Guide to e-Invoice Scenarios and Invoice Types

e-Invoice (e-Fatura) scenarios determine which workflow an invoice follows in the Turkish Revenue Administration (GİB) system: whether the buyer can respond to the invoice through the system, or whether the invoice enters a special process such as customs, public sector or investment incentive. The invoice type, on the other hand, describes the content of the invoice: sale, return, exemption, VAT withholding (tevkifat) and so on. Both are selected together on every invoice; for example, the TICARIFATURA (Commercial invoice) scenario with the SATIS type. In this guide, you will find the full list of scenarios and types, the difference between TEMEL (Basic) and TİCARİ (Commercial), and what a marketplace seller should choose in which situation.

The difference between a scenario and an invoice type

You can think of the scenario as the invoice's "route" and the type as its "cargo." The scenario determines to whom and under which rules the invoice is delivered; the type determines the tax treatment on the invoice. An invoice of the same SATIS type can be sent with either the TEMELFATURA scenario or the TICARIFATURA scenario.

Let's take an example: You have three orders on the same day. The first is from Hepsiburada to an individual customer; for this order, an e-archive invoice (e-Arşiv), the EARSIVFATURA profile and the SATIS type are used. The second is a corporate order placed on Trendyol by a limited company (Ltd. Şti.) that is an e-invoice user; here you choose an e-invoice, the TEMELFATURA or TICARIFATURA scenario and, again, the SATIS type. The third is a sale of goods to a buyer abroad; this time the type is ISTISNA and code 301 is entered on the line. Even if the product is the same, three different combinations arise depending on the buyer and the transaction.

The match between the two is checked in GİB validations. For example, an invoice containing an exemption code must be of the ISTISNA type; exemptions with codes 308 and 339, meanwhile, have been accepted only in the YATIRIMTESVIK scenario since September 14, 2026. We explain the mapping between codes and types in table form in our e-invoice exemption codes guide.

First, decide which document you will issue: if the buyer appears as an e-invoice user on GİB's registered user list, you issue an e-invoice; if not (including final consumers), you issue an e-archive invoice. The scenario of an e-archive invoice is EARSIVFATURA.

e-Invoice scenarios: the difference between TEMELFATURA and TICARIFATURA

These are the two scenarios marketplace sellers use most with corporate buyers. The key difference is whether the buyer can respond to the invoice from within the system.

In TICARIFATURA, if the buyer does not respond within 8 days, acceptance or rejection can no longer be made through the system after that period. In TEMELFATURA, on the other hand, the process is complete once the invoice reaches the buyer; if there is a dispute, an objection is made through external channels within 8 days from the date the document was delivered and is reported to GİB. Details of the cancellation and objection steps are in our e-invoice cancellation and returns article.

Which one should you choose?

TICARIFATURA is the right fit if your buyer wants an acceptance/rejection flow through the system or if you want the confirmation of amount and quantity on record. If the buyer has made no special request and the sale closes quickly, TEMELFATURA is more practical. Some corporate customers require a specific scenario from their suppliers; asking on the first order saves you the hassle of cancellations later.

Other e-invoice scenarios

Each special scenario may require additional fields such as the buyer or a document number. If you are going to use one of these scenarios for the first time, check your integrator's relevant screen and GİB's current technical guide.

e-Invoice types table

UBL-TR currently has 20 invoice types:

A withholding code can appear only in the TEVKIFAT, TEVKIFATIADE, YTBTEVKIFAT, YTBTEVKIFATIADE, IADE, YTBIADE, SGK, SARJ and SARJANLIK types. For codes and rates, see our VAT withholding codes and rates list.

Which scenario and type should a marketplace seller choose?

In Trendyol order data, corporate orders come with the commercial=true field, and the billing address includes the company name, tax office and tax ID number. With this information, you look up the buyer on the GİB list and decide whether to issue an e-invoice or an e-archive invoice. For marketplace-specific invoice upload rules, see our marketplace invoicing guide article.

When an individual customer returns a product, they cannot issue an invoice; the seller issues an expense voucher (gider pusulası), or the return section on the e-archive invoice takes the place of this document. Details are in our expense voucher for consumer returns article.

e-Invoice for a corporate marketplace order: step by step

1. Check whether the order is corporate: On Trendyol, the commercial=true field and the tax ID number in the billing address show this.
2. Look up the buyer: Search for the tax ID number on GİB's registered user list.
3. Choose the document and scenario: If the buyer is on the list, an e-invoice with TEMELFATURA or TICARIFATURA; if not, an e-archive invoice.
4. Choose the invoice type: SATIS for a standard sale; the relevant type if there is an exemption, withholding or special tax base.
5. Watch the deadline: The invoice is issued no later than 7 days from the delivery date of the goods. For details, see our how many days you have to issue an invoice article.
6. Send the invoice to the marketplace: Upload the invoice link or file to the relevant order.
7. Track the response on commercial invoices: If you chose TICARIFATURA, track the buyer's acceptance or rejection response for 8 days; if it is rejected, issue a corrected invoice again.

How do scenario and type work on an e-archive invoice?

There is no scenario choice on an e-archive invoice; all invoices are issued with the EARSIVFATURA profile. The invoice type, however, varies by transaction just as on an e-invoice: SATIS for a standard sale to an individual customer, ISTISNA for an exempt sale to a foreign customer, YTBISTISNA for an exempt sale under investment incentive; and if the buyer is a VAT taxpayer who is not an e-invoice user or a designated buyer and the transaction is subject to withholding, TEVKIFAT is selected.

For sales made over the internet, the e-archive invoice includes the website where the sale was made, the payment method and date, the name or business name of the carrier and its tax ID number (VKN)/Turkish ID number (TCKN), and a return section. The list of these fields is in our e-archive invoice details for online sales article. Information on issued e-archive invoices is reported to GİB by the end of the day following the invoice at the latest; the cancellation period, as with e-invoices, is 8 days from the date of delivery to the buyer.

Common mistakes in choosing the scenario and type

1. Issuing an e-archive invoice without looking up the buyer: If the buyer is an e-invoice user, you must issue an e-invoice, not an e-archive invoice.
2. Missing the 8 days on a commercial invoice: The buyer has 8 days to reject; after the period expires, rejection cannot be made through the system.
3. Expecting a return invoice for a rejected commercial invoice: No separate return invoice is needed for a commercial invoice rejected through the system; the seller issues a corrected invoice again.
4. Using an exemption code with the SATIS type: 2xx and 3xx codes work with the ISTISNA type; 351 is used for a zero-VAT line on a SATIS-type invoice.
5. Issuing a sale with withholding as the SATIS type: An invoice containing a withholding code must be of the TEVKIFAT type.

Scenario choice affects the contract with the corporate buyer, while type choice affects the tax outcome; for any unusual transaction, confirm with your certified public accountant (mali müşavir).