What Is the 2026 Invoice Threshold in Türkiye?

The invoice threshold in Türkiye for 2026 is 12,000 TL; in 2025 it was 9,900 TL. For processed precious metals and stones, the threshold is 36,000 TL. This threshold applies only to sales to end consumers; for sales to merchants, self-employed professionals, farmers and exempt tradespeople, an invoice is issued regardless of the amount. For consumer sales below the threshold, you must still issue an invoice if the buyer asks for one. However, if you sell online, this threshold does not really apply to you in practice, because e-archive invoice (e-Arşiv) and marketplace rules require an invoice for every order.

2026 invoice threshold under Article 232 of the Tax Procedure Law (VUK)

Article 232 of the Tax Procedure Law sets two separate rules depending on the buyer:

• For merchants, self-employed professionals, farmers and exempt tradespeople, an invoice is issued for goods sold and services provided regardless of the amount; there is no amount threshold for these sales.
• For all other buyers, that is, for sales to end consumers, an invoice becomes mandatory once the amount exceeds the threshold. This threshold is updated every year based on the revaluation rate.

The 2026 amounts were set by VUK General Communiqué No. 588, based on the 2025 revaluation rate of 25.49%.

For retail sales to end consumers that fall below the threshold, you may issue a cash register receipt or a retail sales receipt instead of an invoice. But if the buyer asks for an invoice, you must issue one regardless of the amount.

Why doesn't this threshold matter for online sales?

The threshold in Article 232 of the VUK determines whether an invoice must be issued, not whether it is paper or electronic. Marketplace sellers, however, are bound by other rules:

• e-Arşiv rule: From January 1, 2026, taxpayers other than those under the simplified method and the business-account method issue all their invoices as e-Arşiv invoices, regardless of the amount. For simplified-method and business-account taxpayers, invoices exceeding 3,000 TL including taxes must be e-Arşiv invoices this year. You can find the details in our article on mandatory e-archive invoicing.
• e-invoice (e-Fatura) taxpayers cannot issue paper invoices for any amount.
• Marketplace rules: On n11, you cannot provide a cash register receipt; Trendyol and Hepsiburada also expect an invoice to be uploaded for each order.

For example, you issue an invoice even for a 2,000 TL Trendyol order. The 12,000 TL threshold is mainly relevant for sales to end consumers in physical stores; for sales to businesses, there is no amount threshold.

If you don't issue an invoice for a sale above the threshold

If you fail to issue an invoice for a sale that requires one, a special irregularity penalty applies under VUK 353/1: 10% of the document amount, with a minimum of 17,000 TL for the first finding in 2026. A buyer who does not take the document may also be penalized. For calculation examples, see our article on the special irregularity penalty for invoices.

When the invoice must be issued is a separate rule: no later than 7 days after delivery. See how many days you have to issue an invoice.