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
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1201
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
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