Paper invoicing in Turkey effectively ended on 1 January 2026. From that date a taxpayer outside both the e-Fatura and e-Arşiv systems must issue invoices as e-Arşiv Fatura through the Revenue Administration's own portal regardless of the amount — the previous 3,000 TL floor is gone. Taxpayers taxed on the simplified basis (basit usul) and those keeping business-account books have one more year, until 1 January 2027.
This page sets out the thresholds that put a company into each regime, the date the obligation starts, and the communiqué that imposes it. It is written for people running a Turkish subsidiary from somewhere else, who need the figure and the legal reference rather than a product pitch.
e-Fatura: turnover thresholds
The test is gross sales revenue (brüt satış hasılatı) for an accounting period. The obligation starts at the beginning of the seventh month of the following year — 1 July for a calendar-year company.
| Accounting period | Threshold | Obligation starts |
|---|---|---|
| 2018, 2019 or 2020 | 5,000,000 TL | 1 July of the following year |
| 2021 | 4,000,000 TL | 1 July 2022 |
| 2022 and every period since | 3,000,000 TL | 1 July of the following year |
So on current rules: 2024 turnover of 3m TL or more meant e-Fatura from 1 July 2025; 2025 turnover from 1 July 2026; 2026 turnover from 1 July 2027.
Two sectors have a lower turnover threshold of 500,000 TL for the 2022 period onward (it was 1,000,000 TL for 2020–2021):
- e-commerce intermediary service providers, those publishing advertisements online, and internet advertising intermediaries;
- manufacture, purchase and sale or leasing of real estate and motor vehicles, and intermediaries in those transactions.
Legal basis: Tax Procedure Law General Communiqué No. 509, section IV.1.4, as amended by Communiqué No. 535.
e-Fatura: obligations that ignore turnover
These groups are in the system whatever their revenue.
| Group | Obligation from |
|---|---|
| Health service providers under contract with the SGK, and suppliers of medical supplies, drugs and active substances | 1 July 2021 |
| Accommodation businesses holding an investment or operating licence from the Ministry of Culture and Tourism or a municipality | 1 July 2022; new entrants within 4 months of starting |
| Holders of a licence under List (I) of the Special Consumption Tax Law (fuel, EPDK) | The 4th month following the licence |
| Manufacturers, builders and importers of List (III) goods | The 4th month following commencement |
| Fruit and vegetable brokers and traders under Law No. 5957 | 1 January 2020 |
| Charging network operators and certified charging station operators | 2 January 2024 |
| Holders of mining licences or contracts | 3 months from the licence or contract |
| Sugar manufacturers under Law No. 4634 | 3 months from the start of production |
| Iron and steel manufacturers and importers (HS 72 and 73) | 3 months from commencement |
| Taxpayers registered in the fertiliser tracking system | 3 months from registration |
The Revenue Administration may also bring in individual taxpayers it designates as risky or as having a low level of compliance, on at least three months' written notice.
Registered users must invoice each other as e-Fatura. Companies below the thresholds may join voluntarily, and many do, because their customers are already in the system.
e-Arşiv Fatura: what changed on 1 January 2026
Every e-Fatura user must issue invoices to recipients who are not registered in e-Fatura as e-Arşiv Fatura. Separately, taxpayers outside both systems are pushed into e-Arşiv by the per-invoice limits in section IV.2.4.3 — and those limits have now reached zero.
| Period | Limit above which a non-registered taxpayer must use the Revenue Administration's e-Arşiv portal |
|---|---|
| 1 Jan 2020 – 29 Feb 2022 | 30,000 TL to non-taxpayers; 5,000 TL to taxpayers |
| 1 Mar 2022 – 31 Dec 2024 | 5,000 TL |
| 1 Jan 2025 – 31 Dec 2025 | 3,000 TL, taxpayer / non-taxpayer distinction removed |
| From 1 January 2026 | No limit — every invoice |
| Basit usul and business-account taxpayers only, to 31 Dec 2026 | 3,000 TL |
| Basit usul and business-account taxpayers, from 1 Jan 2027 | No limit |
Legal basis: Communiqué No. 509 section IV.2.4.3, as amended by Communiqué No. 573 (Official Gazette 12 November 2024, No. 32720) and Communiqué No. 589 (Official Gazette 31 December 2025, No. 33124, 5th repeating issue).
e-Defter
The electronic ledger obligation is governed by the Electronic Ledger General Communiqué No. 1, as amended by No. 3 and No. 4, not by Communiqué No. 509.
Two groups must keep electronic ledgers:
- taxpayers obliged to use e-Fatura;
- companies subject to independent audit under Article 397(4) of the Turkish Commercial Code.
Timing is the part that catches people out. A company that becomes subject to e-Fatura during a year starts e-Defter from the beginning of the following year. So 2025 turnover of 3m TL or more means e-Fatura from 1 July 2026 and e-Defter from 1 January 2027.
Berat upload deadlines
A taxpayer elects either a monthly or a quarterly cycle. Making no election means monthly.
| Option | Deadline |
|---|---|
| Monthly | End of the 10th day of the fourth month following the month in question — January by 10 May, February by 10 June, and so on |
| Monthly, final month of the period | December by 10 April (income tax) or 10 May (corporate tax) |
| Quarterly (provisional tax periods) | Jan–Mar by 10 June; Apr–Jun by 10 September; Jul–Sep by 10 December |
| Quarterly, final three months | Oct–Dec by 10 April (income tax) or 10 May (corporate tax) |
Companies with a special accounting period apply the same rules to the start and end months of their own period.
Our bookkeeping page covers what e-Defter does to the notary certification of the statutory books — an exemption that applies to the journal and the board resolution book but not to the share register or the general assembly minute book.
e-İrsaliye and e-Serbest Meslek Makbuzu
| Document | Who | Threshold |
|---|---|---|
| e-İrsaliye (electronic delivery note) | Registered e-Fatura users meeting the turnover test | 10,000,000 TL for the 2021 period and every period since (25,000,000 TL for 2018–2020) |
| e-İrsaliye — sector groups | Special Consumption Tax Lists (I) and (III), sugar, iron and steel (HS 72 and 73), fertiliser tracking system, mining, fruit and vegetable brokers | No threshold |
| e-İrsaliye — construction steel tracking system (İDİS) | Taxpayers inside the system | 1,000,000 TL gross sales revenue |
| e-Serbest Meslek Makbuzu | All self-employed professionals not exempt from tax | No threshold — in force since 1 June 2020 |
What this means for a foreign-owned company
The practical risk is not the ledger, it is the invoice. A Turkish customer can and will refuse an invoice that was not issued in the electronic form the law required, and that conversation usually happens before anyone inside the company has noticed the threshold moved. Since 1 January 2026 there is no amount small enough to escape the e-Arşiv requirement.
The thresholds are not indexed, so the direction of travel is one way. Nothing has to happen at your company for it to fall into scope — turnover in lira rises with inflation while the 3,000,000 TL line stays where it is.
The transition dates are fixed and do not wait for you. The gap between the accounting period and the obligation date — eighteen months for a calendar-year company going into e-Fatura — is the whole of your preparation time, and it is the only warning the system gives.
If you want this checked against your own figures, ask us for a proposal or see what a Turkish accountant is licensed to do before you appoint one.
Sources and changes to this page
Primary legislation: Tax Procedure Law General Communiqué No. 509 (Official Gazette 19 October 2019), as amended by Communiqués No. 515, 526, 535, 550, 573 and 589; Electronic Ledger General Communiqué No. 1, as amended by No. 3 and No. 4 (Official Gazette 21 May 2024, No. 32552); Communiqué No. 588 for the 2026 revalued limits.
- October 2026 — page first published. Verified against Communiqué No. 589 of 31 December 2025, the last amendment to Communiqué No. 509 in force at this date. No 2026 communiqué changes the 3,000,000 TL e-Fatura threshold.