e-Archive Invoice Requirement 2026: Has the Amount Threshold Been Removed?

The short answer is yes: from January 1, 2026, the amount threshold for Türkiye's e-archive invoice (e-Arşiv) requirement has largely been removed. Taxpayers other than those on the simplified method (basit usul) and the operating account basis (işletme hesabı) now issue all their invoices as e-archive invoices regardless of amount, even if they had not switched to e-Arşiv before, and they can no longer issue paper invoices. For simplified-method and operating-account taxpayers, a 3,000 TL threshold (taxes included) continues throughout 2026; this exemption also ends on January 1, 2027.

Below, we explain which group is subject to which rule, how the 3,000 TL exemption works, where e-invoice (e-Fatura) taxpayers stand, the special rules for online sales, and e-archive reporting.

Who does the e-archive invoice requirement cover in 2026?

The 2026 rules are based on Tax Procedure Law (VUK) General Communiqué No. 509 and Communiqué No. 589, which amends it. You need to separate taxpayers by their bookkeeping method and their e-invoice status.

The key point in the table: a sole proprietorship keeping books on the operating account basis that has exceeded the 500,000 TL threshold through its online sales is now an e-invoice taxpayer and cannot benefit from the 3,000 TL exemption. For the e-invoice threshold and transition date, see our article on the e-invoice requirement.

The situation is different for those selling online from home under the tradesman exemption (esnaf muafiyeti) in Income Tax Law (GVK) Article 9/1-10; this topic is covered in our article on selling online from home and the tradesman exemption.

The 3,000 TL exemption for the simplified method and operating account basis

Communiqué No. 589 postponed by 1 year the requirement for simplified-method and operating-account taxpayers to use e-Arşiv for every amount. As a result, throughout 2026 these two groups only have to issue invoices exceeding 3,000 TL (taxes included) as e-archive invoices. Invoices not exceeding 3,000 TL can be issued on paper.

The threshold is based on the tax-inclusive amount. For example, a seller keeping books on the operating account basis can issue a paper invoice in 2026 for a sale of 2,450 TL including VAT (KDV). Also as an example, a sale of 3,480 TL including VAT by the same seller requires an e-archive invoice because it exceeds 3,000 TL.

In practice, most marketplace sellers don't use this exemption. Marketplaces expect an invoice to be uploaded to each order; on n11, cash register receipts cannot be given and the invoice is issued before the package is handed over to the carrier. Issuing some invoices on paper and others as e-archive invoices in the same store also makes tracking harder. Since the amount threshold will be removed for these groups too from January 1, 2027, switching to e-Arşiv now is usually the more orderly route.

Example scenarios for marketplace sellers

The same rule leads to different outcomes depending on the seller's bookkeeping method and revenue. The amounts in the scenarios below are chosen as examples.

Scenario 1 — operating account basis, not an e-invoice taxpayer: For example, a seller who sells on Trendyol as a sole proprietorship and had 300,000 TL in revenue in 2025 is not an e-invoice taxpayer because they remain below the 500,000 TL threshold. In 2026, they issue invoices exceeding 3,000 TL (taxes included) as e-archive invoices; for those below it, paper invoices are legally possible, but because of the marketplace workflow it's more practical to invoice all orders via e-Arşiv. From January 1, 2027, all their invoices are e-archive.

Scenario 2 — limited company: A limited company (Ltd. Şti.) keeping books on the balance sheet basis issues all its invoices in 2026 as e-archive invoices regardless of amount, even if it isn't an e-invoice taxpayer. It cannot issue a paper invoice even for a 150 TL accessory order.

Scenario 3 — sole proprietorship that has reached the threshold: For example, an operating-account taxpayer who earned 700,000 TL in revenue from marketplaces in 2025 exceeds the 500,000 TL threshold and therefore uses e-Fatura and e-Arşiv from July 1, 2026. After that date, they cannot benefit from the 3,000 TL exemption.

Scenario 4 — corporate order: When a seller who is an e-invoice taxpayer receives an order from a company, the buyer's tax ID number is queried. If the buyer is an e-Fatura user, an e-invoice is issued; otherwise, an e-archive invoice is issued.

e-Archive for e-invoice taxpayers

e-Invoice taxpayers are also included in the e-Arşiv system; there is no separate amount threshold. The buyer determines the document type:

• If the buyer is on the registered user list of the Turkish Revenue Administration (GİB), an e-invoice is issued.
• If the buyer is not on the list (an end consumer, or a company or individual that doesn't use e-Fatura), an e-archive invoice is issued.
• Paper invoices are never issued.

For marketplace orders, this distinction should be made automatically. On Trendyol, corporate orders arrive with commercial=true in the order data, and the billing address includes the company name, tax office and tax ID number. For these orders, you need to query the tax ID number and issue an e-invoice if the buyer is an e-Fatura user, or an e-archive invoice if not.

e-Archive in online sales: electronic delivery

In online sales, the e-archive invoice is delivered to the buyer electronically. On marketplaces, this delivery is done by uploading the invoice link or PDF file to the order; on Trendyol, the link you send must remain accessible for 8 years.

An e-archive invoice for an online sale also includes the following information:

• The web address where the sale was made
• Payment method and payment date
• The name/company name and tax ID number (VKN)/Turkish ID number (TCKN) of the carrier transporting the shipment
• A return section for the consumer to use for returns

We explain how to fill in these fields, with examples, in our article on e-archive invoice details for online sales.

e-Archive reporting: when does invoice data go to GİB?

e-Archive invoice data (the e-archive report) is sent to GİB daily. The deadline is the end of the day following the day the invoice was issued. For example, data for invoices issued on Monday must be sent before the end of Tuesday at the latest.

If you use a private integrator (özel entegratör), the report is usually sent automatically; still, checking the submission status in your integrator panel from time to time helps you catch unsent reports in time. Canceled e-archive invoices are also reported to GİB through this reporting flow; you can find the time allowed for cancellation in our article on the e-archive invoice cancellation period.

Historical e-archive thresholds

The amount threshold was gradually lowered over the years and was largely removed in 2026. The table below shows the previous thresholds alongside the current situation.

How do you switch to e-Arşiv?

e-Archive invoices can be issued through GİB's free portal or via a private integrator. The portal is enough for sellers who issue a few invoices a month; however, invoices are entered manually and there's no automatic link to marketplace orders. Sellers who receive orders regularly every day usually prefer a private integrator; on this route, creating invoices from orders, delivering them to customers and reporting to GİB run in a single flow.

Briefly, the steps to switch are as follows:

1. Decide whether you'll use the portal or an integrator.
2. Obtain an electronic signature (sole proprietorships) or a financial seal (mali mühür) (companies).
3. Apply to the portal or the integrator.
4. Add the fields specific to online sales (web address, payment information, carrier, return section) to your invoice template.
5. Test that the invoice link or file is sent automatically to the marketplace panels.

What happens if you issue a paper invoice?

If you issue a paper invoice while the e-Arşiv requirement applies to you, the document is deemed never to have been issued, and a separate VUK Article 353 penalty is applied for each paper document. In 2026, this penalty is 10% of the document amount for each document and cannot be less than 17,000 TL for the first detection. For the amount table and calculation examples, see our article on the special irregularity penalty for invoices.

Summary: what should you do in 2026?

1. Clarify your bookkeeping method and your e-invoice status.
2. If you're not on the simplified method or operating account basis, issue all your invoices as e-archive invoices (or as e-invoices, depending on the buyer).
3. If you're on the simplified method or operating account basis, issue invoices exceeding 3,000 TL (taxes included) as e-archive invoices and start preparing for January 1, 2027.
4. Check the mandatory fields and electronic delivery on your online sales invoices.
5. Make sure your e-archive reports are sent by the end of the following day.