UBL-TR 1.43 Is in Force: What Has Changed in e-Invoicing Since September 14?

Version 1.43 of the UBL-TR Code Lists, published by the Turkish Revenue Administration (GİB) on July 27, 2026, has been in force since September 14, 2026. UBL-TR 1.43 added a new partial exemption code, 233, restricted exemption codes 308 and 339 to the Investment Incentive scenario only, allowed the IADE (return) invoice type in the KAMU scenario, and introduced new mandatory fields for charging service invoices. Because an invoice that doesn't follow the rules fails GİB's validation rules (schematron) and is rejected, the change affects everyone who issues e-invoices (e-Fatura) and e-archive invoices (e-Arşiv), and above all businesses that don't keep their software up to date.

Basis and timeline of UBL-TR 1.43

This update is not a communiqué published in the Official Gazette; it is a version change GİB makes to its e-document technical documentation (the UBL-TR Code Lists and the related validation rules), and it is announced through GİB e-Belge announcements. If you issue your invoices through a private integrator or invoicing software, your provider handles the technical adaptation; checking whether the codes and scenarios you use comply with the new rules is up to you.

What changed in the code list?

New partial exemption code: 233

233 is the partial exemption code added for the transfer of real estate to the expropriating administration under Expropriation Law No. 2942, and it is used with the ISTISNA invoice type. A business selling products on marketplaces is not expected to need this code in its day-to-day operations. For the current version of all codes, see our e-invoice exemption codes list.

308 and 339 now only in the Investment Incentive scenario

Codes 308 (delivery of investment goods incentivized under 13/d) and 339 (construction work covered by an investment incentive certificate for the manufacturing industry and tourism) have been accepted only in the YATIRIMTESVIK scenario since September 14; the e-Arşiv equivalent is the YTBISTISNA type. An invoice containing these codes with the ISTISNA type in the TEMELFATURA or TICARIFATURA scenario is rejected. Details are in our exemption codes 308 and 339 article.

IADE type in the KAMU scenario

The KAMU scenario, used for invoices issued to public administrations, now also allows the IADE invoice type. Businesses that sell to the public sector should check whether their software offers this option in their return processes.

Code 555 hasn't changed but is still a frequent source of errors

Code 555, "Sales Not Subject to VAT Rate Check" (KDV Oran Kontrolüne Tabi Olmayan Satışlar), introduced with the previous version, 1.42, has been in use since April 1, 2026. Integrators check the VAT rate against your activity (NACE) code; for sales that must be made at a rate that doesn't match your activity code (such as recharge invoices or sales of fixed assets or vehicles), 555 is selected. On an invoice with 555, the VAT rate and amount cannot be zero; the code cannot be used with the ISTISNA, IHRACKAYITLI and YTB types. For a detailed explanation, see our what is code 555 article.

Who do the charging and license plate rules affect?

With the same package, the following fields became mandatory for the SARJ and SARJANLIK invoice types:

• vehicle license plate,
• full invoice period (start and end date and time),
• ESU report number for the SARJ type,
• serial number for each line item for the SARJANLIK type.

In addition, new plate types named YABANCIDORSE, YABANCIPLAKA and YABANCIDORSEPLAKA were defined; the İDİS shipment number now accepts the ES- prefix in addition to SE-. These items mainly affect energy companies providing electric vehicle charging services and logistics companies working with foreign-plated vehicles. These fields generally don't appear on the invoices of a business selling products on marketplaces.

What should you do as a seller?

• Ask your integrator or invoicing software provider whether they have completed the UBL-TR 1.43 adaptation.
• Check your software's submission report for any invoices rejected by GİB since September 14, 2026.
• Review the exemption codes saved in your product cards and customer account settings; if you use 308 or 339, make sure the scenario is YATIRIMTESVIK.
• Check that every line with zero VAT has an exemption code; 0% is not a VAT rate.
• Confirm your use of 555 with your certified public accountant (mali müşavir) in cases where you sell at a rate that doesn't match your activity code.
• Don't delay correcting a rejected invoice: the invoice must be issued within 7 days of delivery of the goods at the latest.