Why Are Exemption Codes 308 and 339 Rejected?

Exemption code 308 (13/d Delivery of Incentivized Investment Goods) and code 339 (Deliveries and Services Related to Construction Works Covered by Investment Incentive Certificates for the Manufacturing Industry and Tourism) have been accepted only in the Investment Incentive scenario since September 14, 2026. After this date, if you use either of these two codes on an e-invoice (e-Fatura) issued with the ISTISNA type in the TEMELFATURA or TICARIFATURA scenario, the invoice will not pass the Turkish Revenue Administration (GİB) checks.

What changed?

The change came with version 1.43 of the UBL-TR Code Lists. The version was published on July 27, 2026 and took effect on September 14, 2026. The same update added partial exemption code 233 and allowed the IADE type in the KAMU scenario.

Under the previous practice, 308 and 339 could be used on an ISTISNA-type Basic or Commercial invoice, just like other full exemption codes. In the new version, these codes are restricted so that they are processed in a separate scenario together with the investment incentive certificate details. This is why you get a rejection error if your integrator has not updated its code list or if you keep using your old invoice template.

In which scenario are exemption code 308 and 339 used?

The expenditure type comes from the information on the buyer's investment incentive certificate. Instead of guessing the code, ask the buyer for this information in writing.

Steps to correct a rejected invoice

1. Get the investment incentive certificate details and the expenditure type of the relevant line item from the buyer.
2. On the integrator screen, select YATIRIMTESVIK as the scenario; if the buyer is not an e-invoice user, use the YTBISTISNA type on the e-archive invoice.
3. Select code 308 or 339 based on the expenditure type and fill in the mandatory fields related to the incentive certificate.
4. Since the rejected document never reached the buyer, issue a new invoice; check the invoice number and series tracking with your integrator.
5. Confirm that the code list in the software you use has been updated to version 1.43.

Does this affect marketplace sellers?

Codes 308 and 339 are not used in marketplace sales to consumers. These codes come into play when you sell machinery, equipment or construction work to a business that holds an investment incentive certificate; for example, at a business that sells industrial equipment to corporate customers outside the marketplace. For this kind of sale, confirm the conditions of the exemption and the scope stated on the certificate with your certified public accountant (mali müşavir).

The up-to-date list of all full and partial exemption codes is in the e-invoice exemption codes guide, and a comparison of the scenarios is in the e-invoice scenarios and invoice types article.