Accounting
e-Invoice and e-Archive Invoice in Türkiye: 2026 Rules
A practical 2026 guide to e-Invoice entry thresholds, e-Archive issue limits and the controls needed before and after migration.
Key takeaways
- e-Invoice and e-Archive are different applications.
- The general e-Invoice gross-sales threshold is TRY 3 million; sector-specific thresholds may be lower or immediate.
- In 2026, an e-Archive invoice is generally required from TRY 3,000 for transactions to businesses or simple-method taxpayers; other buyers are covered without an amount threshold.
- From 2027, the e-Archive amount threshold is removed for all recipients under the published transition.
- A turnover test must be documented by year, activity and transition date.
Important information
This article provides general information and is not legal, tax or investment advice. The outcome depends on the facts, the parties and current legislation.
Two applications, two decisions
| Application | Purpose | 2026 control |
|---|---|---|
| e-Invoice | Invoice exchange between registered users | Mandatory entry threshold and sector rules |
| e-Archive Invoice | Electronic invoice to recipients outside e-Invoice | Recipient status and transaction amount |
| e-Ledger | Electronic statutory ledger | Separate entry and timing rules |
General e-Invoice threshold
Under the general rule, taxpayers with gross sales of TRY 3 million or more enter e-Invoice and e-Archive from 1 July of the following year and e-Ledger from the start of the subsequent calendar year. E-commerce, real-estate, motor-vehicle and other designated activities can be subject to special thresholds or timing, so the general figure is not the end of the test.
2026 e-Archive issue rule
| Recipient | 2026 threshold |
|---|---|
| Taxpayer or simple-method taxpayer | TRY 3,000, including VAT |
| Other recipient | No amount threshold |
| Published 2027 position | No amount threshold for all recipients |
Migration controls
- Classify customers by e-Invoice status at issue time
- Test credit notes, returns, foreign currency and cancellation scenarios
- Reconcile document sequence with accounting and VAT returns
- Archive XML and evidence, not only a PDF view
- Monitor turnover and sector criteria each month
Build an obligation timeline
| Date | Action | Evidence |
|---|---|---|
| Monthly | Monitor gross sales and special activity criteria | Turnover worksheet |
| Decision date | Confirm the legal entry basis and application method | Management memo |
| Before migration | Clean customer, product, tax and exemption master data | Test file and sign-off |
| Go-live | Validate issue, rejection, cancellation, return and archive | Scenario results |
| After go-live | Reconcile document totals to VAT and the ledger | Monthly control |
Common failure modes
- Using the general TRY 3 million test without checking a special sector rule
- Treating successful technical transmission as proof of correct tax treatment
- Keeping only a PDF and losing the signed XML or transmission evidence
- Issuing to the wrong channel because recipient status was stale
- Failing to link cancellation or return documents to the original invoice
Which integration route?
The Revenue Administration portal, a private integrator and direct integration have different operational cost and control profiles. The decision should reflect document volume, ERP integration, support, archive, business continuity and the ability to export data if the provider changes. The legal responsibility for correct documents remains with the taxpayer.
Frequently asked questions
Is e-invoice determined only by turnover?
No. Sector, activity, special rules and direct requirements can also trigger entry.
Is a PDF copy enough for archiving?
Not necessarily. Preserve the legally required electronic file, signatures and related evidence under current GİB rules.
Is mandatory e-Invoice registration based only on annual turnover?
No. Activity-specific provisions and special taxpayer groups may apply. The current general and sector tests should be reviewed together every year.
Does e-Archive Invoice disappear after e-Invoice registration?
No. The recipient's status and transaction determine the appropriate document. The system should check the recipient and scenario before issue.
Official sources
Legislation last reviewed: 1 August 2026
Mikail Ege
Certified Public Accountant · SMMM
Mikail Ege works across accounting, tax, financial reporting, financial advisory, fintech and payment institutions.
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