Can an e-Invoice Taxpayer Issue a Paper Invoice?
Last checked against regulations: October 3, 2026
Short answer
No. Taxpayers who use e-invoices are also covered by the e-archive system. If the buyer is an e-invoice user, you issue an e-invoice; otherwise (including end consumers), you issue an e-archive invoice. If a paper invoice is issued, the document is treated as never issued, and a separate penalty applies to each document.
Contents
No, an e-invoice (e-Fatura) taxpayer cannot issue a paper invoice. The answer to whether an e-invoice taxpayer can issue a paper invoice does not depend on the amount either: because e-invoice taxpayers are also included in the e-archive (e-Arşiv) system, they issue an e-invoice if the buyer is an e-invoice user and an e-archive invoice otherwise (including end consumers). If a paper invoice is issued while the e-document requirement applies, the document is treated as never issued, and a separate special irregularity penalty applies to each paper document.
Can an e-invoice taxpayer issue a paper invoice? The rule and its legal basis
The rule is based on Tax Procedure Law (VUK) General Communiqué No. 509. A seller that has switched to e-invoicing has only two options:
| Buyer | Document to issue |
|---|---|
| Registered e-invoice user (company or sole proprietorship) | e-invoice |
| Unregistered company or sole proprietorship | e-archive invoice |
| End consumer, marketplace customer | e-archive invoice |
You can check which group the buyer belongs to as explained in our e-invoice taxpayer lookup article. If the buyer asks for a paper document, you can give them a printout of the e-archive invoice; this printout is not a paper invoice but a rendering of the electronic document.
The option granted in 2026 to taxpayers under the simplified procedure (basit usul) and the business account method (işletme hesabı) to issue paper invoices not exceeding 3,000 TL including taxes does not apply to e-invoice taxpayers. A business that is an e-invoice taxpayer issues its invoices electronically, regardless of which basis it uses to keep its books. Confirm your own situation with your certified public accountant (mali müşavir).
What happens if you issue a paper invoice?
When an e-document requirement applies, a paper invoice is treated as never issued. This means the penalty for failing to issue an invoice (VUK 353/1) applies separately to each document: 10% of the document amount, with a minimum of 17,000 TL for the first detection in 2026. The minimum amount increases for subsequent detections. For calculation examples and all tiers, see our invoice special irregularity penalty article.
If you have issued an incorrect paper document, work with your certified public accountant to address issuing an electronic document in its place and how the deadlines will be assessed.
Can an e-invoice taxpayer receive a paper invoice?
As a buyer, it depends on the seller. From January 1, 2026, taxpayers other than those under the simplified procedure and the business account method issue all their invoices as e-archive invoices, regardless of amount. Taxpayers under the simplified procedure and the business account method, however, may issue paper invoices not exceeding 3,000 TL including taxes throughout 2026, so you may receive small-amount paper invoices from them. From January 1, 2027, the amount threshold is lifted for these groups as well; see our e-archive amount threshold lifted in 2027 article for details.
Frequently asked questions
Is the paper invoice penalty applied separately to each invoice?
Yes. Every paper invoice issued while an e-document requirement applies is treated as never issued, and a separate VUK 353 penalty applies to each document.
Does giving a printout of an e-archive invoice count as a paper invoice?
No. The printout is a rendering of the e-archive invoice issued electronically; the actual document is the electronic record.
Resources
#e-invoice#paper invoice#e-archive#special irregularity
Kafatura Editorial Team
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This article is translated from the Turkish original; regulatory references apply to Türkiye. Read the Turkish original →
