E-invoice and e-archive rules for ecommerce in Turkey

Which e-invoicing rules apply to ecommerce in Turkey?

Under Tax Procedure Law General Communiqué No. 509, taxpayers selling online through their own website or a marketplace must join e-Invoice (e-Fatura) and e-Archive Invoice (e-Arşiv Fatura) once gross sales revenue reaches TRY 500,000. In addition, from 1 January 2026, invoices of taxpayers not yet in e-Archive must be issued as e-Archive regardless of amount (from 1 January 2027 for simplified-method and operating-account taxpayers).

Note: This article explains Turkish tax rules for brands selling in Turkey. It is general information, not tax or legal advice, based on the 2026 consolidated text of Communiqué No. 509 published by the Turkish Revenue Administration (GİB) and the Tax Procedure Law on mevzuat.gov.tr (last updated: October 2026). Confirm your position with a Turkish accountant.

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

Both are electronic invoices with the same legal standing as paper invoices; the difference is the recipient:

• e-Fatura (e-Invoice): Issued and delivered only between registered users of the e-Invoice system. The current list of registered users is published at ebelge.gib.gov.tr.
• e-Arşiv Fatura (e-Archive Invoice): Issued to recipients who are not registered for e-Invoice, meaning consumers and unregistered taxpayers.

An online store usually needs both: e-Fatura when a business customer is a registered user, e-Arşiv for consumers. Under the Communiqué, taxpayers in e-Invoice must also join e-Archive.

Which online sellers must join e-Fatura?

Section IV.1.4 lists the groups required to join. Two thresholds matter for ecommerce:

Taxpayer group	Threshold (2022 and later periods)	Basis
General rule: all taxpayers	Gross sales revenue of TRY 3 million or more	Communiqué 509, IV.1.4 (a) 1
Sellers of goods or services on their own site or an intermediary's site	Gross sales revenue of TRY 500,000 or more	Communiqué 509, IV.1.4 (a) 4
Intermediary service providers (marketplaces), online listing sites, online ad intermediaries	No revenue threshold	Communiqué 509, IV.1.4 (a) 4

For online sellers, the TRY 500,000 threshold is assessed on total gross sales revenue. Below it, the Communiqué allows taxpayers to join e-Invoice voluntarily.

How long do you have after crossing the threshold?

Under sections IV.1.5 and IV.2.4.2, online sellers that cross the threshold in 2022 or later accounting periods must complete their application and actual transition to both e-Invoice and e-Archive by the beginning of the seventh month following the relevant accounting period.

Example: a brand selling online has gross sales revenue of TRY 600,000 for the 2025 accounting period. Having crossed the threshold, it must complete its e-Fatura and e-Arşiv transition by the start of the seventh month of the following year, that is by 1 July 2026.

What changed in 2026 for taxpayers outside e-Arşiv?

Section IV.2.4.3 also covers taxpayers not in the e-Archive system:

• 1 January to 31 December 2025: Invoices above TRY 3,000 including taxes must be issued as e-Archive.
• From 1 January 2026: Invoices must be issued as e-Archive regardless of amount.
• Simplified-method and operating-account taxpayers: The TRY 3,000 rule runs until 31 December 2026; the any-amount rule starts on 1 January 2027.

These invoices are issued through GİB's e-Document portal or through authorised private integrators. Exceptions listed in the Communiqué still apply.

Which fields must an online sale e-Archive invoice include?

Under section IV.2.4.5, e-Archive users selling online must deliver these e-Archive invoices electronically. The invoice must state "Bu satış internet üzerinden yapılmıştır." ("This sale was made over the internet.") and include:

1. The web address where the sale took place,
2. Payment method,
3. Payment date,
4. For goods, the carrier's name or trade name and tax or ID number,
5. The date of shipment or service performance,
6. A returns section: the returning customer's name, address and signature, plus type, quantity, unit price and amount of returned goods.

The returns section has a practical use: per the Communiqué, a customer who wants to return goods prints the invoice received electronically, completes and signs the returns section and sends it with the goods, and this document replaces the expense voucher (gider pusulası) the seller would otherwise issue. If the buyer is a registered e-Invoice user, the e-Invoice carries the same fields except the returns section.

In the parcel, a dispatch note or e-Dispatch copy, a printout of the e-Archive invoice serving as dispatch note, or a cash register invoice slip must accompany the goods.

When must the invoice be issued?

Under Article 231(5) of Tax Procedure Law No. 213, an invoice is issued within seven days at most of delivery of goods or performance of services; invoices not issued within that period are deemed never issued. The same provision lets the Ministry of Treasury and Finance shorten the period or require issuance at the moment of delivery. Generating invoices automatically from your order and shipping flow reduces this risk.

If you sell on Turkish marketplaces, Article 5(6) of the Regulation on E-Commerce Intermediary Service Providers and E-Commerce Service Providers requires sellers to make Tax Procedure Law documents accessible to buyers through the area the marketplace provides. If you are weighing channels, our marketplace vs own store guide helps.

Steps to move to e-Fatura and e-Arşiv

1. Confirm last period's gross sales revenue and your threshold with your accountant.
2. Decide between the GİB portal and a private integrator; at high order volume, integration matters.
3. Determine whether you need a financial seal or a qualified electronic certificate.
4. Connect your platform (Shopify, ikas, WooCommerce) to the integrator.
5. Add the mandatory online sale fields (web address, payment method and date, carrier, shipment date, returns section) to the template.
6. Test that invoices are emailed to customers automatically.
7. Tie the parcel document (dispatch note, e-Archive printout or slip) into fulfilment.

Invoice integration is worth weighing when choosing a platform; see our Shopify vs WooCommerce vs ikas guide. Once operations are running smoothly, request a free growth analysis via our contact page and plan the advertising and conversion side with the Performetic team.

Key takeaways

• For online sellers, the e-Fatura and e-Arşiv threshold is TRY 500,000 gross sales revenue (2022 onwards).
• The general e-Fatura threshold is TRY 3 million; marketplaces have no revenue threshold.
• The switch is due by the start of the seventh month after the period in which the threshold was crossed.
• From 1 January 2026, invoices of taxpayers outside e-Arşiv are e-Archive regardless of amount (2027 for simplified-method and operating-account taxpayers).
• Online sale e-Archive invoices are delivered electronically and carry "Bu satış internet üzerinden yapılmıştır." plus mandatory fields.
• Invoices are due within seven days of delivery.