e-Invoice (e-Fatura) Requirement 2026: Who Must Switch?

The e-invoice (e-Fatura) requirement continues in 2026 with the same thresholds in Türkiye: taxpayers with gross sales revenue of 3,000,000 TL or more, and taxpayers who sell through their own website or marketplaces such as Trendyol and Hepsiburada and whose revenue reaches 500,000 TL, must switch to e-invoices from July 1 of the year following the year in which they reach the threshold. Marketplaces themselves are covered regardless of revenue.

In this guide, we walk you through who must switch, how the transition date is calculated, the old thresholds, the link to the e-ledger, the transition steps and the consequences of not switching on time.

Who does the e-invoice requirement cover?

The requirement is set out in Tax Procedure Law (VUK) General Communiqué No. 509, issued under the Tax Procedure Law. The Communiqué defines three separate groups: those who switch under the general threshold, those who sell online, and those who are covered regardless of their revenue.

General threshold: 3,000,000 TL

Taxpayers whose gross sales revenue is 3,000,000 TL or more in the 2022 and subsequent accounting periods must use e-invoices from July 1 of the following year. This threshold did not change in 2026. Businesses that sell wholesale, supply dealers or have only a physical store fall into this group.

Online sellers: 500,000 TL

Taxpayers who sell through their own website, marketplaces or other electronic channels and whose gross sales revenue is 500,000 TL or more in 2022 and subsequent years switch to both e-invoices and e-archive invoices (e-Arşiv) from July 1 of the following year. Most sellers with stores on Trendyol, Hepsiburada, n11, Amazon.com.tr or Temu are assessed against this threshold.

The same 500,000 TL threshold also applies to those engaged in real estate trading and motor vehicle business. When you need to interpret which items make up your revenue, confirm with your certified public accountant (mali müşavir).

Regardless of revenue: intermediary service providers

Intermediary service providers (marketplaces) under Law No. 6563, real estate and vehicle listing sites, and online advertising intermediaries are subject to e-invoice and e-archive requirements regardless of their revenue. New entrants to this group must switch within 3 months of starting business. A seller who opens a store on a marketplace, however, is not an intermediary service provider; the 500,000 TL threshold above applies to the seller.

How is the transition date calculated?

The rule is simple: the revenue of the year in which you reach the threshold determines July 1 of the next year. So a taxpayer whose 2025 revenue reaches the threshold issues e-invoices from July 1, 2026, and a taxpayer whose 2026 revenue reaches the threshold does so from July 1, 2027.

For example, if you earned a total of 620,000 TL in gross sales revenue from your Trendyol and Hepsiburada stores in 2025, you reached the 500,000 TL threshold; you would have needed to use e-invoices and e-archive invoices from July 1, 2026. Applying the same calculation to 2026: if this year's revenue reaches the threshold, your transition date will be July 1, 2027.

Two mistakes are common as the transition date approaches: calculating revenue a few days before the transition date instead of at year-end, and leaving the application to the last week. Checking your revenue as soon as the year closes and starting the application in the first half of the year gives you time to test the integration.

Old thresholds: how have they changed since 2018?

The thresholds have been lowered over time. Knowing the old thresholds helps when you check whether a transition obligation arose in past years. The table below shows the current threshold alongside the earlier ones.

What happens to e-archive and e-ledger when you switch to e-invoice?

e-archive: the paper invoice era ends

e-Invoice taxpayers are also included in the e-archive application. The document type depends on whom you invoice: if the buyer is an e-invoice user, you issue an e-invoice; if not (including end consumers), you issue an e-archive invoice. You cannot issue paper invoices.

Whether the buyer is an e-invoice user is checked against the registered user list of the Turkish Revenue Administration (GİB). When a corporate order arrives on a marketplace (on Trendyol, it is flagged as commercial=true in the order data, and the company name, tax office and tax number are provided), you must run this check first. For consumer orders, an e-archive invoice is almost always issued. For the amount rules on the e-archive side, see our article on the e-archive invoice requirement.

The e-ledger connection

The e-ledger (e-Defter) requirement applies to those who keep books on a balance-sheet basis: from January 1, 2025, all taxpayers keeping books on a balance-sheet basis are subject to the e-ledger. However, a sole proprietorship keeping books on a business account basis switching to e-invoices does not, by itself, mean switching to the balance-sheet basis; in other words, switching to e-invoices may not automatically create an e-ledger obligation. Clarify with your certified public accountant which books you will keep and what your e-ledger status is.

Steps to switch to e-invoice

Choose your integration method

You can use e-invoices in three ways. The choice depends on your monthly invoice count and how much you want to automate the processing of your marketplace orders.

For most marketplace sellers, the practical route is a private integrator, because entering invoices for dozens of orders a day into the portal one by one takes time and increases the risk of errors. Integration software pulls the order from the marketplace, creates the invoice and sends the link or PDF to be delivered to the customer to the marketplace.

Step-by-step transition

1. Check your revenue. Pull the previous year's gross sales revenue from your tax returns and bookkeeping records; determine which threshold applies to you.
2. Choose the method. Decide between the portal, a private integrator or direct integration.
3. Get an electronic signature or financial seal. Sole proprietorships usually use a qualified electronic certificate (e-signature), while companies use a financial seal (mali mühür). Some private integrators also manage this process.
4. Apply. For the portal, you apply through GİB; if you will use a private integrator, you apply through the integrator. Once the application is complete, you appear in GİB's registered user list.
5. Choose the scenario. Decide whether to issue TEMELFATURA (Basic) or TICARIFATURA (Commercial) to corporate buyers; the differences are covered in our article on e-invoice scenarios and invoice types.
6. Set up the marketplace integration. On Trendyol, the invoice is delivered as a link or file and one invoice is uploaded per package; on Hepsiburada, the invoice is uploaded within 7 days of the order date; on n11, the invoice is issued before the package is handed to the carrier. Details are in our marketplace invoicing guide.
7. Stop using paper invoices. From the transition date, do not use any paper invoice books you have left.

What happens if you don't switch on time?

If you issue a paper invoice instead of an e-invoice after the transition date, that document is deemed never to have been issued. In other words, even if you gave the customer a document, from the tax authority's perspective you made a sale without an invoice, and a separate penalty applies to each paper document.

The penalty is the special irregularity penalty under VUK Article 353/1: 10% of the document amount for each document. In 2026, this amount cannot be less than 17,000 TL for the first detection; the minimum rises as the number of detections increases and reaches 170,000 TL from the 6th detection onward. The total penalty imposed within a calendar year cannot exceed 17,000,000 TL. For all the amounts and calculation examples, see our article on the invoice special irregularity penalty.

For a marketplace seller, the risk is not just the penalty. Because you are not an e-invoice user, you cannot give your corporate customers a valid e-invoice, and you will struggle to keep up with the marketplace's invoice flow. If you have noticed a problem affecting past periods, decide on the course of action together with your certified public accountant.

Checklist

• Have you calculated the previous year's gross sales revenue?
• Did you use the 500,000 TL threshold if you sell online, and the 3,000,000 TL threshold in other cases?
• Is your transition date (July 1 of the following year) marked on your calendar?
• Is your e-signature or financial seal ready, and is your application complete?
• Has the invoice flow for marketplace orders been tested?
• Have your paper invoice books been taken out of use?
• Have you clarified your bookkeeping type and e-ledger status with your certified public accountant?