A private ruling dated 27 June 2025 confirms that self-employed professionals in Turkey are not required to join the e-Invoice system, provided they issue e-Self-Employment Receipts, which fully satisfy legal documentation requirements under Tax Procedure Law No. 213 and Communiqué No. 509. Since freelancers do not issue invoices for professional services, e-Invoice obligations apply only to invoice-issuing taxpayers, while suppliers must issue e-Archive invoices when dealing with self-employed professionals.
Turkey: Self-employed Professionals are not Required to Switch to e-Invoice
Public
Turkey
Author: Ivana Picajkić
Category:
Fiscal subject related
Views:
1719
Content accuracy validation date:
22.01.2026
Content accuracy validation time:
08:22h
A private ruling issued on June 27, 2025 by the Istanbul Tax Office confirms that self-employed professionals are not required to switch to the e-Invoice system, provided they issue e-Self-Employment Receipts.
This clarification is based on:
- Tax Procedure Law No. 213, and
- General Communiqué No. 509.
Under Turkish tax law, self-employed professionals must issue Self-Employment Receipts for their professional services.
The receipt can be issued electronically (e-Self-Employment Receipt) or on paper. Issuing an e-Self-Employment Receipt fully satisfies the legal requirement. The electronic version has the same legal validity as the paper receipt.
Self-employed professionals who are not tax-exempt are required to use the e-Self-Employment Receipt system, but not the e-Invoice system.
The e-Invoice system applies to taxpayers who:
- Issue invoices for the sale of goods or services, and
- Are registered in the e-Invoice system.
Self-employed professionals:
- Do not issue invoices for their professional activities.
- Issue Self-Employment Receipts instead.
Therefore, even if services are provided, there is no obligation to join the e-Invoice system as long as the activity is covered by e-Self-Employment Receipts.
Because self-employed professionals are not registered in the e-Invoice system:
- Suppliers registered in e-Invoice must issue e-Archive invoices to them,
- Suppliers not registered in e-Invoice may issue paper or e-Archive invoices, depending on general rules.
Conclusion:
- Self-employed professionals do not need to switch to e-Invoice
- Issuing e-Self-Employment Receipts is sufficient and mandatory
- e-Invoice obligations apply only to invoice-issuing taxpayers, not freelance activities
Other news from Turkey
New document was uploaded: The Procedure Law No. 593 (TR)
Turkey
Author: .....
This is a Turkish tax regulatory document explaining that Turkey is allowing and regulating the issuance of e-Documents directly through new generation POS/cash register devices, making the POS device part of the official e-document and e-fiscalization process. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: The Procedure Law No. 593 (EN)
Turkey
Author: ........
This is a Turkish tax regulatory document explaining that Turkey is allowing and regulating the issuance of e-Documents directly through new generation POS/cash register devices, making the POS device part of the official e-document and e-fiscalization process. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Turkey Allows Electronic Tax Documents to be Issued Directly Through New Generation Cash Registers
Public
Turkey
Author: Ivana Picajkić
Turkey
Author: Ivana Picajkić
Turkey’s VUK General Communiqué No. 593 allows certain e-tax documents to be issued directly through approved new generation payment recording devices, making POS/payment systems a certified fiscal point for electronically signing, transmitting, and reporting transaction data to the Turkish Revenue Administration. Turkey has introduced a new framework that allows certain electronic tax documents t... Read more
New document was uploaded: E-commerce Turkey - Legal requirements
Turkey
Author: Ivana Picajkic
This document is a professional presentation and compliance guide prepared by Fiscal Solutions that explains the fiscalization framework and e-commerce regulatory environment in Turkey. It provides an overview of Turkey's fiscal system, legal obligations, and receipt rules, as well as thresholds and exemptions relevant to businesses related to e-commerce. The presentation also clarifies how online sales are treated under Turkish law, highlighting how e-commerce transactions are handled. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Turkey Expands New e-Declaration System for VAT Returns
Public
Turkey
Author: Ivana Picajkić
Turkey
Author: Ivana Picajkić
Turkey is rolling out a new e-Declaration system for VAT returns, gradually replacing the old platform with open-source software and introducing it in phases across provinces through 2026. Taxpayers in affected regions must submit VAT returns using updated forms via the Digital Tax Office or integrated accounting systems, as the country moves toward a fully modernized nationwide filing framework.... Read more
New education was created: Educational videos for Turkey
Turkey
Author: Ivana Picajkić
Fiscalization refers to the integration of hardware and software systems to electronically document and report sales transactions to tax authorities, ensuring compliance with tax regulations. It involves mandatory components like fiscal printers, fiscal memory, and communication modules, along with an e-document system for managing receipts and invoices. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Turkey: VAT Rate Control via E-Documents Postponed
Public
Turkey
Author: Ivana Picajkić
Turkey
Author: Ivana Picajkić
The Tax Authority has postponed the planned VAT rate control checks for e-documents (originally set for April 1, 2026) until further notice, allowing more time for system development and delaying related technical updates. The Tax Authority (Revenue Administration) had earlier said that from April 1, 2026, VAT rate checks based on taxpayers’ registration and activity codes would be required... Read more