PEPPOL IN EUROPE
E-Invoicing in Turkey
Starting on April 1, 2014, many tax-registered persons in Turkey could use e-invoicing but continued to use paper invoices.
Turkish taxpayers must register with the Turkish Tax Authority (TRA) to issue e-invoices, while foreign suppliers cannot issue e-invoices to Turkish buyers. E-invoices can be delivered to TRA directly or through a certified partner.
In the area of B2G relations, there is a rule that suppliers with a turnover of over TRY 5 million registered in the TRA may receive invoices in electronic form, and all public entities are required to do so.
Since January 2022, when the draft invoice communiqué was approved, changes have been made to invoices that must be issued as e-Arşiv invoices. Mandatory electronic invoicing is largely based on each organization’s annual turnover. On July 1, 2023, all companies in the B2B sector with a gross annual turnover of TRY 3 million were required to digitize their invoices. Additionally, taxpayers engaged in e-commerce, real estate, motor vehicles, construction, and as professional intermediaries must register for e-fatura if their gross sales revenue from the previous year exceeded TRY 500,000.
In the B2G area, public entities must mandatorily receive and process invoices in electronic form.
In Turkey, the following types of e-invoices exist:
- For companies registered in the TRA and carrying out B2B transactions, e-invoicing applies.
- For companies not registered in the TRA and carrying out B2B and B2C transactions, e-Arsiv applies.
Turkey has an established clearance model. The Turkish Revenue Service will start requiring taxpayers to place Quick Response Codes (QR codes) on the following tax documents from September 1, 2023:
- E-factura invoices for B2B and B2G transactions (Turkish e-invoices).
- E-arsiv for all B2C transactions, plus any B2B transac-tions where the customer is below the e-invoice registra-tion threshold.
- e-Delivery Notes, which report physical movements of goods.
