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Who must switch to e-Fatura, Basic vs. Commercial scenarios, accept/reject, cancellation and step-by-step e-invoicing guides for marketplace sellers in Türkiye.
No. Taxpayers who use e-invoices are also covered by the e-archive system. If the buyer is an e-invoice user, you issue an e-invoice; otherwise (including end consumers), you issue an e-archive invoice. If a paper invoice is issued, the document is treated as never issued, and a separate penalty applies to each document.
e-Invoice (e-Fatura)Glossary
A proforma invoice is a quote-type document that tells the buyer the price, quantity and terms of sale before the sale takes place. It is not considered a fiscal document, does not give rise to VAT and does not replace an official invoice; once the sale happens, a separate invoice is issued.
The choice depends on the seller and the buyer. A seller that is an e-invoice taxpayer issues an e-invoice if the buyer is on the Turkish Revenue Administration's registered user list, and an e-archive invoice if not. A seller that is not an e-invoice taxpayer issues an e-archive invoice to every buyer. Both are invoices; what differs is delivery, scenario and reporting to the tax authority.
Under the Tax Procedure Law (VUK), 5 years (starting from the calendar year following the year the invoice belongs to); under the Turkish Commercial Code (TTK), 10 years (from the end of the calendar year in which it was created). What you must keep is not a PDF or printout but the original XML bearing the financial seal.
Automatic e-invoicing is a workflow that transfers the buyer, address, product, VAT, discount and shipping details from a marketplace order directly into the invoice, issues an e-invoice or an e-archive invoice depending on the seller's and buyer's status, and sends the invoice to the marketplace.
You query GİB's e-Fatura registered user list with the buyer's VKN or, if the buyer is a sole proprietorship, their TCKN. If you are an e-Fatura taxpayer as the seller, you issue an e-Fatura when the buyer is on the list and an e-Arşiv invoice when they are not; if you are not an e-Fatura taxpayer, you issue an e-Arşiv invoice to every buyer.
Under UBL-TR 1.43, since September 14, 2026, codes 308 and 339 can only be used in the Investment Incentive (YATIRIMTESVIK) scenario. On an ISTISNA invoice in the TEMEL or TİCARİ scenario, these codes are rejected; on an e-archive invoice (e-Arşiv), you select the YTBISTISNA type.
Exemption code 351 means "VAT - Other Non-Exempt" and is not a real exemption. It is used with the SATIS type when a transaction is not exempt but still needs a zero-VAT invoice. For genuine exemptions such as exports, you choose a 3xx/2xx code and the ISTISNA type instead.
Special tax base codes (801–812) mark transactions where VAT (KDV) is calculated on a special tax base set by law instead of the full sale price, such as gold and silver jewelry, tobacco products and used vehicles. They are valid only with the OZELMATRAH, IADE and SGK invoice types.
In Türkiye, an invoice must be issued no later than 7 days from the date the goods are delivered or the service is performed (Tax Procedure Law (VUK) 231/5). An invoice not issued within this period is deemed never to have been issued and may be subject to a special irregularity penalty.
All full (3xx) and partial (2xx) VAT exemption codes under UBL-TR Code Lists 1.43, the invoice types each code is valid for, and the September 14, 2026 changes on one page.
In e-invoices, C62 is used for pieces. NIU means "number of international units" and does not mean pieces. Kilogram is written as KGM, liter as LTR, meter as MTR, set as SET, pair as PR, box as BX and pack as PA.
