Fiscal subject related
The scope of the e-invoicing system extends beyond traditional invoices, covering electronic documents such as self-employment receipts, insurance policies, tickets, and e-waybills. Notably, certain sectors, including fruit and vegetable middlemen traders and online marketplaces, are obligated to issue electronic invoices regardless of their revenue.
Looking ahead, the government's vision is to expand the e-invoicing mandate to eventually cover all or nearly all transactions, cementing Turkey's position as a frontrunner in digital financial practices. The introduction of e-arşiv invoices (B2C invoices) further underscores Turkey's commitment to this digital transformation. These invoices are tailored for transactions involving recipients who are final consumers and not companies, adding an extra layer of flexibility to the system.
Beyond tax fraud prevention, the government's overarching goal is to minimize the VAT gap. To achieve this, businesses operating in Turkey are required to adapt to a growing number of reporting requirements and comply with evolving e-invoicing rules.
Other news from Turkey
Turkey Publishes Guide for New Generation Payment Recorder Devices
Turkey
Author: Ivana Picajkić
A new official guide has been published to help merchants understand how to comply with the mandatory use of New Generation Payment Recorder Devices (YN POS) for retail sales where no invoice is required. Read more
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Already subscriber? LoginTurkey Published Tax Procedure Law Communiqué No. 584 on the Transition of Simplified Procedure Taxpayers
Turkey
Author: Ivana Picajkić
Türkiye’s Communiqué No. 584 sets out how simplified-procedure taxpayers must transition to the real taxation method on 1 January 2026, including how documents are issued, obtained, returned, and cancelled. Read more
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Already subscriber? LoginTurkey: Updated VAT Reporting Steps for Ledger Declarations
Turkey
Author: Ivana Picajkić
Türkiye’s updated VAT reporting rules require taxpayers to choose between two system paths depending on whether VAT must be calculated for transactions subject to a special tax base. Read more
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Already subscriber? LoginTurkey Proposes Strict New Controls on POS and Virtual POS with New Regulations
Turkey
Author: Ivana Picajkić
Turkey’s Revenue Administration’s draft General Communiqué aims to enhance control over card payments, ensuring accurate recording of all electronic transactions, including credit/debit cards and QR codes. Read more
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Already subscriber? LoginUnderstanding Turkey’s E-Invoicing System
Turkey
Author: Ivana Picajkić
Turkey's advanced e-invoicing system is mandatory for various taxpayers, with B2B, B2G, and B2C covers. By 2026, near-universal e-invoicing is expected, including sector-specific rules. Compliance penalties exist for non-compliance. The system integrates with GİB for real-time reporting, leading to full digital transaction control. Turkey has built one of the most advanced e-invoicing and e-report... Read more
Turkey Updates e-Invoice Package – Changes Effective December 1, 2025
Turkey
Author: Ivana Picajkić
The Revenue Administration (GİB) will implement an updated e-Fatura Package on December 1, 2025, enhancing technical rules, code lists, and integration forms. Read more
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Already subscriber? LoginTurkey: Small Businesses Taxed Under the Simplified Method Face New Compliance Rules in 2026
Turkey
Author: Ivana Picajkić
Turkey has confirmed that e-Invoice obligations are based on annual turnover—not the number of POS devices—while retailers must still use New Generation Payment Recording Devices (YN ÖKC) unless they qualify for a full digital exemption. . Read more