Regulatory updates - Türkiye
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Transition to the New Central Application of e-Invoice and e-Waybill
The Turkish Revenue Administration announced the transition to the New Central Application of e-Invoice and e-Waybill starting December 14, 2024.
Amendments to e-Arşiv reports and e-Ledger requirements
The Turkish Revenue Administration required additional fields to be included in the e-Arşiv reports and announced further developments in the e-Ledger application.
Turkey to introduce mandatory QR-codes for specific electronic documents
The Turkish Revenue Authority (Gelir İdaresi Başkanlığı or GİB) has announced the required usage by taxpayers of QR-codes for several document types, including e-Fatura and e-Arşiv invoices.
Turkey further expands the scope of e-document mandate, introducing amendments to e-Arşiv invoice obligation
With the Communiqué 535 amending the Tax Procedure Law General Communiqué No 509, taxpayers' scope to use the mandatory e-documents has been redefined and followed by other changes.
The new draft Communiqué proposes extended scope of e-document mandate in Turkey
With the draft Communiqué, the GIB introduces lower thresholds for mandatory issuance of e-Fatura, e-Waybill and e-Arşiv. New sectors to adopt the mandatory issuance of certain e-documents are also listed.
Country Specifications
E-Invoicing/CTC Model:
Centralised
Mandatory Infrastructure:
GIB
Mandatory Format:
UBL 2.1 TR
Mandatory for Issuing:
Majority of suppliers
Mandatory for Receiving:
Majority of buyers
eSignature:
Mandatory
Archiving Period:
- Tax law: 5 years
- Commercial law: 10 years
Archiving Abroad:
Not Allowed