---
title: "Türkiye — GİB e-Fatura & e-Arşiv"
description: "Türkiye e-invoicing: GİB e-Fatura mandatory for B2B above TRY 3m turnover; e-Arşiv mandatory for B2C and out-of-portal B2B from 2026. One of the longest-running CTC regimes."
canonical: "https://docs.get-flowie.com/compliance/tr"
source: "https://docs.get-flowie.com/compliance/tr.html"
---

# Türkiye — GİB e-Fatura & e-Arşiv

Compliance · 🇹🇷 Türkiye Live mandate

# Türkiye — GİB e-Fatura & e-Arşiv

GİB e-Fatura since 2014 · e-Arşiv universal from 2026 — regulator: [Gelir İdaresi Başkanlığı (GİB)](<https://www.gib.gov.tr>). _Facts last refreshed: 2026-07-13._

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction **directly** where we hold national accreditation, **or via a vetted local partner** registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same `POST /v1/documents/send`. 

## TL;DR

  * Türkiye runs one of the world's most mature CTC regimes — **e-Fatura** (B2B clearance) since 2014 and **e-Arşiv** (B2C / out-of-portal B2B reporting) since 2017.
  * e-Fatura threshold: B2B turnover > **TRY 3 m** ; ecommerce/real-estate/construction > TRY 500k; some sectors mandatory regardless of turnover.
  * From **1 Jan 2026** , the TRY 3,000 e-Arşiv threshold is removed — **all invoices must be electronic** regardless of value, with very narrow exceptions.
  * Format: **UBL-TR 2.1** (Turkish UBL CIUS); e-Fatura cleared via the GİB portal, e-Arşiv reported within 24h.
  * Updated technical standards effective 2 February 2026.



## Deadlines

Date| Who| What  
---|---|---  
**2014-04-01**|  Large taxpayers| e-Fatura mandatory.  
**2017**|  B2C reporting| e-Arşiv introduced.  
**2020-2024**|  Phased threshold reductions| e-Fatura threshold steps down through TRY 5m / 3m by sector.  
**2026-01-01**|  All taxpayers| TRY 3,000 e-Arşiv threshold removed — universal e-invoice obligation.  
**2026-02-02**|  All taxpayers| Updated UBL-TR technical standards in effect.  
  
## Background

Türkiye introduced e-Fatura in 2014 and has progressively expanded scope ever since. The regime is **two-tracked** :

**e-Fatura** covers B2B between two registered taxpayers — the seller submits to the GİB portal, GİB validates and forwards to the buyer's GİB account, and the invoice is legally valid only after this clearance. Mandatory above TRY 3 m turnover (lower thresholds for ecommerce, real estate, construction, professional intermediaries, jewellery).

**e-Arşiv** covers B2C and B2B with non-registered counterparties — the seller issues directly to the buyer (PDF/print) and reports to GİB within 24 hours. From 1 January 2026, the TRY 3,000 floor is removed: every invoice must be either e-Fatura or e-Arşiv.

Format is **UBL-TR 2.1** (Turkish UBL CIUS, locally maintained by GİB). New technical standards take effect 2 February 2026; suppliers must update their integrations or lose clearance access.

## Format profile

  * **UBL-TR 2.1** (Turkish UBL CIUS, GİB-maintained).
  * Seller and buyer **VKN** (Vergi Kimlik Numarası, 10 digits) for legal entities or **TCKN** (11 digits) for individuals.
  * e-Fatura: cleared via GİB portal; e-Arşiv: reported within 24h.
  * Mandatory **financial seal** (mali mühür) issued by TÜBİTAK for legal entities; e-Imza for sole proprietors.



## Required fields

  * seller.vknstring (10 digits)required

Vergi Kimlik Numarası — Turkish tax ID for legal entities.

  * buyer.vknstring (10 digits) or TCKN (11)required for B2B

Buyer VKN or TCKN.

  * invoice.maliMuhurobjectrequired

Financial seal signature; for legal entities only TÜBİTAK-issued seals are accepted.




## Public sector (B2G)

_Combined private + public flow — no dedicated B2G hub for this country._

## B2B reporting / clearance

**GİB e-Fatura / e-Arşiv portal** — e-Fatura: real-time clearance for B2B between registered taxpayers. e-Arşiv: 24h reporting for B2C and out-of-portal B2B.

Lifecycle status| Reported as  
---|---  
`cleared`| GİB validation passed; e-Fatura forwarded to buyer.  
`reported`| e-Arşiv submission acknowledged within 24h.  
`rejected`| Validation or buyer rejection (B2B).  
  
## Error codes

_Generic Peppol BIS schematron error codes apply (`BR-*`, `EN16931-*`); no country-specific overlays._

## Testing in sandbox

What you want to test| How  
---|---  
Türkiye happy path| Sender VKN `1234567890`, recipient VKN in Flowie sandbox.  
  
## FAQ

### How do I tell whether to send e-Fatura or e-Arşiv?

Look up the buyer's VKN in the GİB e-Fatura registry: if they're registered, you must send via e-Fatura (clearance through GİB). If not, e-Arşiv applies. Flowie's TR connector resolves this automatically per invoice.

## References

**Primary sources** (government / regulator / standards body):

  * [Gelir İdaresi Başkanlığı (GİB)](<https://www.gib.gov.tr>) — Turkish Revenue Administration.
  * [GİB · e-Fatura portal](<https://efatura.gov.tr>) — Production e-Fatura portal.



**Industry analyses** (vendor trackers — useful for cross-referencing):

  * [Avalara · Turkey e-invoicing](<https://www.avalara.com/us/en/vatlive/country-guides/asia/turkey/e-invoicing-in-turkey.html>) — Industry tracker.
  * [vatcalc · Turkey e-Fatura / e-Arşiv update](<https://www.vatcalc.com/turkey/turkey-e-invoice-e-fatura-and-e-arsiv-update/>) — Industry analysis — 2026 universal mandate.