Can You Issue an e-Archive Invoice to a Company?

Yes, you can issue an e-archive invoice (e-Arşiv) to a company. When you do so depends first on your situation as the seller. If you are not an e-invoice (e-Fatura) taxpayer (you only use e-archive), you issue an e-archive invoice to every company; the invoice is valid even if the company is a registered e-invoice user. If you are an e-invoice taxpayer, you check the buying company in the registered user list of the Turkish Revenue Administration (GİB): if the company is registered, you issue an e-invoice; if not, you issue an e-archive invoice.

When do you issue an e-archive invoice to a company?

In short, the fact that the buyer is a company does not by itself require an e-invoice. An e-invoice is issued when both the seller and the buyer are registered in the system.

On an e-archive invoice issued to a company, the company's trade name, tax office and tax ID number are entered as the buyer. Under the Tax Procedure Law (VUK), the document is an invoice; whether the buying company can use it to record an expense and deduct VAT (KDV) depends on the general conditions, so confirm your specific case with your certified public accountant (mali müşavir).

Corporate order example on a marketplace

Say a company placed an order on Trendyol for products for its office. In Trendyol order data, such orders are flagged as corporate (the commercial field), and the billing address comes with the company name, tax office and tax number.

If you are a seller using only e-archive: You issue an e-archive invoice with the company's details, with no need for a check. Because it is an online sale, the invoice also includes the website address, payment method and date, carrier details and a returns section; see e-archive invoice details for online sales.

If you are a seller who is an e-invoice taxpayer:

1. Check the buyer in the registered user list using the tax number on the order; the steps are in our article on checking e-invoice taxpayer status.
2. If the company is not on the list, issue an e-archive invoice.
3. If the company is registered on the list, issue an e-invoice. In the TICARIFATURA scenario, the buyer has the right to accept or reject it through the system within 8 days.

In both cases, issue the invoice no later than 7 days after delivery and upload it to the order or send its link. If the customer places an individual order and later asks for an invoice in the company's name, update the buyer details if the invoice has not been issued yet; if it has, you must first cancel it and then reissue it in the correct buyer's name.

If you issued an e-archive invoice to a registered company while being an e-invoice taxpayer

This section applies only to sellers who are e-invoice taxpayers. If you are an e-invoice taxpayer, issuing an e-archive invoice to a registered company breaks the rules. Cancel the incorrect document within 8 days of the date it was sent to the buyer and reissue it as an e-invoice; once 8 days have passed, the GİB system does not allow a cancellation request. For the steps, see our article on the e-archive invoice cancellation period.

If you are not an e-invoice taxpayer, the e-archive invoice you issued to a registered company is correct; do not cancel it, since you could not issue an e-invoice in its place anyway. We summarized the difference between the two types in our article on the difference between e-invoice and e-archive.