Preparing for Türkiye's 2027 e-invoice changes

What changes for e-Arşiv invoices in 2027?

The change comes from VUK General Communiqué No. 589, published in Türkiye’s Official Gazette on 31 December 2025 (issue 33124, 5th repeat). It amends section IV.2.4.3 of Communiqué No. 509, the main rulebook for Turkish e-documents. Its effect: for taxpayers whose commercial income is assessed under the simplified method (basit usul) and those keeping single-entry books (işletme hesabı), the rule that every invoice must be an e-Arşiv invoice was postponed by a year. It now starts on 1 January 2027.

According to the consolidated text published by the Revenue Administration (GİB), the rule works like this for taxpayers not enrolled in the e-Arşiv application:

Taxpayer group	Until 31 December 2026	From 1 January 2027
Simplified-method and single-entry taxpayers	Invoices above 3,000 TL including taxes must be e-Arşiv	All invoices must be e-Arşiv, whatever the amount
Other taxpayers (including balance-sheet companies)	All invoices e-Arşiv since 1 January 2026	No change

In both cases the exceptions in sections V.7 and VIII of the communiqué still apply. Invoices are issued through GİB’s e-document portal or through the systems of licensed private integrators (özel entegratör). If an invoice in scope is issued or accepted on paper instead, the communiqué says the penalty in Article 353 of the Tax Procedure Law applies separately to each paper invoice.

A note on numbering: some sources cite this change as Communiqué No. 588. A separate VUK communiqué No. 588 appeared in the same issue of the Gazette; the text that moves the e-Arşiv date is No. 589.

Foreign-owned subsidiaries in Türkiye usually keep balance-sheet books, in which case the all-invoices rule already applies to them; confirm this with your accountant. The 2027 date matters because of who you buy from and sell through: small suppliers, dealers and marketplace partners on the simplified method will switch to electronic invoices, which changes what lands in your accounts payable inbox.

Who must move to e-Fatura, and when?

e-Arşiv is the invoice issued to buyers who are not registered for e-Fatura. Taxpayers above certain revenue thresholds must also register for e-Fatura itself. The current text of Communiqué No. 509 sets these main thresholds:

• General threshold: 3 million TL in gross sales (or sales plus gross service revenue) for 2022 and later years.
• Online sellers: 500,000 TL for taxpayers selling goods or services on their own websites, through marketplaces or in any other electronic channel.
• Real estate and motor vehicles: 500,000 TL for those trading, renting or brokering them.

The switch date is the start of the seventh month of the year after the threshold is crossed. A business whose 2026 revenue crosses the line must complete its application and preparations and move to e-Fatura by 1 July 2027. The communiqué says those who must join e-Fatura also join e-Arşiv within the same period. From then on they issue e-Fatura to registered users and e-Arşiv to everyone else.

The amounts have not changed since 2022, but a new communiqué can change them. If you sell to Turkish consumers online, estimate your 2026 revenue with your accountant before the year closes, and put July 2027 in the plan now if you are close.

What should be automated before year end?

The rule says how an invoice must be issued. The data flow behind it is yours to build. For a small business on the simplified method, that may mean typing invoices into the portal one by one at the end of the day. For an online store taking dozens of orders a day, manual entry costs time and causes errors. The table covers the four most common flows.

Process	Done by hand	Automated	Watch for
Sale to invoice	Order details retyped into the portal or integrator screen	When an order completes, invoice data goes from the store or bookkeeping tool to the integrator	Tax ID or national ID, VAT rate and returns checked by rules
Delivery to customer	PDF downloaded and emailed	Link or PDF sent automatically once the invoice exists	Electronic delivery is mandatory for online sales
Reconciliation	Sales, payments and invoices compared at month end	Orders, payments and invoices matched daily, gaps listed	Report uninvoiced orders and duplicate invoices separately
Archive and ERP posting	Files scattered across folders	Invoice file and record written to the ERP or accounting tool, copy retained	Keep the electronic version with its seal or signature

At higher volumes, issuing through a private integrator rather than typing into the GİB portal makes it easier to build the flow programmatically. When choosing one, ask whether it offers an API to create invoices, check their status and send them to customers. The layer that ties orders, payments and invoices together is usually a workflow automation tool such as n8n or Make. If your bookkeeping or ERP software offers no way in from outside, RPA can bridge the gap, but it breaks when screens change and should not be treated as permanent.

For a group whose ERP sits outside Türkiye, the incoming side matters as much: our post on moving Turkish e-invoices into your ERP covers it in detail.

How are e-Arşiv invoices delivered and archived?

GİB defines the e-Arşiv invoice as one delivered on paper or electronically, as the buyer requests. The copy sent to the buyer is the original; the electronic copy the issuer keeps counts as the second copy.

Online sales have stricter rules. Under the communiqué, e-Arşiv users selling online must deliver the invoice electronically. It must carry the statement “Bu satış internet üzerinden yapılmıştır.” (this sale was made online) plus the website address, payment method, payment date, the carrier’s name and tax or ID number for goods, and the shipping date. Getting these fields from your store platform onto the invoice is the first thing to test.

On retention the communiqué is clear: issued e-documents are kept electronically, with their financial seal or e-signature, for the statutory period and produced on request. Printing them does not meet the obligation, and outsourcing storage does not move the responsibility away from the taxpayer. The communiqué also requires the archive to be kept within Türkiye; a secondary archive abroad is allowed, which matters for groups whose systems sit elsewhere. Know where your archive sits, who can access it and how fast you can find a given invoice.

Year-end checklist

1. Confirm your group. Simplified method, single-entry or balance-sheet: check with your accountant which date applies.
2. Estimate 2026 revenue. If you are near 3 million TL, or 500,000 TL for online sales, plan for e-Fatura from 1 July 2027.
3. Choose how you issue. GİB portal or private integrator; monthly invoice count and integration needs decide it.
4. List invoice sources. Own website, marketplaces, shops, phone orders: record how invoice data leaves each channel.
5. Map required fields. Make sure order data contains the extra fields online invoices need.
6. Set up delivery. Decide when and through which channel the invoice reaches the customer, and add a rule for orders without an email address.
7. Start daily reconciliation. List uninvoiced orders and duplicate invoices every day.
8. Organise the archive. Write down where electronic copies are kept, in which format and for how long.
9. Test in December. Run the new flow on a small share of real orders; do not try it for the first time on 1 January.

Where to start

1. Count the last three months of invoices by sales channel.
2. Pick the flow in the table with the most manual work; for most businesses that is sale to invoice.
3. Build it for one channel, watch it for two weeks, then roll it out to the others.
4. Run the reconciliation report from day one; it is the easiest way to catch errors early.

This preparation matters most to SMEs with small finance teams and to e-commerce and retail businesses selling across several channels to Turkish consumers.

Corrplus does not give tax advice; your Turkish accountant decides which rule applies to you. We are the technical team that builds that decision into your systems. In discovery we map your sales channels, how you issue invoices and how your accounting software accepts data, then build the flow in short cycles. See our pages on invoice processing automation, workflow automation, n8n and Make automation and, for legacy software, RPA consulting. To talk through your year-end timeline, book a first call on our contact page.