What Is the e-Arşiv İzni Kapsamında Statement, and Is It Mandatory?

The "e-Arşiv izni kapsamında" ("under the e-Arşiv permission") statement is a note that appears on the visual copy 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 the e-Arşiv permission").

What does the statement mean?

The word "permission" in the statement dates back to 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. Starting January 1, 2026, all taxpayers other than those under the simplified method and the business account basis issue all their invoices as e-Arşiv regardless of the amount. Even so, the statement keeps its place in invoice templates.

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

• Customer: Understands that the printout found in the shipping box is not a "paper invoice."
• 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 statement mandatory on paper printouts?

The invoice templates of the GİB portal and private integrators usually add this statement to the visual copy automatically. Problems typically arise when the seller modifies the template themselves or redesigns it in another program.

The exact wording of the statement and the cases in which it must appear depend on the display rules in Tax Procedure Law (VUK) General Communiqué No. 509 and 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 statement appears on every e-Arşiv invoice that is transmitted electronically and printed out.

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

• the web address where the sale was made,
• the payment method and payment date,
• the name/trade name and VKN/TCKN of the carrier delivering the shipment,
• a return section.

You can find the details in our article on the information required on e-Arşiv invoices for online sales. The return section is especially important: 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 also wants to see a printout in the box. The printout you put in the package should include the statement, the online sales fields and the return section together. We explain 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 statement is missing?

Whether a document counts as an e-Arşiv invoice rests mainly on two things: it was created electronically, and it was reported to GİB through the e-Arşiv report. The report must be sent by the end of the day following the day the invoice was issued at the latest. It is hard to rely on a clear statement regarding a specific penalty tied solely to the statement missing from the template. Fix the template right away and confirm the situation for older invoices with your certified public accountant (mali müşavir).

The real, concrete risk is the opposite case: issuing a pre-printed paper invoice while you are required to use e-documents. In that case, the document is deemed never to have been issued, and a separate VUK Article 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 the first detection.

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

Difference from e-Fatura

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

• If the seller is an e-invoice (e-Fatura) taxpayer: 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: 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 via GİB, so there is usually no paper delivery stage that would need a note saying "this printout is the visual copy 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 görülen hatalar (common mistakes): we have collected other frequent template and data errors in our guide to preventing e-Arşiv invoice errors.