e-Fatura and e-Arşiv in Türkiye in 2026: What Changed and How to Prepare
Why this matters now
Türkiye has been moving toward fully electronic invoicing for years, and 2026 brought some of the most practical changes yet. Several reported updates affect not only large corporations but also small and mid-sized companies, including many Arab-owned businesses operating in Istanbul, Mersin and Hatay.
If you run a trading company, an online store, a restaurant, a construction firm or a service business in Türkiye, it is worth taking an hour to understand where you stand. This article summarises what has been reported, explains the key terms, and gives you a practical checklist.
A note on sources: some of the details below come from secondary reports and professional summaries rather than a single official text. The authoritative source is the Revenue Administration (GİB) and its e-Belge portal. Always confirm your own category with your mali müşavir (certified accountant).
The basics: e-Fatura, e-Arşiv and related documents
Before looking at what changed, it helps to be clear on the vocabulary:
- e-Fatura is the electronic invoice exchanged between businesses that are both registered in the e-Fatura system. Invoices travel through GİB’s infrastructure, either directly via the GİB portal or through a licensed special integrator (özel entegratör).
- e-Arşiv Fatura is the electronic invoice you issue to buyers who are not registered for e-Fatura, typically consumers and some smaller businesses. It is delivered by email or another electronic channel and reported to GİB.
- e-İrsaliye (electronic dispatch note) replaces the paper waybill that accompanies goods in transit, for businesses that fall under that obligation.
- e-Defter (electronic ledger) covers the legal accounting books kept in electronic form, again for taxpayers within its scope.
e-İrsaliye and e-Defter have their own criteria. If you are moving into e-Fatura, it is worth asking your accountant whether either of these applies to you as well.
What changed: the reported 2026 picture
Lower general threshold
The general threshold for mandatory e-Fatura is reported to be TRY 3 million in gross annual sales, applying to periods from 2025 onward. Taxpayers who cross it are reported to have to switch to e-Fatura from 1 July of the following year. For example, a company that crossed the threshold in 2025 would need to be using e-Fatura from 1 July 2026.
Lower thresholds for certain sectors
Lower thresholds of TRY 500,000 are reported for several sectors, including:
- e-commerce
- real estate
- motor vehicle trade
- construction
- some intermediary (brokerage) activities
If your business is in one of these sectors, you may already be in scope even if your overall sales are modest.
The end of paper invoices for many businesses
Reports indicate that from 1 January 2026, paper invoices are no longer permitted for balance-sheet (bilanço) taxpayers. Businesses that are not e-Fatura users must instead issue invoices electronically through e-Arşiv, regardless of the invoice amount.
Taxpayers under the simplified regime (basit usul) and those keeping operating-account books (işletme hesabı) are reportedly treated differently, keeping a TRY 3,000 rule until the end of 2026.
This is reported information and the details depend on your exact tax category, so confirm with your accountant how it applies to you.
UBL-TR 1.2.1 becomes the standard
The UBL-TR 1.2.1 format is reported to be mandatory for both e-Fatura and e-Arşiv from 2 February 2026. UBL-TR is Türkiye’s localised version of the international UBL invoice standard. In practice, this means your invoicing software or integrator must generate documents in the updated format. Older custom systems may need an upgrade.
For a broader overview, see the Türkiye country page on e-invoicing.org.
Quick summary
| Topic | Reported rule (verify on GİB) |
|---|---|
| General e-Fatura threshold | TRY 3 million gross annual sales |
| Switch-over date | 1 July of the year after crossing |
| Sector thresholds | TRY 500,000 (e-commerce, real estate, vehicles, construction, some intermediaries) |
| Paper invoices | Ended from 1 Jan 2026 for balance-sheet taxpayers; e-Arşiv for non-e-Fatura users |
| Basit usul / işletme hesabı | TRY 3,000 rule reportedly kept until end of 2026 |
| Format | UBL-TR 1.2.1 from 2 Feb 2026 |
Your preparation checklist
- Check your annual sales and your sector. Look at gross sales for recent years and confirm whether you are in a sector with a lower threshold.
- Confirm your tax category. Balance-sheet, işletme hesabı or basit usul: the rules differ, so get a clear answer from your mali müşavir.
- Choose your channel: GİB portal or special integrator. The free GİB portal can suit very low volumes. A special integrator usually makes more sense once you issue invoices regularly, need system integration or want reliable archiving.
- Connect your systems. Your ERP, accounting software, POS and online store should generate e-Fatura and e-Arşiv documents automatically from the sale itself, without anyone retyping data.
- Integrate your online store. If you sell online, each order should produce the correct e-Arşiv or e-Fatura document automatically, depending on whether the buyer is a registered business.
- Verify UBL-TR 1.2.1 support. Ask your software vendor or integrator to confirm it in writing.
- Plan for archiving. Electronic invoices come with retention obligations. Make sure invoices are stored securely and can be retrieved when requested, whether by your integrator, your own system, or both.
- Train your team in both languages. Many Arab-owned companies in Türkiye have mixed Arabic- and Turkish-speaking staff. Make sure everyone who issues or checks invoices understands the process, including what to do when a buyer’s e-Fatura status is unclear.
Common mistakes to avoid
- Assuming you’re too small. Sector thresholds and the end of paper invoicing reach businesses that never thought about e-invoicing before.
- Manual copy-paste between systems. Typing sales data into a portal by hand is slow and error-prone, and it becomes unmanageable as volume grows.
- Treating the online store separately. E-commerce orders are invoices too. A store that is not connected to your invoicing creates gaps.
- Waiting for the switch-over date. Choosing an integrator, connecting systems and testing take time. Start well before your deadline.
How Cortex can help
Cortex Software has offices in Antakya, Istanbul and Mersin, and we work with both Turkish and Arab-owned companies across the country. We build ERP systems and e-commerce platforms that connect to your e-invoicing provider, so invoices are created automatically from each sale. Learn more about our work on the Türkiye page.
Rules and thresholds change, and some details above are based on reported information. Always confirm with GİB and your mali müşavir. Last reviewed: October 2026.
