Documentation on Turkey

Türkiye's e-invoicing explained — e-Fatura between registered users through the Revenue Administration's (GİB) central platform, mandatory from TRY 3 million gross sales or TRY 500,000 for online sellers; e-Arşiv Fatura for every other invoice, with no amount limit from 1 January 2026 (1 January 2027 for simplified-method taxpayers); UBL-TR, integrators, daily reporting, 7-day issue rule and penalties.

Learn about the VAT (KDV) rules and guidelines in Turkey for businesses with our country guide — the 20% standard rate in force since 10 July 2023, the absence of a registration threshold, the non-resident electronic-services VAT regime, the KDV tevkifatı (partial withholding) mechanism, the e-Fatura/e-Arşiv/e-İrsaliye e-document mandates, and the penalties in force for 2026.