What Is the “e-Arşiv İzni Kapsamında” Note, and Is It Mandatory?

The "e-Arşiv izni kapsamında" (under e-Archive permit) note is a statement that appears on the image or paper printout of an e-archive invoice (e-Arşiv). It shows that the document is not a pre-printed paper invoice but an e-Arşiv invoice created electronically. In practice, it usually appears as "e-Arşiv izni kapsamında elektronik ortamda iletilmiştir" (transmitted electronically under e-Archive permit).

What does the note mean?

The word "permit" in the note is a holdover from the early days of the e-Arşiv system, when it was used on an application basis. Today, e-Arşiv is mandatory for most taxpayers in Türkiye. From January 1, 2026, all taxpayers other than those under the simplified method and business-account method issue all their invoices as e-Arşiv, regardless of amount. Even so, the note keeps its place in invoice templates.

Its function is simple: it says that the original form of the invoice is the electronic record and that the PDF or paper in your hands is only its image. This note matters to two parties:

• The customer: Understands that the printout found in the shipping box is not a "paper invoice."
• The tax inspector: Sees that the document corresponds to an e-Arşiv record reported to the Turkish Revenue Administration (GİB).

Is the e-Arşiv izni kapsamında note mandatory on paper printouts?

Invoice templates from the GİB portal and private integrators usually add this note to the image automatically. Problems mostly arise when sellers modify the template themselves or redesign it in another program.

The exact wording of the note and when it must appear depend on Tax Procedure Law (VUK) General Communiqué No. 509 and the display rules in GİB's e-Arşiv guides. For the exact wording, check the current communiqué text and your integrator's template. In practice, the safest approach is this: make sure the note appears on every e-Arşiv invoice that is transmitted electronically and printed out.

For online sales, this note alone is not enough on the printout. The invoice must also include the following information:

• the website where the sale was made,
• the payment method and payment date,
• the name/trade name of the carrier and its tax ID number (VKN)/Turkish ID number (TCKN),
• the return section.

You can find the details in our article on information required on e-Arşiv invoices for online sales. The return section has a further significance: when the consumer returns the goods, they fill in and sign this section, and the document replaces the expense voucher (gider pusulası) the seller would otherwise issue.

Example: Say you have an order of, for example, 450 TL on Trendyol. You sent the e-Arşiv invoice link to the system, and the customer wants to see a printout in the box. The printout you put in the package must include the note, the online sales fields and the return section together. We explained how to handle a customer's request for paper in our article what to do if a customer asks for a paper invoice.

What happens if the note is missing?

Whether a document counts as an e-Arşiv invoice rests mainly on two things: that it was created electronically and that it was reported to GİB in the e-Arşiv report. The report is sent no later than the end of the day following the day the invoice was issued. It is hard to rely on any clear guidance about a specific penalty tied solely to the note missing from the template. Fix the template right away and confirm the status of past invoices with your certified public accountant (mali müşavir).

The real, concrete risk is the opposite situation: issuing a pre-printed paper invoice when you are required to use e-documents. In that case, the document is deemed never to have been issued, and a separate VUK 353 penalty applies for each paper document. In 2026, this penalty is calculated as 10% of the document amount, with a minimum of 17,000 TL on first detection.

Writing "e-Arşiv izni kapsamında" on a paper invoice book does not make the document an e-Arşiv invoice either. The note only has meaning on the image of the electronic record.

How it differs from e-Fatura

This note is specific to e-Arşiv invoices. Which document is issued depends on the seller's situation:

• If the seller is an e-invoice (e-Fatura) taxpayer: It issues an e-Fatura when the buyer is a registered e-Fatura user, and an e-Arşiv invoice otherwise.
• If the seller uses only e-Arşiv: It issues an e-Arşiv invoice even if the buyer is a registered e-Fatura user. This invoice is valid.

e-Fatura reaches the buyer's system through GİB, so there is usually no paper handover stage that would require a note saying "this printout is the image of an electronic document." For a broader comparison, see our article on the difference between e-Fatura and e-Arşiv.

Check your template

If you have switched integrators, added a logo to your invoice or upload PDFs to a marketplace (for example, uploading a PDF to an order on Hepsiburada), review your template once:

Sık (common) template and data errors beyond these are collected in our guide to preventing e-Arşiv invoice errors.