What Is an e-Invoice (e-Fatura)?
An e-invoice (electronic invoice) is a digital invoice issued, transmitted, and stored according to standards set by GİB (the Revenue Administration - Gelir İdaresi Başkanlığı). It replaces the paper invoice and carries exactly the same legal validity.
e-Invoice Requirement — Who Does It Cover in 2026?
Gross Sales Revenue Threshold
Under GİB communiqués, the e-invoice requirement for 2026 is as follows:
| Scope | Revenue Threshold |
|---|---|
| e-Invoice (General) | Gross revenue exceeding 3 million TL in the previous year |
| e-Invoice (Sector-specific) | E-commerce, iron and steel, fuel, agriculture sectors + special conditions |
| e-Archive Invoice | Taxpayers not registered with GİB can also use e-archive |
> Note: Thresholds are updated via GİB communiqués. Confirm with your financial advisor (mali müşavir).
e-Invoice vs. e-Archive Invoice: The Difference
| Feature | e-Invoice | e-Archive Invoice |
|---|---|---|
| Who Uses It | Taxpayers subject to the requirement | Anyone, including those who opt in |
| Recipient | Another taxpayer registered with GİB | Any recipient |
| Transmitted via GİB | Yes | No (integrator/private) |
| Legal Basis | VUK (Tax Procedure Law) General Communiqué | VUK Communiqué Serial No. 397 |
Steps for Transitioning to e-Invoicing
1. Integration with the GİB System
Two options:
- **Direct GİB Portal:** Free for small-volume businesses, but manual
- **Private Integrator:** Automatic integration through accounting software (Logo, Netsis, ETA)
2. Qualified Electronic Certificate (NES)
A GİB-approved qualified electronic certificate (NES) is required to send e-invoices. You obtain a financial seal (mali mühür) or e-signature certificate.
3. GİB Application
Get accustomed to the system in the test environment via etest.efatura.gov.tr, then switch over to the live environment.
4. Accounting Integration
Integration is established with your existing ERP/accounting system. If you go without an integrator, the GİB application is used manually.
What Is the Penalty for Not Switching to e-Invoicing?
For taxpayers who are subject to the requirement but fail to switch to e-invoicing:
- A **special irregularity fine** is applied per invoice
- As of 2026, this fine can range from 10,000 TL to 200,000 TL
Create a Free e-Archive Invoice
If you don't yet fall under the requirement, or you simply want a basic invoice template, you can use our e-Invoice Template Generator tool. GİB-compliant format, instant download.