- Turkey’s e-invoicing system is mandatory for most businesses, covering B2B, B2G, and many B2C transactions, with near-universal adoption expected by 2026.
- Sector-specific rules and thresholds apply, with lower limits for high-risk sectors like e-commerce, fuel, and real estate.
- Two main invoice types: e-Fatura (B2B/B2G, real-time clearance) and e-Arşiv (mainly B2C, next-day reporting), both requiring QR codes since 2023.
- Strict compliance is enforced with significant penalties for non-compliance, affecting both issuers and buyers.
- The system is fully digital, integrated with the tax authority (GİB), and includes digitalized ledgers, delivery notes, and receipts, but VAT returns must still be filed manually.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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