Türkiye E-invoicing & Digital Reporting Guide

Türkiye Electronic Invoicing and Digital Reporting Requirements

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Background

In Türkiye (Turkey), two different e-invoice types exist.

• Turkey requires use of an e-invoice application (”e-Fatura”) for B2B and B2G transactions for specific sectors and for medium and large taxpayers, a clearance e-invoicing obligation with the Turkish Revenue Administration. This requirement has been in place since 2012.
• In 2013 Turkey introduced the e-arsiv (”e-Arşiv”) invoice requirement for all B2C and some (smaller) B2B transactions. E-arsiv is classified as a quasi-real-time reporting system.

Since 2012, Turkey has continuously expanded the scope of e-invoicing and digital reporting obligations.

What Types of Businesses Does This Apply to?

E-Fatura - is used to issue and distribute B2G and B2B sales invoices. Taxpayers must use the e-Invoice Application (e-Fatura):

• if their gross sales revenue for 2018, 2019, and 2020 exceeded TRY 5 million (approximately EUR 250,000)
• if their gross sales revenue for 2021 exceeded TRY 4 million
• if their gross sales revenue for 2022 exceeded TRY 3 million
• in the e-commerce, real estate, and motor vehicle, construction sectors or taxpayers, who carry out production, purchase sale or leasing transactions and act as intermediaries, if their gross sales revenue for 2020 and 2021 exceeded TRY 1 million; and for 2022 exceeded TRY 500,000
• providing accommodation services as a form of investment or under a special license without a threshold.

E-Arsiv - is used to report B2C and B2B invoices.

Taxpayers are obliged to use the e-Archive system if after March 1, 2022:

• the total amount of the invoice issued to a non-taxable taxpayer exceeds TRY 5,000;
• the total amount of the invoice issued to a taxable person exceeds TRY 2,000.

Governmental Body Responsible for E-invoicing in Türkiye

Penalties for Not Adhering to Türkiye's E-invoice Mandates

The issuer and the receiver are both responsible to issue and receive invoices in the right format. This means that penalties might be imposed on both parties in case of non-compliance.

• Not issuing or receiving invoices and similar documents, and failure to comply with other formal and procedural provisions qualify as a special irregularity, will result in a fine that is 10% of the actual amount or of the missing amount of an e-invoice (e-invoice, e-arşiv invoice and export invoices) and a tax penalty of at least TRY 2,200 might be imposed. The tax penalty is capped at TRY 1,100,000 per calendar year.

What does the e-invoicing process in Türkiye look like?

E-invoice (e-Fatura):

1. Taxpayers must register on the e-Fatura platform.
2. The supplier generates an electronic invoice in UBL-TR format, which must be digitally signed.
3. The e-invoice is being sent to the GIB Platform for validation and clearance.
4. The e-invoice is distributed to the buyer by the GIB platform.

E-Arsiv invoices:

1. Taxpayers must register on the e-Arsiv platform.
2. The supplier generates an electronic invoice in UBL-TR format, which must be digitally signed.
3. The supplier sends the invoice to the buyer.
4. The supplier reports invoice data daily to the GIB.
5. The supplier must archive the invoice in XML format.

Is SAF-T Needed in Türkiye?

No.

Questions About E-Invoicing in Türkiye?

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E-Invoicing & Global Tax Automation with Fonoa

One way to comply with Digital Reporting Requirements in Türkiye is to use a provider like Fonoa.

With Fonoa you can:

• Have one integration for your global needs, including Türkiye
• Save time and money by automatically cleaning your data to minimize errors and manual work
• Utilize our validation mechanisms to ensure reporting accuracy, data completeness, full control, and compliance
• Rest assured that transactions are successfully reported or queued for internal investigation with our retry mechanisms
• Get full visibility with our dashboards by filtering criteria, analyzing granular transaction data, and quickly importing /exporting information

See how Fonoa can help

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