Turkey’s 2026 e-Invoice Deadline Applies to Businesses Exceeding 2025 Turnover Thresholds

Businesses in Turkey that exceeded the applicable e-Invoice turnover thresholds during 2025 were generally required to enter the e-Invoice and e-Archive Invoice systems by July 1, 2026.

The obligation is based primarily on General Communiqué No. 509 of the Tax Procedure Law and its subsequent amendments. It is not a completely new requirement introduced specifically for 2026. Instead, the July 2026 deadline applies to businesses that met the existing eligibility conditions during the 2025 accounting period.

Under the general rule, taxpayers with gross sales revenue of TRY 3 million (~EUR 55,600) or more in 2025 must switch to e-Invoice by the beginning of the seventh month following the relevant accounting period. For calendar-year taxpayers, this means July 1, 2026.

A lower threshold of TRY 500,000 (~EUR 9,300) applies to certain sectors. This includes taxpayers selling goods or services through their own websites, online marketplaces or other electronic platforms, as well as businesses involved in the construction, manufacture, purchase, sale or rental of real estate and motor vehicles, or acting as intermediaries in these activities.

Certain businesses are subject to e-Invoice regardless of turnover. These include qualifying accommodation businesses, such as hotels operating under licences issued by the Ministry of Culture and Tourism or municipalities. Newly established businesses in this category must generally enter the system within the period specified by the Revenue Administration.

Once registered for e-Invoice, a taxpayer must issue e-Invoices to customers that are also registered in the system. Invoices issued to customers that are not registered for e-Invoice, including many final consumers, must generally be issued as e-Archive Invoices.

An important change applies from January 1, 2026. Taxpayers that are not registered for e-Invoice but are required to issue an invoice must generally issue that document electronically as an e-Archive Invoice, regardless of its value. During 2025, this obligation generally applied when the invoice value exceeded TRY 3,000 (~EUR 56), but that monetary threshold was removed from the beginning of 2026.

For 2026, the general invoice-issuance threshold under the Tax Procedure Law is TRY 12,000 (~EUR 220). This means that an invoice must normally be issued where the transaction exceeds that amount. However, an invoice may also be required below the threshold where the customer requests one or where sector-specific or electronic-document rules apply. Retail receipts and invoices should therefore not be treated as interchangeable solely on the basis of the transaction value.

In practice, affected businesses should first review their 2025 gross sales revenue and determine whether the general or sector-specific threshold applies. They must then register for e-Invoice through the Revenue Administration’s portal, a private integrator or a direct system integration.

After registration, businesses must ensure that their invoicing software can identify whether the customer is an e-Invoice user. The system must issue an e-Invoice to registered recipients and an e-Archive Invoice to other recipients.

For example, a general trading company with gross sales revenue of TRY 3.5 million (~EUR 65,000) in 2025 was required to enter the e-Invoice system by July 1, 2026. An online retailer with 2025 electronic sales of TRY 600,000 (~EUR 11,200) was also subject to the July deadline because it exceeded the lower TRY 500,000 threshold applicable to electronic commerce activities.

Failure to issue invoices in the required format may result in special irregularity penalties under the Tax Procedure Law. The exact penalty depends on the type of taxpayer, the nature of the breach, the invoice value and the number of documents involved. Businesses should therefore not rely on one fixed penalty figure for every violation.

Overall, the main 2026 change is not the introduction of new TRY 3 million and TRY 500,000 thresholds. The key development is the July 1 deadline for taxpayers that exceeded those thresholds in 2025, together with the broader requirement to issue e-Archive Invoices electronically from January 1, 2026, regardless of invoice value.