05-05.

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction directly where we hold national accreditation, or via a vetted local partner registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same POST /v1/documents/send.

TL;DR

Türkiye runs one of the world's most mature CTC regimes — e-Fatura (B2B clearance) since 2014 and e-Arşiv (B2C / out-of-portal B2B reporting) since 2017.
e-Fatura threshold: B2B turnover > TRY 3 m; ecommerce/real-estate/construction > TRY 500k; some sectors mandatory regardless of turnover.
From 1 Jan 2026, the TRY 3,000 e-Arşiv threshold is removed — all invoices must be electronic regardless of value, with very narrow exceptions.
Format: UBL-TR 2.1 (Turkish UBL CIUS); e-Fatura cleared via the GİB portal, e-Arşiv reported within 24h.
Updated technical standards effective 2 February 2026.

Deadlines

Date	Who	What
2014-04-01	Large taxpayers	e-Fatura mandatory.
2017	B2C reporting	e-Arşiv introduced.
2020-2024	Phased threshold reductions	e-Fatura threshold steps down through TRY 5m / 3m by sector.
2026-01-01	All taxpayers	TRY 3,000 e-Arşiv threshold removed — universal e-invoice obligation.
2026-02-02	All taxpayers	Updated UBL-TR technical standards in effect.

Background

Türkiye introduced e-Fatura in 2014 and has progressively expanded scope ever since. The regime is two-tracked:

e-Fatura covers B2B between two registered taxpayers — the seller submits to the GİB portal, GİB validates and forwards to the buyer's GİB account, and the invoice is legally valid only after this clearance. Mandatory above TRY 3 m turnover (lower thresholds for ecommerce, real estate, construction, professional intermediaries, jewellery).

e-Arşiv covers B2C and B2B with non-registered counterparties — the seller issues directly to the buyer (PDF/print) and reports to GİB within 24 hours. From 1 January 2026, the TRY 3,000 floor is removed: every invoice must be either e-Fatura or e-Arşiv.

Format is UBL-TR 2.1 (Turkish UBL CIUS, locally maintained by GİB). New technical standards take effect 2 February 2026; suppliers must update their integrations or lose clearance access.

Format profile

UBL-TR 2.1 (Turkish UBL CIUS, GİB-maintained).
Seller and buyer VKN (Vergi Kimlik Numarası, 10 digits) for legal entities or TCKN (11 digits) for individuals.
e-Fatura: cleared via GİB portal; e-Arşiv: reported within 24h.
Mandatory financial seal (mali mühür) issued by TÜBİTAK for legal entities; e-Imza for sole proprietors.

Required fields

seller.vknstring (10 digits)required

Vergi Kimlik Numarası — Turkish tax ID for legal entities.
buyer.vknstring (10 digits) or TCKN (11)required for B2B

Buyer VKN or TCKN.
invoice.maliMuhurobjectrequired

Financial seal signature; for legal entities only TÜBİTAK-issued seals are accepted.

Public sector (B2G)

Combined private + public flow — no dedicated B2G hub for this country.

B2B reporting / clearance

GİB e-Fatura / e-Arşiv portal — e-Fatura: real-time clearance for B2B between registered taxpayers. e-Arşiv: 24h reporting for B2C and out-of-portal B2B.

Lifecycle status	Reported as
`cleared`	GİB validation passed; e-Fatura forwarded to buyer.
`reported`	e-Arşiv submission acknowledged within 24h.
`rejected`	Validation or buyer rejection (B2B).

Error codes

Generic Peppol BIS schematron error codes apply (BR-*, EN16931-*); no country-specific overlays.

Testing in sandbox

What you want to test	How
Türkiye happy path	Sender VKN `1234567890`, recipient VKN in Flowie sandbox.

FAQ

How do I tell whether to send e-Fatura or e-Arşiv?

Look up the buyer's VKN in the GİB e-Fatura registry: if they're registered, you must send via e-Fatura (clearance through GİB). If not, e-Arşiv applies. Flowie's TR connector resolves this automatically per invoice.

References

Primary sources (government / regulator / standards body):

Gelir İdaresi Başkanlığı (GİB) — Turkish Revenue Administration.
GİB · e-Fatura portal — Production e-Fatura portal.

Industry analyses (vendor trackers — useful for cross-referencing):

Avalara · Turkey e-invoicing — Industry tracker.
vatcalc · Turkey e-Fatura / e-Arşiv update — Industry analysis — 2026 universal mandate.