e-Invoice in Turkey: Complete Guideline and SAP Integration

The e-Invoice Turkey guideline covers who must comply with Turkish Revenue Administration (TRA/GIB) electronic invoicing requirements, what types of electronic documents are mandatory, and how SAP-based companies can achieve compliance. Since 2014, e-Invoice (e-Fatura) has been mandatory in the Turkish B2B sector, and the scope has expanded significantly with updates in 2021 and beyond. According to the Turkish Revenue Administration (GIB), all organizations exceeding a 5 million TL annual invoice threshold must issue invoices electronically. For organizations running SAP, MDP Group provides an SAP e-Invoice solution that enables full compliance directly within the SAP system.

What is e-Invoice?

E-Invoice (e-Fatura) is not a new type of invoice — it is a different format of the same document with the same legal capabilities as a paper receipt. Revenue Administration created a safe, trusted environment between sellers and buyers that is cost- and time-saving with a single format and standard through the e-Invoice application. Currently, most Turkish companies are expected to use e-Invoice.

The Latest e-Invoice Declarations in Turkey

The Turkish Revenue Administration (TRA) issued a communique in 2021 detailing new tax obligations that directly impact how public and private companies use electronic invoices. Since 2014, electronic invoices have been mandatory in the Turkish B2B sector. The usage of electronic invoices has since become mandatory in the public sector as well.

New Tax Obligations in B2G Environment

All public institutions have been required to accept electronic invoices since March 2021. Providers with a turnover more than 5 million TL enrolled with the TRA can distinguish their e-requisitions by demonstrating KAMU — these suppliers can send invoices to public firms by including the word KAMU.

As of July 2021, all public and private establishments with a settlement with the SGK public healthcare system must issue e-Fatura (e-Invoice) and e-Arşiv (e-Archive) invoices to the TRA.

New Tax Obligations in B2B Environment

All organizations in the B2B environment with an invoice volume exceeding five million Turkish Liras must form e-Invoices. As of July 2021, all organizations without the commitment to enroll in the TRA must declare all invoices with a value of 5,000 TL or with a daily invoice volume over 30,000 TL per day using the e-Archive format.

The e-Adisyon (e-Addition) electronic ticket format also became compulsory. Organizations in the service sector (restaurants, cafes) that issue paper tickets must now declare them in the e-Adisyon format. For a broader overview of all Turkish e-transformation requirements, see our e-Transformation regulations in Turkey guide.

The Electronic Invoicing System in Turkey

The electronic invoicing system in Turkey has two main types:

• e-Invoice (e-Fatura): Used for B2B transactions between organizations enrolled in the TRA. Mandatory for companies with annual invoice volume of 5 million TL or more.
• e-Archive (e-Arşiv): Used for B2B and B2C transactions with organizations not enrolled in the TRA. Electronic invoices must be safely archived for 10 years with digital signatures ensuring document integrity.

Prerequisites to Invoice Electronically in Turkey

• Organizations must enroll with the TRA using their VKN tax ID.
• Organizations must complete documentation distributed in the government portal, guided by their fiscal advisor.
• Organizations must have a qualified electronic certificate and a digital seal to authenticate themselves with the TRA.

Process of Electronic Invoice in Turkey

The electronic invoice process in Turkey started in 2010 with the endorsement of the Tax Procedure Law (VUK), which gave electronic invoices legal equivalence to paper invoices. In 2014, mass adoption began, and since then groups of organizations have been required to issue all invoices electronically depending on their annual turnover and business sector. Mass adoption has since expanded into the public sector.

e-Invoice Solution for SAP

SAP e-Invoice solution is an application that makes issuing and sending e-Invoices as easy as possible directly through SAP systems, without needing to access the TRA e-Document Issuance Portal separately. The solution is 100% integrated with SAP, meets all legal requirements, reduces the cost of physical archiving, and supports easy tracking of e-Invoices.

Frequently Asked Questions (FAQ)

Who must use e-Invoice in Turkey?

All organizations registered with the Turkish Revenue Administration (TRA) with an annual invoice volume of 5 million TL or more are required to issue e-Invoice (e-Fatura). Additionally, all public sector suppliers must issue e-Invoice to public institutions. Certain sectors (healthcare, automotive, retail) have lower or additional thresholds set by the TRA. Organizations that are not registered with the TRA but issue invoices exceeding 5,000 TL or 30,000 TL per day must use the e-Archive format.

What is the difference between e-Invoice (e-Fatura) and e-Archive (e-Arşiv) in Turkey?

e-Invoice (e-Fatura) is used exclusively for B2B transactions between companies both registered in the TRA system — the invoice is transmitted through the TRA's infrastructure in real-time. e-Archive (e-Arşiv) is used when either the sender or the recipient is not registered in the TRA e-Invoice system (B2C, or B2B with unregistered partners). In e-Archive, the invoice is prepared electronically and delivered directly to the recipient without going through the TRA portal, but the data must still be reported to TRA.

How does SAP integrate with the Turkish e-Invoice system?

SAP integration with Turkey's e-Invoice system is achieved through certified integration providers like MDP Group. The SAP e-Invoice solution connects your SAP ERP (ECC or S/4HANA) to the Turkish Revenue Administration's web services. Invoice data from SAP is automatically transmitted to the TRA portal, status updates are received back into SAP, and the entire process — including archiving — is managed within the SAP environment. This eliminates the need for manual portal access and significantly reduces the risk of non-compliance.

References

Turkish Revenue Administration (GIB) — Official Website
MDP Group — SAP e-Invoice Solution
MDP Group — e-Transformation Regulations in Turkey