Fiscal subject related
The current threshold is 5 million TRY (approximately €162,500), which came into effect in July 2020. The threshold was gradually reduced from 25 million TRY in 2013, to 10 million TRY in 2016, to 5 million TRY in 2019. The new threshold will affect more businesses in Turkey and require them to adapt to the e-invoicing system.
E-invoicing is also compulsory for certain sectors regardless of their turnover, such as e-commerce, real estate, construction, and accommodation.
Turkey's e-invoicing system is based on a central invoice clearance platform operated by the TRA. Invoices must first be sent live to the public portal or private intermediary platforms certified by the TRA before being sent to the customer.
Other news from Turkey
Turkey Updates VAT1 Return: New Rules for Special Tax Base Transactions

Turkey’s Revenue Administration has implemented significant updates to the VAT1 declaration form, effective October 1, 2025, under Tax Circular No. 2025/99. . Read more
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Already subscriber? LoginTurkey Launches Draft for E-Expense Receipt System, Opens Consultation

The system will digitize expense receipts, particularly for transactions with tax-exempt tradespeople, and will operate within the broader e-Archive infrastructure. Once finalized, it is expected to simplify compliance, improve transparency, and strengthen Turkey’s digital tax ecosystem alongside e-invoice, e-waybill, and other e-document systems. Turkey’s Revenue Administration has released... Read more
Changes to the e-Invoice Package in Turkey (Effective 1 October 2025)

Turkey’s Revenue Administration (GİB) has updated the e-Invoice (e-Fatura) package, adding a new exception code (344) to correctly tag specific exempt transactions and revising the UBL-TR Code Lists to align with the latest schema. Read more
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Already subscriber? LoginTurkey Introduces Stricter Tax Audit Policy Effective October 2025

Starting October 2025, Turkey will implement a stricter tax audit policy focusing on high-risk sectors, electronic records, and VAT compliance. The new approach increases penalties for irregularities and emphasizes real-time monitoring, making proactive compliance and strong internal controls essential for businesses. The Ministry of Treasury and Finance has announced a new tax audit policy that w... Read more
Update to the Turkish e-Invoice Package

Turkey has released an update to the e-Invoice Package, introducing new technical and compliance adjustments that businesses must adopt to remain aligned with the country’s electronic invoicing requirements. The Turkish Revenue Administration has announced updates to the e-Invoice Package and the UBL-TR (Code Lists) Guide. These updates, which improve technical standards and code lists for electr... Read more
E-Ledger Compliance in Turkey

Companies in Turkey must keep and certify their commercial ledgers digitally under Tax Procedure Law No. 213 and the Turkish Commercial Code, with strict penalties for late or missing opening and closing certificates. Non-compliance can lead to heavy fines, denied VAT deductions, blocked refunds, loss of evidential value in court, and even prison, making e-Ledger management a critical compliance p... Read more
Turkey: TPF Proposes Closing Supermarkets on Sundays

The Turkish Retailers Federation’s 2025 report highlights local chains’ job creation role and proposes Sunday supermarket closures to ease worker fatigue, support family life, and benefit small businesses, starting with pilot regions. Read more