Turkey: Self-employed Professionals are not Required to Switch to e-Invoice

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.

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