- From 1 January 2026, most Turkish taxpayers not already in the e-invoicing/e-archive system must issue required invoices electronically through the Tax Authority’s e-archive portal, regardless of invoice value.
- The main mandatory e-invoicing threshold remains annual gross sales revenue of TRY 3 million; for calendar-year taxpayers, registration is generally required on 1 July of the year after the threshold is exceeded.
- Certain sectors have lower or special triggers, including real estate, motor vehicle, online marketplace, and internet advertising activities, with some rules applying from TRY 500,000 and others regardless of turnover.
- A transitional exception applies to taxpayers under the simplified taxation method and those keeping business-account books: the TRY 3,000 invoice-value floor continues until 31 December 2026, then disappears from 1 January 2027.
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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