When is an invoice required, what must it show, and what is the penalty?
The invoice threshold, information an invoice must contain, the 7-day deadline, e-Invoice versus e-Archive, and 2026 penalties for not issuing or not obtaining invoices.
An invoice is the most basic tax document, given to the customer for goods sold or services provided. The rules are simple but penalties are heavy.
When is it required?
- First and second class traders, self-employed professionals and farmers keeping books issue invoices to each other for goods and services regardless of amount.
- For sales to final consumers, an invoice is required above TRY 12,000; below that a retail receipt or cash register receipt is enough (an invoice is given if the customer asks).
- The invoice is issued within 7 days of delivery or service; the same applies to e-Invoice and e-Archive. An invoice not issued on time is deemed not issued.
What an invoice must show
- Date, series and sequence number
- Issuer's name or trade name, address, tax office and number
- Customer's name or trade name, address, tax office and number (Turkish ID number for consumers)
- Type, quantity, unit price and amount of goods or services
- VAT rate and amount; for withholding transactions, the withholding rate and amount
- Delivery date and waybill details (unless it is an invoice-waybill)
e-Invoice or e-Archive?
If the buyer is a registered e-Invoice user, an e-Invoice is issued; otherwise an e-Archive invoice. Issuing a paper invoice while in e-Invoice scope counts as not issuing an invoice. Transition limits: e-Invoice, e-Archive and e-Ledger
Penalties (2026)
| Act | Penalty |
|---|---|
| Not issuing, not obtaining or issuing for a different amount | 10% of the amount that should be on the document, at least TRY 17,000 (first finding) |
| Repeated findings | At least TRY 35,000 / 53,000 / 70,000 / 87,000 / 170,000 |
| Annual cap (per document type) | TRY 17,000,000 |
Penalties can be imposed separately on the seller (for not issuing) and the buyer (for not obtaining). Administrative fines · Tax penalty calculator
What is a pro forma invoice?
A pro forma is a quotation; it is not an invoice for tax purposes, no VAT is calculated and it is not recorded. When the sale takes place, a real invoice is issued within 7 days.
Cancellation and returns
- An e-Archive invoice can be cancelled after delivery only within the legal period and under set rules; if the consumer objects, through the objection procedure.
- In the commercial e-Invoice scenario, the buyer can reject within 8 days; in the basic scenario it cannot be cancelled and a return invoice is issued.
- For returned goods, the buyer (if a VAT taxpayer) issues a return invoice.
Sources: Tax Procedure Law No. 213 arts. 229–232, 353; Tax Procedure Law General Communiqué No. 509 (e-documents); Communiqué No. 588 (2026 amounts).