Marketplace IntegrációE-Kereskedelmi CsomagokVállalati WeboldalEgyedi SzoftverCégalapításFulfillment KözpontTermékraktározásMobilalkalmazás Fejlesztés
Bejelentkezés
Törökország · Piactér

Complete 2026 Turkey e-Fatura/e-Arşiv guide: GİB compliance, B2B vs B2C, 7+ integrators (Logo/Mikro/Uyumsoft/Foriba/Veriban/Parasut/İzibiz), marketplace automation, VAT.

🇹🇷 Complete Turkish e-Invoice & e-Archive Compliance Guide — 2026 Edition

Turkey e-Invoice & e-Archive 2026: GİB Compliance, Automation & Marketplace Integration Guide

Turkey runs one of the world's most advanced mandatory electronic invoicing regimes. The GİB e-Fatura and e-Arşiv systems process more than 3.4 billion structured invoices annually, and from 1 January 2026 the turnover threshold drops to TRY 3 million, pulling thousands of additional marketplace sellers into mandatory scope. For an international seller on Trendyol, Hepsiburada, ÇiçekSepeti, N11 or any Turkish marketplace, getting e-Fatura and e-Arşiv right is no longer a back-office detail — it is a payout-blocking condition. This guide explains the GİB architecture, compares the leading özel entegratör options (Logo, Mikro, Uyumsoft, Foriba (Sovos), Veriban, Parasut, İzibiz), walks through KDV reporting, KEP, mali mühür and the 2026 enforcement landscape, and shows how to automate the whole flow from a single Zunapro panel.

✓ 7 integrators compared ✓ 2026 GİB thresholds ✓ Trendyol + Hepsiburada flows ✓ UBL-TR 2.1 ready
zunapro.com/panel/turkey/einvoice
e-Fatura Hub GİB Online
Integrator Uyumsoft · live
e-Fatura
1,284
↑ 22 today
e-Arşiv
3,461
↑ 18%
KDV (TRY)
₺186K
↑ 12%
Last 7 Days · GİB Submissions 4,745↑ 28%
MonTueWedThuFriSatTdy
Recent Invoices Live
#FAT-71284 Trendyol #TY-58271 · e-Fatura Signed
#ARS-71283 Hepsiburada #HB-58270 · e-Arşiv Sent
#FAT-71282 ÇiçekSepeti #CS-58269 · e-Fatura Accepted
GİB Sync Active · last ETTN 4s ago · UBL-TR 2.1
3.4B+
Annual GİB e-Invoices (2026)
₺3M
2026 e-Fatura Threshold
70+
GİB Licensed Integrators
<30s
Zunapro Order → Invoice

Turkish e-Invoice Snapshot 2026 — Quick Read

Turkey runs one of the world's most mature mandatory e-invoicing regimes, operated by the Revenue Administration (GİB — Gelir İdaresi Başkanlığı). Two flagship systems sit at its core: e-Fatura (peer-to-peer structured invoices between GİB-enrolled taxpayers) and e-Arşiv (electronic invoices to non-enrolled recipients, mainly B2C consumers). Both use the UBL-TR 2.1 XML schema and are signed with a mali mühür (financial seal certificate). From 1 January 2026 the general turnover threshold for mandatory e-Fatura enrollment drops to TRY 3 million, and for online retailers, marketplace sellers and intermediary service providers the threshold is effectively zero. Compliance is reached either through direct GİB integration or — for 99% of sellers — through a licensed özel entegratör (special integrator) such as Logo, Mikro, Uyumsoft, Foriba (Sovos), Veriban, Parasut or İzibiz.

The 2026 Turkish e-Invoice Landscape at a Glance

Turkish e-invoicing has been mandatory since 2014, but the 2024–2026 wave of GİB amendments — under General Communiqué 509 and its annexes — has redrawn the seller map. Marketplace volume has exploded, thresholds have fallen, and enforcement is now automated. Below is a snapshot of the seven integrators covered in this guide; keep it nearby as you read the deep-dive sections.

Logo e-Fatura — The ERP Heavyweight

Logo Yazılım since 1984 · BIST-listed (BIST:LOGO) · Tiger, GO, Netsis ERP stack · Logo e-Fatura integrator since 2014

250K+ TR taxpayersERP + e-Fatura bundled

Mikro e-Fatura — The SME Standard

Mikro Yazılım since 1986 · Mikro Fly, Mikro Run · dominant in Turkish SMEs · GİB integrator

180K+ SMEsLowest-friction onboarding

Uyumsoft — The e-Document Specialist

Founded 1996 in Istanbul · One of GİB's first licensed integrators (2013) · e-Fatura, e-Arşiv, e-İrsaliye, e-SMM, e-Defter

120K+ customersFull e-doc suite

Foriba (now Sovos) — Enterprise-Grade Global

Founded 2008, acquired by Sovos (USA) in 2019 · Turkey + 60 countries · SAP and Oracle native

30K+ enterprisesGlobal tax-tech leader

Veriban — Cloud-First Integrator

Founded 2014 in Istanbul · API-first, REST-friendly · strong in e-commerce + marketplace sellers

60K+ usersMarketplace-native

Parasut — All-in-One SaaS Accounting

Founded 2013 in Istanbul (now part of QNB Finansbank) · cloud accounting + e-Fatura + e-Arşiv bundle

100K+ SMEsOne subscription, all docs

İzibiz — Speed-Optimised Integrator

Founded 2013 · GİB licensed integrator · strong API performance · used by several large marketplaces

40K+ customersSub-second submission SLA

One panel — every Turkish integrator, every marketplace

Connect Trendyol, Hepsiburada, ÇiçekSepeti and N11 to Logo, Mikro, Uyumsoft, Foriba, Veriban, Parasut or İzibiz from a single Zunapro panel. e-Fatura and e-Arşiv issued automatically at order placement.

🚀 Automate Turkish e-Invoice

1. The GİB Architecture — e-Fatura, e-Arşiv and Everything Around Them

GİB — Gelir İdaresi Başkanlığı

The Gelir İdaresi Başkanlığı (GİB) is Turkey's Revenue Administration under the Ministry of Treasury and Finance. GİB operates the technical backbone of Turkish electronic invoicing through its e-Belge platform at ebelge.gib.gov.tr. GİB doesn't merely receive invoices — it routes them, validates them, returns acknowledgements, and feeds them into pre-populated KDV returns that arrive in the taxpayer's digital tax office within 20 days of month-end. The legal foundation is Tax Procedure Law No. 213 (VUK), executed through GİB General Communiqués — most importantly Communiqué 509, originally published in 2019 and amended repeatedly through December 2026 to lower thresholds and tighten marketplace obligations.

e-Fatura — The B2B Backbone

e-Fatura (electronic invoice) is the mandatory invoice format exchanged between two GİB-enrolled taxpayers — both seller and buyer must be enrolled in the publicly queryable e-Fatura registry. The technical specification is:

  • UBL-TR 2.1 — Turkish localization of OASIS Universal Business Language
  • Mali mühür — XAdES-BES digital signature with a TÜBİTAK Kamu SM certificate
  • ETTN — Evrensel Tekil Tanımlama Numarası, a UUIDv4 identifier returned by GİB
  • Routing scenarios — Temel Senaryo, Ticari Senaryo (accept/reject within 8 days), İhracat (export), Konaklama Vergisi
  • Storage — minimum 10 years in encrypted long-term archive

e-Fatura is peer-to-peer: the seller submits to GİB, which validates the structure and routes to the buyer's chosen receipt method (integrator, GİB Portal, or in-house integration).

e-Arşiv — Invoices to Non-Enrolled Recipients

e-Arşiv (electronic archive) is issued when the recipient is NOT in the e-Fatura registry — predominantly end consumers (B2C) and small businesses under the enrollment threshold. The format is identical (UBL-TR 2.1, mali mühür-signed), but transmission is by email/SMS link or hard-copy print. Crucially, the e-Arşiv invoice is still reported to GİB — the Revenue Administration sees every electronic invoice issued, B2B or B2C.

For marketplace sellers, the practical split is roughly: 15–30% of orders go out as e-Fatura (corporate buyers with a vergi numarası), 70–85% go out as e-Arşiv (private consumers identified by TC kimlik numarası). Zunapro auto-detects which document type to issue based on the buyer object returned by the marketplace API.

The Wider e-Belge Family

Around e-Fatura and e-Arşiv, GİB operates a constellation of related electronic documents that frequently surface for marketplace sellers:

  • e-İrsaliye — electronic dispatch note, mandatory above TRY 10M turnover from 2026
  • e-SMM (Serbest Meslek Makbuzu) — professional services receipt
  • e-MM (Müstahsil Makbuzu) — producer receipt, agricultural
  • e-Defter — electronic accounting books (general ledger + journal), filed monthly
  • e-Bilet — electronic ticket, transport / events
  • e-Adisyon — restaurant pre-bill

For an online retailer, the practical 2026 minimum stack is e-Fatura + e-Arşiv + e-Defter; once you cross TRY 10M turnover, add e-İrsaliye.

2. 2026 Thresholds — Who Must Enroll and When

The Falling Turnover Threshold

The general turnover threshold for mandatory e-Fatura enrollment has dropped consistently — TRY 25M (2014 pilot) → 10M (2020) → 5M (2022) → 3M for online retailers (2024) → 3M for ALL taxpayers in 2026 (and effectively zero for online sales). The threshold is assessed against the prior two calendar years: if your 2024 OR 2026 gross turnover exceeded TRY 3M, you must enroll in e-Fatura by 1 January 2026. Enrollment is filed via the GİB e-Belge başvuru portal and takes 1–3 business days.

Sectoral Zero-Thresholds

Several sectors are obligated regardless of turnover — the threshold is effectively zero. For 2026 the zero-threshold list includes:

  • Internet retailers (internet üzerinden satış yapanlar) — any seller operating an online storefront
  • Online marketplaces and intermediary service providers — under Law 7416 on Electronic Commerce
  • Marketplace sellers (Trendyol, Hepsiburada, ÇiçekSepeti, N11, Pazarama) — pulled into scope via the intermediary service provider data feed
  • Accommodation operators (hotels, B&Bs) — required since Konaklama Vergisi launch
  • Fuel sellers (EPDK-licensed) — petrol stations, gas distributors
  • Travel agencies (TÜRSAB-member)
  • Real estate brokers above TRY 500K turnover
  • Used vehicle dealers

What "Marketplace Seller" Means Under Communiqué 509

The December 2026 amendments to General Communiqué 509 codified the long-running practice of treating marketplace sellers as zero-threshold internet retailers. Specifically, any taxpayer who:

  • Receives orders through an "elektronik ticaret aracı hizmet sağlayıcısı" (e-commerce intermediary service provider — Trendyol, Hepsiburada, ÇiçekSepeti, N11, GittiGidiyor, Akakçe, Pazarama, etc.)
  • OR operates an online sales channel — including Instagram Shop, TikTok Shop, WhatsApp catalogue, own e-commerce site

...must enroll in e-Fatura and e-Arşiv on first sale, regardless of turnover. The marketplaces themselves submit a quarterly seller-level data feed to GİB, so non-enrollment is detected automatically.

📋
Official GİB threshold reference: The current thresholds and sectoral lists are published at ebelge.gib.gov.tr and the GİB e-Fatura mevzuat page. Zunapro syncs the live threshold table into its onboarding wizard so new sellers see the exact obligation for their sector.

3. Direct GİB Integration vs Özel Entegratör — Choosing Your Path

Three Routes to Compliance

Turkish taxpayers have three architectural options for issuing e-Fatura and e-Arşiv:

  • GİB Portal (e-Belge Portalı) — manual web form on ebelge.gib.gov.tr. Free, but caps at low volume and lacks API. Suitable for <30 invoices per month.
  • Direct GİB Integration (Entegrasyon Yöntemi) — in-house implementation of the GİB web service. Requires substantial engineering investment (UBL-TR 2.1, XAdES signing, mali mühür HSM, ETTN handling, ISO 27001-equivalent infrastructure). Practical only for very large enterprises with mature IT teams.
  • Özel Entegratör (Special Integrator) — outsourced compliance through a GİB-licensed private company. Pay per invoice or monthly subscription. Used by 95%+ of Turkish taxpayers in 2026.

Why International Sellers Almost Always Pick an Integrator

For an international company entering the Turkish market — running operations through a Turkish AŞ or Limited Şirket — building a direct GİB integration is rarely cost-justified. The integrator route packages mali mühür operation, XML schema versioning, GİB endpoint changes, archive obligations and audit support into a single SaaS subscription. The seller's only responsibility is to send a clean order payload; the integrator handles everything downstream.

Zunapro's Turkish module is integrator-agnostic — it can route invoices through Logo, Mikro, Uyumsoft, Foriba (Sovos), Veriban, Parasut, İzibiz, Nilvera or Elektra depending on the seller's existing accounting stack. If you already have a Logo Tiger or Mikro Fly ERP, the matching integrator is the natural choice; if you are starting fresh, Parasut or Veriban offer the lowest cost of entry.

Integrator Pricing Bands 2026

Integrator pricing varies by volume, document mix and bundled features. The bands below are typical 2026 ranges for marketplace sellers issuing 500–5,000 invoices per month.

Entry Band
₺350 – ₺900
SME monthly minimums · Parasut, Nilvera, Veriban basic plans · suits <1,000 docs/month
Mid Band
₺900 – ₺3,500
Growing marketplace sellers · Logo, Mikro, Uyumsoft standard tiers · 1,000–5,000 docs/month
Enterprise
₺3,500+
Foriba (Sovos) enterprise · İzibiz SLA · custom integrations · 10,000+ docs/month

Per-invoice pricing in the mid band typically falls between TRY 0.45 and TRY 1.20 per outgoing document. Inbound e-Fatura processing (receipt and storage) is usually free; outbound and bulk operations carry the marginal cost.

💡 Read the full GİB integrator comparison

Deep-dive into Logo, Mikro, Uyumsoft, Foriba, Veriban, Parasut and İzibiz — API quality, ERP compatibility, pricing examples and the Zunapro connection flow for each.

Read Integrator Guide →

4. Logo and Mikro — The ERP Heavyweights

Logo Yazılım — Turkey's Oldest ERP

Logo Yazılım (founded 1984 by Tuğrul Tekbulut, BIST:LOGO since 2000) is the longest-running enterprise software company in Turkey. Its ERP family — Logo Tiger 3 Enterprise, Logo GO Wings, Logo Netsis 3 Enterprise — runs in tens of thousands of Turkish manufacturers, distributors and retailers. Logo's e-Fatura division was GİB-licensed at the launch of the regime in 2014 and now serves more than 250,000 taxpayers. For sellers already running Logo ERP the module is zero-friction: invoices flow into Logo e-Fatura via the native LogoConnect bus, signed and archived without leaving the Logo ecosystem. Standalone Logo e-Fatura plans start around TRY 1,000/month for SMEs.

Mikro Yazılım — The SME Standard

Mikro Yazılım (founded 1986) is, by user count, the most widely deployed accounting and ERP package among Turkish SMEs. The flagship Mikro Fly (SaaS) and Mikro Run (on-prem) bundles cover accounting, inventory, sales, purchasing and HR. Mikro became a GİB integrator early and today serves 180,000+ SMEs. Onboarding is fast — sellers with no prior ERP can be live on Mikro Fly + Mikro e-Fatura within a week, including mali mühür issuance via TÜBİTAK Kamu SM. The bundled SME plan starts at roughly TRY 800/month for 1,000 documents.

When to Pick Logo vs Mikro

  • Mid-to-large manufacturer / distributor with deep stock/production needs → Logo Tiger + Logo e-Fatura
  • SME retailer, marketplace seller, services firmMikro Fly + Mikro e-Fatura
  • Fresh start, cloud-native → consider Parasut or Veriban instead of either incumbent

📘 Logo and Mikro integration guides

Read the dedicated Zunapro guides for Logo e-Fatura and Mikro e-Fatura connectivity — ERP-side configuration, ETTN sync, Trendyol order linkage and KDV reconciliation.

Read Logo & Mikro Guides →

5. Uyumsoft and Foriba (Sovos) — The Specialist Integrators

Uyumsoft — Full e-Document Suite

Uyumsoft (founded 1996 in Istanbul, GİB-licensed since 2013) is not an ERP but a dedicated electronic document specialist, supporting e-Fatura, e-Arşiv, e-İrsaliye, e-SMM, e-MM, e-Defter, e-Bilet, e-Müstahsil, e-İhracat from one platform. This breadth makes Uyumsoft popular with companies whose ERP is foreign (SAP, Oracle, NetSuite, Microsoft Dynamics) — it slots in as the e-document layer beside any backend. Uyumsoft serves 120,000+ taxpayers in 2026 including many multinational Turkish subsidiaries. API quality is high (REST + SOAP), with first-class webhook callbacks for ETTN return and acceptance status. Standard plans start around TRY 1,200/month.

Foriba (Sovos) — Enterprise & Global

Foriba (founded 2008 in Istanbul) became Turkey's leading enterprise e-invoicing provider and was acquired by Sovos in 2019, rebranded as Sovos Türkiye while keeping the Foriba product name in market. Foriba is the platform of choice for the largest Turkish enterprises and Turkish subsidiaries of global multinationals — SAP, Oracle and Microsoft Dynamics connectors are best-in-class, and the compliance team monitors 60+ jurisdictions worldwide. For international sellers already running Sovos in Europe or the US, Foriba is the natural Turkish extension. Pricing is enterprise — typically TRY 5,000+/month with bespoke per-invoice rates.

Veriban, İzibiz and Parasut — Cloud-Native Picks

Veriban (founded 2014) and İzibiz (founded 2013) are the leading cloud-native integrators built API-first. Both target modern e-commerce sellers: clean REST APIs, sub-second submission SLAs, OAuth onboarding, marketplace order-payload templates. Veriban is strong among Trendyol and Hepsiburada sellers with no legacy ERP; İzibiz powers several large marketplaces' own seller-billing flows. Standard plans start around TRY 700–1,200/month for 1,000 outbound documents.

Parasut (founded 2013, acquired by QNB Finansbank in 2021) bundles cloud accounting, invoicing, expense management, bank reconciliation and embedded e-Fatura/e-Arşiv into one subscription starting at TRY 700/month — the lowest-friction option for an international seller needing an accountant-friendly book of record plus e-document compliance in a single tool.

6. Marketplace Order → e-Fatura/e-Arşiv Flow

The End-to-End Lifecycle

For a Trendyol, Hepsiburada or ÇiçekSepeti seller, the practical e-invoicing flow looks like this:

  1. Customer places order on the marketplace (Trendyol Express, Hepsiburada, etc.)
  2. Marketplace pushes the order to the seller's webhook or pull API (Zunapro polls every 60 seconds)
  3. Zunapro classifies the buyer: vergi numarası present + buyer enrolled in e-Fatura registry → e-Fatura; otherwise → e-Arşiv
  4. Zunapro generates UBL-TR 2.1 XML with line items, KDV rates, withholding (tevkifat) if applicable, ÖTV if luxury/fuel
  5. The XML is submitted to the chosen özel entegratör (Logo, Uyumsoft, Veriban etc.) via its REST API
  6. Integrator signs with mali mühür, submits to GİB, receives ETTN (UUID), returns ETTN + PDF link to Zunapro
  7. Zunapro stores ETTN against the marketplace order, pushes the invoice PDF link to the marketplace order record (visible to the buyer), and posts an audit log entry
  8. Total elapsed time: typically under 30 seconds from order receipt to ETTN confirmation

Trendyol & Hepsiburada Specifics

Trendyol (founded 2010, majority-owned by Alibaba since 2018) is Turkey's largest marketplace with 30M+ active customers and 240K+ sellers in 2026. Trendyol pushes each completed order to the seller's "Fatura Yükleme" inbox, where the seller must upload the e-Fatura or e-Arşiv PDF within 7 days of shipment. Missing the window triggers a payout block. Zunapro's Trendyol connector pushes the integrator-returned PDF link directly into Fatura Yükleme via Trendyol's seller API.

Hepsiburada (founded 1998, NASDAQ:HEPS) serves 13M+ active customers. Its invoice obligation window is also 7 days post-shipment, with similar payout-block enforcement. The Hepsiburada Seller Center accepts both PDF and UBL-TR 2.1 XML; Zunapro pushes the XML by default with PDF fallback.

ÇiçekSepeti and N11

ÇiçekSepeti (founded 2006) is Turkey's gifting / flower marketplace with strong same-day delivery. N11 (founded 2013, Doğuş–SK Group joint venture, now Tural Group) is a broad horizontal marketplace. Both integrate via REST API on the same 7-day window; ÇiçekSepeti additionally requires same-day invoicing for express deliveries, which Zunapro handles via priority queue routing.

Payout-block risk: Trendyol, Hepsiburada and ÇiçekSepeti now automatically suspend payouts for sellers whose invoice-upload rate falls below 95%. The December 2026 GİB amendments codified this as a compliance check. Automating the issuance flow with Zunapro keeps your rate at 100%. See marketplace integration →

📦 Read the full Trendyol & Hepsiburada e-Invoice guide

Step-by-step Trendyol Fatura Yükleme automation, Hepsiburada UBL-TR XML attachment, ÇiçekSepeti express invoicing and N11 reconciliation — all from one Zunapro panel.

Read Marketplace Guide →

7. KDV, e-Defter and Monthly Tax Reporting

KDV — Turkish Value Added Tax

Turkish KDV (Katma Değer Vergisi — Value Added Tax) is administered by GİB under Law No. 3065. The standard rate was raised to 20% in July 2023 (from 18%); reduced rates of 10% (food service, basic textiles) and 1% (basic groceries, books, newspapers, agricultural products) cover specific categories. Exports are zero-rated under İhracat İstisnası.

The KDV-1 monthly return is due by the 28th day of the month following the reporting period. From 2024 GİB began pre-populating the KDV-1 draft from the e-Fatura and e-Arşiv archive — the seller logs into the Dijital Vergi Dairesi portal around the 20th, reviews the pre-filled return, adds non-e-document items, and submits.

Tevkifat — Withholding

For certain B2B transactions Turkish KDV operates a tevkifat (withholding) regime where part of the VAT is paid directly by the buyer rather than the seller. Common withholding rates are 2/10, 4/10, 5/10, 7/10, 9/10 depending on sector (construction, cleaning services, freight forwarding, some intermediation services). e-Fatura must encode the tevkifat in dedicated UBL-TR fields; misencoding is a frequent rejection cause. Zunapro's KDV module flags transactions where tevkifat should apply and writes the correct UBL block automatically.

e-Defter — Electronic Accounting Books

e-Defter is GİB's electronic accounting book — the general ledger (büyük defter / kebir) and the journal (yevmiye defteri) submitted monthly in XBRL-GL format. e-Defter became mandatory in parallel with e-Fatura: any taxpayer enrolled in e-Fatura must also file e-Defter. The deadline is the end of the third month after the reporting period (e.g., January books due by end of April).

For marketplace sellers, e-Defter typically flows from the accounting software (Logo, Mikro, Parasut) which consolidates e-Fatura and e-Arşiv lines plus expenses and bank movements. Zunapro feeds clean journal-entry data into the accountant's e-Defter pipeline, eliminating manual reconciliation.

ÖTV — Special Consumption Tax

ÖTV (Özel Tüketim Vergisi) applies to fuel, alcohol, tobacco, vehicles and luxury goods. Most marketplace categories are ÖTV-free, but cosmetics, perfumes, jewellery and certain electronics carry ÖTV; the rate and base are sector-specific and must be encoded in the UBL-TR AdditionalDocumentReference block. Zunapro's product master tags each SKU's ÖTV obligation at import.

📊 Read the full KDV + e-Defter automation guide

Monthly KDV reconciliation, tevkifat handling, ÖTV encoding, e-Defter pipeline integration, year-end Geçici Vergi and Kurumlar Vergisi prep — every Zunapro flow documented.

Read KDV Guide →

8. KEP, Mali Mühür and Identity Infrastructure

Mali Mühür — The Financial Seal

The mali mühür (financial seal) is the digital certificate that signs every e-Fatura and e-Arşiv. It is issued by TÜBİTAK BİLGEM Kamu SM (the Turkish Public Certification Authority) and takes the form of either a hardware token (USB, smartcard) or a software certificate stored in an HSM. Application is via the Kamu SM portal; the standard fee is approximately TRY 1,200 for a two-year validity in 2026.

Mali mühür is mandatory for limited and joint-stock companies. Sole proprietors (Şahıs Şirketi) may use a personal e-imza (electronic signature) from a private QES provider instead, but in practice most sole proprietors moving to marketplace volumes upgrade to mali mühür anyway.

Critically, special integrators operate the mali mühür on the taxpayer's behalf inside ISO 27001-certified data centers. The taxpayer issues a power-of-attorney (vekaletname) to the integrator, and the certificate never leaves the integrator's HSM — eliminating loss/theft risk and the operational pain of token management.

KEP — Kayıtlı Elektronik Posta

KEP (Kayıtlı Elektronik Posta — Registered Electronic Mail) is Turkey's legally certified email standard, equivalent to a registered letter under the e-Signature Law (Law 5070) and KEP Regulation. KEP messages have legal force as proof of delivery: timestamps, hashes and routing are stored in tamper-proof archives at the KEP Service Provider (KEPSP). The four major KEP providers are PTT KEP, TÜRKKEP, TNB KEP (Türkiye Noterler Birliği) and Hera KEP.

KEP is NOT a prerequisite for issuing e-Fatura, but it IS required for several closely related obligations:

  • Receipt of GİB tax notifications (vergi dairesi tebligatı) — electronic since 2020
  • Formal communication with Turkish ministries, social security (SGK) and customs
  • Serving legal notices to Turkish counterparties (debt collection, contract notices)
  • Filing of disputed-invoice formal protests

Any taxpayer enrolled in e-Fatura is strongly advised to also obtain a KEP address. Standard fees are approximately TRY 200 per year for a basic account.

Vergi Numarası and TC Kimlik Numarası

Every Turkish-resident company has a vergi kimlik numarası (VKN — 10-digit tax identification number). Every Turkish citizen has a TC kimlik numarası (TCKN — 11-digit national ID). On a marketplace order, the buyer is identified by VKN if a corporate purchase (triggering e-Fatura), or by TCKN if a private purchase (triggering e-Arşiv). The UBL-TR 2.1 schema accepts both in the PartyIdentification block; Zunapro auto-routes based on which field is populated by the marketplace.

9. Penalties, Enforcement and the 2026 Marketplace Crackdown

VUK Article 353 Penalties

Failure to issue an e-Fatura or e-Arşiv where required is punished under Vergi Usul Kanunu (VUK) Article 353. The headline 2026 penalty figures (uplifted annually for inflation):

  • Per missing/incorrect e-Fatura — TRY 5,400 (minimum)
  • Annual cap — TRY 2.7M per taxpayer
  • Failure to use mali mühür — additional VUK 355 penalty
  • Late KDV declaration — VUK 352 + interest at the official late-payment rate (≈4.5% per month in 2026)

The penalties are issued automatically by GİB's cross-check engine — there is no human inspector required. Once issued, the seller has 30 days to pay or formally protest via the tax dispute process (uzlaşma).

The 2026 Marketplace Data Feed

Under Law 7416 on Electronic Commerce and the December 2026 GİB amendments, every Turkish marketplace must submit a quarterly seller-level data feed to GİB containing seller VKN, total gross revenue, total commissions deducted, and total payout. GİB cross-checks this feed against the seller's e-Fatura archive — discrepancies above ±1% trigger an automated audit notice. This is why marketplaces now block payouts to sellers whose invoice-upload rate falls below 95%: the marketplace is effectively a tax-enforcement arm, with payout-block as the enforcement mechanism.

Reputational and Operational Costs

Beyond the cash penalties, non-compliance carries operational costs:

  • Marketplace payout block — cashflow stoppage until compliance is restored, often 2–4 weeks
  • Marketplace seller-rating drop — Trendyol "Yıldız Satıcı" status is lost; visibility drops
  • Tax inspection (vergi incelemesi) — full audit of prior 5 years, average 6–12 months
  • Public listing in the Riskli Mükellef registry — affects access to bank credit and POS facilities
⚖️

Automation is no longer a productivity gain — it is a compliance baseline. The 2026 marketplace data feed leaves no slack for manual processes. Zunapro's e-Fatura + e-Arşiv automation keeps your invoice-upload rate at 100% and your KDV cross-check delta under 0.1%. See automation overview →

Integrator Comparison Table 2026 — All Seven

The single most useful artefact for choosing your özel entegratör is a side-by-side feature view. The table below summarises 2026 pricing bands, ERP fit and the typical seller profile.

Integrator Founded Entry Plan Per-Invoice Best Fit Seller Profile
Logo e-Fatura 1984 (Logo) ~₺1,000/mo ₺0.50 – ₺1.10 Mid-large manufacturer/distributor on Logo Tiger/Netsis ERP
Mikro e-Fatura 1986 (Mikro) ~₺800/mo ₺0.45 – ₺1.00 SME retailer or marketplace seller already on Mikro Fly/Run
Uyumsoft 1996 ~₺1,200/mo ₺0.55 – ₺1.20 Foreign ERP (SAP, Oracle, NetSuite, Dynamics) needing TR e-doc layer
Foriba (Sovos) 2008 / Sovos 2019 ~₺5,000/mo Custom Enterprise / multinationals with global Sovos footprint
Veriban 2014 ~₺700/mo ₺0.45 – ₺0.95 Cloud-native marketplace seller, no legacy ERP
Parasut 2013 ~₺700/mo all-in Bundled Microbusiness / SME wanting accounting + e-doc in one tool
İzibiz 2013 ~₺900/mo ₺0.50 – ₺1.10 High-volume API-first sellers needing sub-second SLA

Reading the table: Logo and Mikro are the safe choice if you already run those ERPs. Uyumsoft and Foriba shine where the backend is foreign and breadth of e-document support (e-İrsaliye, e-Defter, e-SMM) matters. Veriban, Parasut and İzibiz are the cloud-first picks for sellers building fresh — Parasut also bundles the accounting book of record. Zunapro is integrator-agnostic and pre-connects to all seven.

10. How to Become e-Fatura-Compliant — 2026 Step-by-Step

1. Confirm Your Obligation Date

Check your 2024 and 2026 gross turnover against the TRY 3M threshold, and identify whether any zero-threshold sectoral rule applies (marketplace seller, online retailer, accommodation, fuel, travel). For 99% of Zunapro readers the answer is "obligated, today".

An international seller has three legal-entity options for trading on Turkish marketplaces:

  • Turkish Limited Şirket (Ltd. Şti.) — most common; ~TRY 50,000 minimum capital; 1–2 weeks to register via Ticaret Sicili
  • Turkish Anonim Şirket (A.Ş.) — joint-stock company; TRY 250,000 minimum capital; suited to larger operations
  • Şahıs Şirketi (Sole Proprietorship) — for individuals only; lowest setup cost but unlimited liability

Foreign individuals cannot operate as Şahıs Şirketi unless they hold a Turkish residence permit; the practical route is a Ltd. Şti. with at least one foreign-citizen director.

3. Obtain Mali Mühür

Apply to TÜBİTAK BİLGEM Kamu SM for the mali mühür certificate. Cost ~TRY 1,200 for two-year validity. The certificate can be delivered as a USB token or stored at your chosen integrator's HSM under a vekaletname (power-of-attorney).

4. Enroll in e-Fatura via the GİB Portal

File the e-Fatura başvuru at ebelge.gib.gov.tr using your mali mühür for digital signature. Approval is typically 1–3 business days. The same flow enrolls you in e-Arşiv (one combined application).

5. Pick Your Özel Entegratör

Use the decision tree below:

  • Already on Logo Tiger/Netsis ERP → Logo e-Fatura
  • Already on Mikro Fly/Run → Mikro e-Fatura
  • Foreign ERP (SAP, Oracle, NetSuite, Dynamics) → Uyumsoft or Foriba (Sovos)
  • Cloud-native, marketplace-only, no legacy → Veriban or İzibiz
  • Microbusiness wanting accounting bundled in → Parasut
  • Enterprise with global Sovos footprint → Foriba (Sovos)

6. Obtain KEP Address

Register a KEP address with PTT KEP, TÜRKKEP, TNB KEP or Hera KEP. Cost ~TRY 200/year. Configure it as your official notification address with the vergi dairesi.

7. Connect via Zunapro (10-Minute Integration)

  1. Sign in to Zunapro and open the Turkey module
  2. Connect your özel entegratör — paste API key into the Logo / Mikro / Uyumsoft / Foriba / Veriban / Parasut / İzibiz tile
  3. Connect your marketplaces — Trendyol, Hepsiburada, ÇiçekSepeti, N11, Pazarama tiles (OAuth or API key per platform)
  4. Confirm tax mapping — KDV rate per product category, tevkifat rules, ÖTV flags. Zunapro auto-suggests; you confirm with a few clicks
  5. Enable auto-issue — single toggle. e-Fatura/e-Arşiv now issued at every marketplace order receipt
  6. Go live — first sync completes in under 10 minutes for a typical catalog

Automate Turkish e-Fatura and e-Arşiv in one panel

Trendyol + Hepsiburada + ÇiçekSepeti + N11 → Logo / Mikro / Uyumsoft / Foriba / Veriban / Parasut / İzibiz. One catalog, one inventory, one e-document flow. 10-minute integration, ETTN in under 30 seconds, KDV-ready monthly reports.

Connect Turkish Marketplaces →

Turkish e-Invoice FAQ 2026

What is the difference between e-Fatura and e-Arşiv in 2026?

e-Fatura (e-Invoice) is the mandatory structured UBL-TR 2.1 invoice exchanged between two GİB-registered taxpayers — both buyer and seller must be enrolled in the GİB e-Fatura registry. Routing happens peer-to-peer via GİB.

e-Arşiv (e-Archive) is the digital invoice issued to non-enrolled recipients — primarily B2C consumers and small businesses below the e-Fatura threshold. The format is identical (UBL-TR 2.1, mali mühür-signed), but delivery is by email/SMS/portal rather than peer-to-peer GİB routing. From January 2026 the annual turnover threshold for mandatory e-Fatura enrollment drops to TRY 3 million, pulling thousands of additional Turkish marketplace sellers into scope.

Who must issue e-Fatura in Turkey from 2026?

Under GİB General Communiqué 509 (and its 2026/2026 revisions), any taxpayer with annual gross turnover above TRY 3 million in 2024 or 2026 must enroll in the e-Fatura system from 1 January 2026.

Crucially, online retailers, marketplace sellers (Trendyol, Hepsiburada, ÇiçekSepeti, N11, GittiGidiyor, Pazarama), intermediary service providers under Law 7416, and accommodation/travel operators face a zero-turnover threshold — meaning every active business in those sectors must enroll regardless of turnover.

Do international sellers on Trendyol or Hepsiburada need e-Fatura?

Yes. Any foreign legal entity selling through a Turkish marketplace under a Turkish tax number (vergi kimlik numarası) or via a Turkish limited liability company (Limited Şirket / Anonim Şirket) is treated as a Turkish taxpayer and must comply with e-Fatura and e-Arşiv obligations.

Foreign sellers typically pair a local TR entity with a GİB-licensed special integrator (özel entegratör) such as Foriba (Sovos), Uyumsoft or İzibiz. Zunapro pre-connects to all licensed integrators so the international seller chooses based on ERP fit and pricing, not GİB integration complexity.

What is a GİB special integrator (özel entegratör)?

A special integrator (özel entegratör) is a private company licensed by GİB to issue, sign, transmit and archive e-Fatura and e-Arşiv documents on behalf of taxpayers. In 2026 there are roughly 70 licensed integrators in Turkey.

The market leaders are Logo e-Fatura, Mikro e-Fatura, Uyumsoft, Foriba (now Sovos), Veriban, İzibiz, Parasut, Nilvera and Elektra. Using an integrator is the fastest compliance route — no need to run your own GİB direct integration. 95%+ of Turkish taxpayers operate via an integrator.

How much does e-Fatura cost in Turkey in 2026?

Pricing varies by integrator and volume. Mid-market plans typically run TRY 0.45 to TRY 1.20 per outgoing invoice with a monthly minimum of TRY 350 to TRY 900.

Foriba (Sovos) and Uyumsoft enterprise tiers run higher with SLA guarantees; Parasut and Nilvera bundle e-Fatura into all-in accounting subscriptions starting around TRY 700/month. Zunapro's marketplace bundle includes the integrator fee inside the seller subscription so there are no per-invoice surprises.

What is e-Arşiv and when do I issue it instead of e-Fatura?

e-Arşiv (electronic archive invoice) is issued to recipients who are NOT registered in the GİB e-Fatura system — typically end consumers (B2C) and small businesses below the enrollment threshold.

The format is also UBL-TR 2.1, signed with a mali mühür, but transmission is by email/SMS/portal rather than peer-to-peer GİB routing. Every marketplace seller issues a mix: e-Fatura to corporate buyers with a vergi numarası, e-Arşiv to private consumers. Zunapro auto-detects the recipient type from the marketplace order payload.

What is KEP and is it required for e-Fatura?

KEP (Kayıtlı Elektronik Posta — Registered Electronic Mail) is Turkey's legally certified email standard, equivalent to a registered letter. It is operated by licensed providers PTT KEP, TÜRKKEP, TNB KEP and Hera KEP.

KEP is NOT a prerequisite for issuing e-Fatura itself, but it IS required for several adjacent obligations: receiving GİB notifications, formal communication with Turkish public authorities, and serving legal notices to Turkish counterparties. Any taxpayer enrolled in e-Fatura is strongly advised to also obtain a KEP address.

What is the e-Fatura turnover threshold for 2026?

The general turnover threshold for mandatory e-Fatura enrollment dropped to TRY 3 million annual gross revenue (assessed against 2024 OR 2026 turnover) under GİB's December 2026 amendments.

For specific sectors — online retail, online marketplaces, intermediary service providers under Law 7416, accommodation/travel agencies, and fuel/EPDK-licensed sellers — the threshold is effectively zero, meaning every active business in those sectors must enroll regardless of turnover.

How does GİB enforce e-Fatura compliance and what are the penalties?

GİB enforces e-Fatura compliance through automated cross-checks against KDV (VAT) returns and quarterly marketplace data feeds. Penalties under Tax Procedure Law (VUK) Article 353 are significant: TRY 5,400 per missing or incorrect e-Fatura up to TRY 2.7 million per calendar year (2026 amounts).

Repeat non-compliance triggers tax inspection (vergi incelemesi). Marketplaces also block payouts to sellers who fail compliance verification under the December 2026 amendments to GİB Communiqué 509 — the practical enforcement is now cashflow-level, not just monetary penalty.

Can Zunapro auto-issue e-Fatura and e-Arşiv for marketplace orders?

Yes. Zunapro connects to every major GİB-licensed integrator (Logo, Mikro, Uyumsoft, Foriba/Sovos, Veriban, Parasut, İzibiz, Nilvera, Elektra) and to the marketplace APIs (Trendyol, Hepsiburada, ÇiçekSepeti, N11, Pazarama, Akakçe).

The moment a marketplace order is received, Zunapro determines whether to issue e-Fatura or e-Arşiv based on the buyer's vergi numarası, generates the UBL-TR 2.1 XML, submits it via the integrator, stores the GİB ETTN (UUID identifier), and pushes the PDF invoice link back to the marketplace order record — typically end-to-end in under 30 seconds.

What is UBL-TR 2.1 and which fields are mandatory?

UBL-TR 2.1 is the Turkish localization of OASIS Universal Business Language. It is the mandatory XML schema for both e-Fatura and e-Arşiv.

Required fields include: ETTN (UUIDv4), vergi kimlik numarası or TC kimlik numarası, full address (Mahalle/Sokak/İlçe/İl), line items with mal/hizmet code, KDV rate (currently 1%, 10%, 20%), withholding (tevkifat) if applicable, ÖTV (special consumption tax) for fuel/luxury, and the digital seal (mali mühür) XAdES signature block. Marketplaces enforce additional optional fields such as platform sipariş numarası for reconciliation.

Do I need a mali mühür (financial seal) for e-Fatura?

Yes. The mali mühür (financial seal) is a hardware or software certificate issued by TÜBİTAK BİLGEM Kamu SM that digitally signs every e-Fatura and e-Arşiv. Sole proprietors (Şahıs Şirketi) may use a personal e-imza instead, but limited and joint-stock companies must obtain a mali mühür.

Application is via TÜBİTAK Kamu SM (fee approximately TRY 1,200 for two-year validity in 2026). Special integrators store and operate the mali mühür on the taxpayer's behalf inside ISO 27001-certified data centers, removing the operational pain of token management.

How does e-Fatura integrate with KDV (VAT) returns?

GİB automatically pre-populates KDV-1 (monthly VAT return) draft data from e-Fatura and e-Arşiv records. The pre-filled return is available in the GİB Dijital Vergi Dairesi portal by the 20th of the following month. Taxpayers review, adjust for non-marketplace transactions, and submit by the 28th.

Zunapro exports a KDV-ready ledger (sales by KDV rate, tevkifat splits, marketplace commissions as gider/expense) that aligns one-to-one with the GİB pre-fill so the monthly reconciliation takes minutes, not days.

How long does Turkish e-Fatura integration take with Zunapro?

Roughly 10 minutes for the marketplace + integrator wiring once your GİB e-Fatura enrollment is approved and mali mühür is issued. Zunapro's onboarding wizard auto-detects your marketplace catalog, suggests KDV rates per category, and surfaces tevkifat / ÖTV flags for confirmation. Full compliance bootstrap — Limited Şirket setup, mali mühür, GİB enrollment, integrator contract — typically completes in 2–3 weeks for an international seller starting fresh.

Start your Turkish e-Invoice automation today

Trendyol · Hepsiburada · ÇiçekSepeti · N11 · Pazarama — connected to Logo, Mikro, Uyumsoft, Foriba (Sovos), Veriban, Parasut or İzibiz. UBL-TR 2.1, mali mühür, KEP, KDV, e-Defter — every Turkish compliance flow automated from one Zunapro panel.

🇹🇷 Launch e-Fatura Automation →
Megosztás:

Segítségre van szüksége?

Kapcsolódó szolgáltatás: Piactér

Lépjen kapcsolatba

Ingyenes konzultáció az e-kereskedelmi projektjéhez.

WhatsApp-on írni