Turkey’s e-Invoice Net Widens: 2025 Turnover Triggers a 1 July 2026 Deadline

Summary

• Under General Communiqué No. 509 (and VUK No. 589 of 31 Dec 2025), Turkish businesses exceeding the e-invoice turnover thresholds in 2025 had to join the e-Fatura and e-Arşiv systems by 1 July 2026. [fiscal-req…ements.com], [finrota.com]
• The general threshold is TRY 3 million gross sales; a lower TRY 500,000 threshold applies to e-commerce sellers, marketplaces and the real-estate/motor-vehicle trades—hotels licensed by the Ministry of Culture and Tourism must comply regardless of turnover. [fiscal-req…ements.com]
• From 1 January 2026, non-registered taxpayers required to issue an invoice must generally issue it electronically as an e-Arşiv invoice, with no value threshold; e-documents must be stored for 10 years. [fiscal-req…ements.com], [celikelcpa.com]

Article

Turkey has pulled more businesses into mandatory electronic invoicing. The obligation—based on General Communiqué No. 509 of the Tax Procedure Law and its amendments, reinforced by VUK General Communiqué No. 589 (Official Gazette, 31 December 2025)—is not new, but the 1 July 2026 deadline applies to taxpayers who met the eligibility conditions during 2025. Under the general rule, businesses with gross sales revenue of TRY 3 million (~€55,600) or more in 2025 must switch to e-Fatura by the start of the seventh month of the following year, i.e. 1 July 2026 for calendar-year taxpayers. A lower TRY 500,000 (~€9,300) threshold captures online sellers, marketplace vendors, intermediaries and the real-estate and motor-vehicle trades, while licensed accommodation businesses such as hotels must comply regardless of turnover. Once registered, a taxpayer issues e-Fatura to other registered users and e-Arşiv invoices to everyone else; and from 1 January 2026, any required invoice by a non-registered taxpayer must generally be issued electronically as an e-Arşiv invoice with no value threshold. E-documents in the UBL-TR format must be retained for ten years.

Sources

• Fiscal Solutions
• Finrota
• Celikel CPA

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