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Step-by-step, in-depth guides to Turkish e-invoicing, e-archive invoices, marketplaces and e-commerce tax.
e-Invoice (e-Fatura) taxpayers with gross sales revenue of 10,000,000 TL or more switch to the e-dispatch note (e-İrsaliye) from July 1 of the following year; certain sectors are covered regardless of revenue. An e-dispatch note is issued before the goods are shipped.
All full (3xx) and partial (2xx) VAT exemption codes under UBL-TR Code Lists 1.43, the invoice types each code is valid for, and the September 14, 2026 changes on one page.
In 2026, the e-invoice (e-Fatura) transition thresholds remain unchanged: 3,000,000 TL in general, and 500,000 TL for online sales, real estate and motor vehicle businesses. A taxpayer who reaches the threshold uses e-invoices from July 1 of the following year.
If you make products by hand at home and sell them only online, you can use the Income Tax Law (GVK) Article 9/1-10 tradesman exemption in 2026 for revenue up to 1,900,000 TL; if you also sell through offline channels, Article 9/1-6 and its 396,360 TL limit apply.
Rates for partial withholding codes 601–627 and 650, full withholding codes 801–825, the invoice types that can carry withholding, and a worked calculation example.
e-Invoices and e-archive invoices can be canceled or objected to within 8 days from the date they are delivered to the buyer. After that, a return is documented with an IADE-type e-invoice if the buyer is a taxpayer, or with an expense voucher if the buyer is a consumer.
The difference between TEMELFATURA and TICARIFATURA, the other e-invoice scenarios, what each of the 20 invoice types is used for, and which scenario and type a marketplace seller should choose in each situation.
