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Issuing e-Arşiv invoices to consumers, mandatory fields for online sales, cancellation and correction deadlines.
e-Archive Invoice (e-Arşiv)Q&A
Yes. A seller who is not an e-invoice taxpayer issues an e-archive invoice to every company, even if the company is a registered e-invoice user, and that invoice is valid. A seller who is an e-invoice taxpayer issues e-archive invoices only to unregistered companies and issues an e-invoice to registered ones.
From January 1, 2026, taxpayers other than those on the simplified method and the operating account basis issue all their invoices as e-archive invoices regardless of amount. Simplified-method and operating-account taxpayers have a 3,000 TL exemption (taxes included) in 2026; it is removed in 2027.
e-Archive Invoice (e-Arşiv)Q&A
In addition to standard invoice details, an e-archive invoice for online sales includes the website address, payment method, payment date, the carrier's name/trade name and tax ID (VKN) or Turkish ID number (TCKN), and a return section; the invoice is delivered to the buyer electronically.
e-Archive Invoice (e-Arşiv)Q&A
Because a consumer cannot issue a return invoice, the seller issues an expense voucher for the returned goods. No withholding tax is applied on this document, and a VAT adjustment can be made. A signed return section on the e-archive invoice replaces the expense voucher.
e-Archive Invoice (e-Arşiv)Q&A
The cancellation period for an e-archive invoice is 8 days from the date the invoice is delivered to the buyer. Once this period ends, the Turkish Revenue Administration system no longer allows cancellation; a consumer return is documented with an expense voucher or the return section on the invoice.
e-Invoices and e-archive invoices can be canceled or objected to within 8 days from the date they are delivered to the buyer. After that, a return is documented with an IADE-type e-invoice if the buyer is a taxpayer, or with an expense voucher if the buyer is a consumer.
