Turkey's Digital Invoicing System: E-Fatura and E-Arsiv
Turkey is a global pioneer in mandatory electronic invoicing. The Revenue Administration (GIB - Gelir Idaresi Baskanligi) has been phasing in digital invoicing requirements since 2014, and today, e-invoicing is mandatory for virtually all e-commerce businesses operating in Turkey. Understanding the system is critical for compliance and avoiding significant penalties.
What is E-Fatura?
E-fatura is the electronic equivalent of a paper invoice, carrying the same legal validity. It is generated in UBL-TR XML format and transmitted through GIB's central system to the recipient. E-fatura can only be issued between businesses that are both registered as e-fatura taxpayers, making it the standard for B2B transactions. Each e-fatura is validated by GIB and stored digitally with full audit trail.
What is E-Arsiv?
E-arsiv (e-archive invoice) is the electronic invoice issued to recipients who are not registered as e-fatura taxpayers, including end consumers. For e-commerce businesses, the vast majority of customer-facing invoices are e-arsiv invoices, since most individual buyers are not e-fatura registered. Every B2C sale on Trendyol, Hepsiburada, N11 and Ciceksepeti requires an e-arsiv invoice.
What is E-Irsaliye?
E-irsaliye is the electronic dispatch note issued during the shipment of goods. Businesses exceeding certain revenue thresholds are required to issue e-irsaliye for each shipment handed over to carriers like Yurtici Kargo, Aras Kargo or MNG Kargo. It is transmitted to the recipient through the GIB system.
Who is Required to Use E-Invoicing?
- Businesses with gross revenue exceeding 3 million TL
- All taxpayers selling through e-commerce platforms
- All businesses selling goods or services over the internet
- Intermediary service providers (marketplaces)
- Taxpayers involved in real estate and motor vehicle transactions
Integration Methods
There are three ways to connect to the e-invoice system:
- GIB Portal: Free of charge, suitable for low-volume businesses with simple needs. Requires manual invoice entry
- Special Integrator: Ideal for high-volume sellers. Providers like Logo, Mikro and Foriba offer managed services with API integration for automated invoice generation
- Direct Integration: For large enterprises that need a direct connection to GIB systems. Requires significant technical capability
Key Considerations for E-Commerce
Every seller on Turkish marketplaces (Trendyol, Hepsiburada, N11, Ciceksepeti) must issue e-arsiv invoices for each order. Automated invoice generation per order, return invoice management and monthly reconciliation are integral parts of e-commerce operations. Non-compliance can result in fines starting from 10,000 TL per violation. GIB conducts regular audits and cross-references marketplace data with declared invoices.
Zunapro automatically integrates e-fatura and e-arsiv with your marketplace sales, generating the correct invoice for each order and managing GIB reporting seamlessly.
