- Paper invoicing in Turkey effectively ended on 1 January 2026: taxpayers not already in e-Fatura or e-Arşiv must issue invoices as e-Arşiv Fatura via the Revenue Administration portal, regardless of amount; the former 3,000 TL threshold is removed.
- Taxpayers taxed on the simplified basis (basit usul) and those keeping business-account books get an extra year and must comply from 1 January 2027.
- e-Fatura entry based on annual gross sales revenue remains fixed and not indexed for inflation: 3,000,000 TL for 2022 onward (5,000,000 TL for 2018-2020; 4,000,000 TL for 2021), with obligation starting 1 July of the following year for calendar-year taxpayers.
- Certain sectors have a lower 500,000 TL threshold from 2022 onward, including e-commerce intermediaries, online advertisers/internet ad intermediaries, and real estate and motor vehicle sales/leasing and related intermediaries.
- Several taxpayers must enter e-Fatura regardless of turnover, including SGK health suppliers, licensed accommodation businesses, fuel/energy and certain goods producers/importers, fruit and vegetable brokers, charging network operators, mining license holders, sugar manufacturers, iron and steel traders/importers, and fertiliser-tracking registrants.
Source: cpa4turkey.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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