Turkey e-Invoice and e-Waybill Rules 2027
Important: This article is general information based on the rules in force as of November 2026 under the Tax Procedure Law General Communiqué No. 509. Thresholds and dates can change. Always confirm your obligations with a Turkish tax adviser and follow announcements from the Turkish Revenue Administration.
For international companies, Turkey e-invoice requirements often come as a surprise. Invoices, dispatch notes, and other commercial documents are issued electronically through systems regulated by the Revenue Administration, and the number of businesses required to use them grows each year. Subsidiaries, branches, and local entities of foreign groups are subject to the same rules as Turkish companies. The most important practical point is timing: under the current rules, 2026 sales figures determine who must switch to e-Fatura or e-İrsaliye by 1 July 2027.
How Turkey e-Invoice Obligations Are Determined
Most e-document obligations are based on gross sales revenue in a given accounting period. Under current rules, businesses whose revenue exceeds a threshold in one year must start using the relevant e-document by the beginning of July of the following year. Some sectors are covered regardless of revenue because of the nature of their activity.
e-Fatura (e-Invoice) Thresholds
- General threshold: for 2024 and later accounting periods, taxpayers with gross sales of 3 million TL or more must switch to e-Fatura by the beginning of July of the following year.
- Online sales: businesses selling goods or services through their own websites, intermediary platforms, or other electronic channels face a threshold of 500,000 TL.
- Real estate and motor vehicles: businesses buying, selling, renting, or brokering real estate or motor vehicles also face a 500,000 TL threshold.
- Sector-based obligations: certain groups, such as intermediary service providers, some licensed or excise-related activities, healthcare providers contracted with the social security institution, and certified hotels, are covered regardless of revenue, within their own timeframes.
e-Arşiv for Other Invoices
Businesses using e-Fatura must also use e-Arşiv Fatura for invoices issued to buyers who are not registered e-Fatura users, such as consumers. For businesses outside the e-Fatura system, invoices issued from 1 January 2026 are, as a general rule, required to be issued as e-Arşiv invoices regardless of amount. In practice, paper invoices are steadily disappearing.
e-İrsaliye (e-Waybill) Requirements
- General threshold: e-Fatura users with gross sales of 10 million TL or more in 2024 or later accounting periods must switch to e-İrsaliye by the beginning of July of the following year.
- Construction steel monitoring: businesses included in the construction steel monitoring system face a 1 million TL threshold.
- Sector-based obligations: certain manufacturers, importers, and distributors in excise-related categories, mining licence holders, sugar producers, iron and steel producers, importers, and exporters, businesses registered in the fertilizer tracking system, and wholesale fruit and vegetable traders are covered regardless of revenue.
- Designation by the authority: the Revenue Administration can require specific taxpayers to switch with at least three months' written notice.
Why e-İrsaliye Changes Warehouse and Dispatch Operations
e-Fatura mainly affects finance and sales, but e-İrsaliye reaches directly into the warehouse. A dispatch note must be issued electronically before goods leave, which means handwritten or after-the-fact paper waybills no longer work. Companies preparing for e-İrsaliye should review how dispatch notes are created at the moment of shipment, how transfers between warehouses and shipments to subcontractors are documented, how partial deliveries and returns are handled, how vehicle and driver details are captured, and how waybills are later matched to invoices.
Portal, Special Integrator, or ERP Integration?
Businesses can issue e-documents through the Revenue Administration's portal, through an authorized special integrator, or through direct integration from their own systems. The portal can work for very low volumes, but it requires manual entry. Companies with regular shipments, several warehouses, or multiple sales channels usually work with a special integrator and connect it to their ERP, so invoices and waybills are generated automatically from order, stock, and shipping data. For subsidiaries of international groups, this often means connecting a global ERP to a Turkish integrator, which requires careful mapping of local document requirements.
How to Prepare for the 2027 Switch
- Check your 2026 revenue now: review with your tax adviser whether your sales are approaching the e-Fatura or e-İrsaliye thresholds.
- Map every document source: list all warehouses, branches, sales channels, service teams, and subcontractor flows that issue invoices or dispatch notes.
- Choose the issuing method: decide between portal, special integrator, or direct ERP integration based on volume and complexity.
- Integrate warehouse processes: generate dispatch notes from picking and shipping screens or handheld scanners, using order and stock data.
- Test and train: run real scenarios, including cancellations, returns, and partial deliveries, before go-live.
Frequently Asked Questions
Who must use e-Fatura in Turkey in 2027?
Under current rules, businesses with 2026 gross sales of 3 million TL or more, and businesses in online sales, real estate, or motor vehicles with sales of 500,000 TL or more, must switch to e-Fatura by 1 July 2027. Sector-based obligations apply separately.
What is the e-İrsaliye threshold in Turkey?
e-Fatura users with gross sales of 10 million TL or more in 2024 or later accounting periods must switch to e-İrsaliye by the beginning of July of the following year. Some sectors are covered regardless of revenue.
Do Turkey e-invoice rules apply to foreign companies?
They apply to taxpayers in Türkiye, including subsidiaries, branches, and other local entities of foreign groups. Whether and how a specific foreign entity is affected should be confirmed with a Turkish tax adviser.
Can a global ERP issue Turkish e-invoices?
Yes, usually through integration with an authorized special integrator. The ERP must provide the data required by Turkish document formats, and local requirements such as dispatch notes for transfers and subcontracting must be mapped carefully.
What is the difference between e-Fatura and e-Arşiv?
e-Fatura is used between businesses registered in the e-Fatura system. e-Arşiv Fatura is used for invoices to buyers who are not registered e-Fatura users, such as consumers and some businesses.
Conclusion
Turkey e-invoice rules continue to widen each year, and under current rules 2026 sales will decide which companies must adopt e-Fatura and e-İrsaliye by 1 July 2027. For foreign companies and their subsidiaries in Türkiye, the biggest challenge is often not the rule itself but connecting global systems and local warehouse processes to it. We build integrations between ERP, warehouse, and dispatch systems and Turkish e-document providers for manufacturers, distributors, and wholesale businesses, so compliance becomes part of everyday operations rather than a manual extra step.