e-Invoice, e-Archive and e-Ledger: who moves, and when?
e-Invoice obligation by turnover and sector, e-Archive invoices, e-Ledger and e-Waybill; transition dates, how to apply and the penalty for not switching.
Electronic documents are now mandatory for most businesses. Which document and when depends on turnover and sector, and the limits are updated frequently by Revenue Administration communiqués. Check your obligations: e-Document obligation check
e-Invoice
| Who? | When? |
|---|---|
| Gross sales of TRY 3 million or more | From 1 July of the year after the limit is exceeded |
| E-commerce, real estate and motor vehicle traders | When gross revenue reaches TRY 500 thousand |
| Licensed accommodation, online advertising, goods on SCT lists (I) and (III) | Regardless of turnover, under sector rules |
| New businesses within scope | Within a set period from starting activity |
e-Invoice users cannot issue paper invoices to each other. Whether a buyer is an e-Invoice user is checked on the Revenue Administration's registered user list.
e-Archive invoice
The invoice e-Invoice users issue to buyers not in the e-Invoice system (consumers, unregistered businesses). In 2026 the option of paper invoices was largely narrowed; taxpayers in e-Invoice scope use e-Archive without an amount limit. Online sellers and those over certain limits are also required to use e-Archive.
e-Ledger
Taxpayers required to use e-Invoice keep their journal and general ledger as e-Ledger from the set date. Books are created monthly, certificate files uploaded to the Revenue Administration within the deadlines and kept for 10 years. There is no paper certification for e-Ledger.
e-Waybill, e-SMM, e-Producer receipt
- e-Waybill: those above a turnover limit and sectors such as iron and steel, mining, fuel and sugar.
- e-SMM (self-employment receipt): self-employed professionals above the limit and volunteers.
- e-Producer receipt: businesses buying from farmers above the limit.
How to switch
| Route | For whom? |
|---|---|
| Revenue Administration e-Document portal | Small businesses issuing few documents; free |
| Private integrator | Businesses issuing many documents and wanting integration with accounting software |
| Own integration | Large businesses; requires Revenue Administration approval |
Application is made with a financial seal or e-signature and should be completed before the mandatory date.
Consequence of not switching
A paper document issued where electronic is mandatory is deemed not issued: a special irregularity penalty of 10% of the document amount, at least TRY 17,000 (2026). A penalty for failing to provide information under Tax Procedure Law repeated art. 355 may also apply. Administrative fines
We warn you as your turnover approaches the limit and help with integrator choice and setup: Books and e-Ledger