How Many Years Must You Keep an e-Invoice? Retention Obligation
Last checked against regulations: October 3, 2026
Short answer
Under the Tax Procedure Law (VUK), 5 years (starting from the calendar year following the year the invoice belongs to); under the Turkish Commercial Code (TTK), 10 years (from the end of the calendar year in which it was created). What you must keep is not a PDF or printout but the original XML bearing the financial seal.
Contents
The answer to how many years an e-invoice (e-Fatura) must be kept in Türkiye depends on two laws: 5 years under Article 253 of the Tax Procedure Law (VUK), and 10 years under Article 82 of the Turkish Commercial Code (TTK). The VUK period runs from the beginning of the calendar year following the year the invoice belongs to, while the TTK period runs from the end of the calendar year in which the document was created. What must be kept is not the invoice's PDF or paper printout but the original XML bearing the financial seal (mali mühür) or electronic signature.
How many years must an e-invoice be kept? VUK and TTK periods
| Law | Period | When does it start? | Why does it matter? |
|---|---|---|---|
| VUK (Article 253) | 5 years | From the beginning of the calendar year following the year the document belongs to | Presentation during a tax audit |
| TTK (Article 82) | 10 years | From the end of the calendar year in which the document was created | Evidence in a commercial dispute |
For example, an e-invoice you issue in 2026 is kept for 5 years from the beginning of 2027 for VUK purposes, that is, until the end of 2031. For TTK purposes, the period starts at the end of 2026 and lasts until the end of 2036. There is no separate period for electronic documents; the periods for paper documents apply unchanged.
For businesses considered merchants (companies and sole proprietorships that qualify as merchants), the safe approach in practice is to go by the longer 10-year period. Documents supporting records that affect multiple years, such as prior-year losses, depreciation or carried-forward VAT (KDV), may need to be kept longer; confirm this with your certified public accountant (mali müşavir).
Why must the original XML be kept?
An e-invoice is an XML file in UBL-TR format; the financial seal or electronic signature sits on this file. A PDF or paper printout is only a visual representation and does not replace the original document. Therefore:
- Keep both the e-invoices you issue and those you receive as XML, together with their signatures, in electronic form, and keep them ready to present when requested.
- With an e-archive invoice (e-Arşiv), the buyer keeps the document in the form it was received: on paper if a printout was given, electronically if it was delivered electronically.
- The PDF or link you upload to a marketplace does not count as retention. For example, Trendyol requires the invoice link sent to it to remain accessible for 8 years; this is the marketplace's own rule and does not fulfill your legal retention obligation.
Retention differences between the portal and an integrator
| Topic | Turkish Revenue Administration (GİB) portal | Private integrator |
|---|---|---|
| Access to documents | Viewed on the portal screen | From the integrator's archive screen |
| Retention service | Conditions depend on the portal's terms of use | Most integrators offer a retention service under contract |
| What you need to do | Download the XMLs at regular intervals and back them up in your own environment | Check the retention period in the contract; when switching providers, export the XMLs for past periods in bulk |
Whichever route you use, the legal duty to retain and present documents rests with the taxpayer. Even if you use a service, make sure you can still access your documents ten years later. For the difference between invoice types, see our article on the difference between e-invoice and e-archive, and for the general flow of marketplace invoices, see our marketplace invoice guide.
Frequently asked questions
How many years must an e-archive invoice be kept?
The same periods apply to e-archive invoices: 5 years under VUK and 10 years under TTK. The issuing seller keeps the document electronically.
Is keeping the PDF of an e-invoice enough?
No. The original document is the XML file bearing the financial seal or electronic signature; the PDF is only a visual copy.
Resources
#e-invoice#retention period#VUK 253#TTK 82#XML
Kafatura Editorial Team
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This article is translated from the Turkish original; regulatory references apply to Türkiye. Read the Turkish original →
