More businesses are going to be impacted by mandatory e-invoicing in Turkey starting in July 2023.

Turkey is continuing its digital transformation of the tax system by lowering the threshold for mandatory electronic invoicing for businesses. From July 2023, businesses with an annual turnover of 3 million Turkish lire (TRY) or more (approximately €97,500) will have to use e-invoicing and e-ledger.

The current threshold is 5 million TRY (approximately €162,500), which came into effect in July 2020. The threshold was gradually reduced from 25 million TRY in 2013, to 10 million TRY in 2016, to 5 million TRY in 2019. The new threshold will affect more businesses in Turkey and require them to adapt to the e-invoicing system.

E-invoicing is also compulsory for certain sectors regardless of their turnover, such as e-commerce, real estate, construction, and accommodation.

Turkey's e-invoicing system is based on a central invoice clearance platform operated by the TRA. Invoices must first be sent live to the public portal or private intermediary platforms certified by the TRA before being sent to the customer.