January 1, 2027: e-Archive Amount Threshold Ends for Simplified-Method and Business-Account Taxpayers

From January 1, 2027, the amount threshold for e-archive invoices (e-Arşiv) ends for taxpayers in Türkiye who keep books under the simplified method (basit usul) or on a business-account basis (işletme hesabı), and all invoices will be issued as e-archive invoices regardless of amount. In short, the e-archive amount threshold also comes to an end for these groups at the start of 2027. Throughout 2026, these taxpayers issue invoices exceeding 3,000 TL including taxes as e-archive invoices and can issue those that don't exceed it on paper. The timeline was set by Tax Procedure Law (VUK) General Communiqué No. 589, published in the Official Gazette dated December 31, 2025.

Why is the e-archive amount threshold ending in 2027?

Communiqué No. 589 did not change the e-invoice (e-Fatura) transition thresholds; it only postponed by one year the requirement for simplified-method and business-account taxpayers to issue e-archive invoices for every amount. For other taxpayers, the amount threshold ended on January 1, 2026. The claim in some articles that "the e-invoice threshold dropped to 2 million TL with 589" is incorrect.

Don't confuse the e-archive amount threshold with the invoicing threshold in Article 232 of VUK. This second threshold, 12,000 TL in 2026, is the amount at which an invoice becomes mandatory for sales to final consumers; the e-archive threshold, by contrast, determines the format in which the invoice is issued. We explain the difference in our article on the invoicing threshold.

What happens if you keep issuing paper invoices?

If a paper invoice is issued while the e-document (e-Belge) requirement applies, the document is deemed never to have been issued, and a separate special irregularity penalty applies to each paper document. The penalty is 10% of the document amount; for 2026, the minimum amount at first detection is 17,000 TL. From 2027, you should stop using your paper invoice books.

The e-invoice and e-ledger side in 2027

• e-Invoice: Taxpayers selling through their own website, marketplaces or other electronic channels whose total gross sales revenue for 2026 is 500,000 TL or more must switch to e-invoices from July 1, 2027. The general threshold is 3,000,000 TL and did not change in 2026.
• e-Ledger (e-Defter): Those required to switch to e-invoices during a year keep an e-ledger from the start of the following year; for those who switched to e-invoices on July 1, 2026, this rule points to the start of 2027. However, the e-ledger requirement applies to those keeping books on a balance-sheet basis; a sole proprietorship on a business-account basis switching to e-invoices does not, on its own, mean switching to the balance-sheet basis. Confirm your own situation with your certified public accountant (mali müşavir).

What should you do as a seller? January 1, 2027 preparation checklist

1. Check your taxpayer type (simplified method, business-account basis or balance-sheet basis) and whether you have switched to e-archive invoices.
2. Decide whether you will issue e-archive invoices through the Turkish Revenue Administration (GİB) portal or via a private integrator; don't leave the application and setup until the end of December.
3. Set up your invoice flow from marketplace orders. For online sales, the e-archive invoice must include the website address where the sale was made, the payment method, the payment date, the carrier's name and tax ID number (VKN)/Turkish ID number (TCKN), and a returns section.
4. Confirm that e-archive report data is sent to GİB no later than the end of the day following the invoice (or, if you use an integrator, that the integrator sends it).
5. Don't use any remaining paper invoice books after December 31, 2026.
6. Calculate your 2026 gross sales revenue: if you sell online and your total revenue (not just online sales) is 500,000 TL or more, you switch to e-invoices on July 1, 2027.
7. Clarify your e-ledger obligation with your certified public accountant.

The full list of who switched to e-archive invoices and when is in our article on the e-archive invoice requirement.