Mandatory Transition to e-Document Applications in Türkiye

e-Document Type
e-Invoice
e-Archive Invoice
e-Dispatch Note (e-İrsaliye)
e-Self-Employment Receipt
e-Producer Receipt (e-Müstahsil Makbuzu)
e-Expense Note (e-Gider Pusulası)
e-Ticket
e-Insurance Policy
e-Insurance Commission Expense Note
e-Foreign Exchange Purchase/Sale Certificate
e-Receipt (e-Dekont)
e-Order Slip (e-Adisyon)

a) e-Invoice (e-Fatura)

Scope and Obligation:

• Taxpayers who are required or who voluntarily choose to join the e-Invoice application must also transition to the e-Archive Invoice application.
• Taxpayers who are required to join the e-Invoice application are also required to transition to the e-Ledger (e-Defter) application.
• Taxpayers who must issue producer receipts (müstahsil makbuzu) must also join the e-Producer Receipt application within the transition period for the e-Invoice application.
• Brokers or traders engaged in fruit and vegetable trading must also join the e-Producer Receipt application within the transition period for the e-Invoice application.

Taxpayers Required to Join and Transition Deadlines:

• Gross sales revenue of 3 million TL or more (for 2024 or subsequent fiscal periods): Must join the e-Invoice application as of the beginning of the seventh month following the relevant fiscal period (July 1, 2025). (General Communiqué on Tax Procedure Law [VUKGT] No. 509 IV.1.4.a-1/c)
• Goods listed in Schedule I of the Special Consumption Tax (ÖTV) Law: Must join as of the beginning of the fourth month following the month the license is obtained.
• Goods listed in Schedule III of the ÖTV Law: Must join as of the beginning of the fourth month following the month of manufacturing, construction, or importation.
• E-commerce intermediary service providers, classified advertisement sites, and internet advertising intermediaries: Must join within 3 months of the commencement date.
• E-commerce taxpayers (gross sales revenue of 500,000 TL or more): Must join as of the beginning of the seventh month following the relevant fiscal period (July 1, 2025).
• Healthcare institutions and medical suppliers contracted with the Social Security Institution (SGK): Must join before issuing invoices to SGK.
• Taxpayers engaged in the sale or lease of real estate or motor vehicles (gross sales revenue of 500,000 TL or more): Must join as of the beginning of the seventh month following the relevant fiscal period (July 1, 2025).
• Tourism enterprises (hotels, accommodation, etc.): Must join as of the beginning of the fourth month following the month they start operations.
• Electric vehicle charging network license holders and charging station operators: Must join from the date they commence operations.

Additional Notes:

• Taxpayers included in the e-Invoice application must issue invoices to each other as e-Invoices except in exceptional circumstances.
• The obligation for public institutions to use e-Invoice is determined by the General Directorate of Public Accounts within the framework of the integrated public financial management system.
• Taxpayers below the threshold may voluntarily join the e-Invoice application.
• In cases of full division, merger, or type change, new legal entities must join the e-Invoice application within 3 months from the beginning of the month following registration in the trade registry.
• The Revenue Administration may require risky or non-compliant taxpayers to join the e-Invoice application by providing at least 3 months’ notice.

b) e-Dispatch Note (e-İrsaliye)

Scope and Obligation:
The taxpayers listed below must join the e-Dispatch Note application and, except for exceptional circumstances, issue their dispatch notes as e-Dispatch Notes and receive them as e-Dispatch Notes from registered users.

Taxpayers Required to Join and Transition Deadlines:

• EPDK-licensed taxpayers (Schedule I of the ÖTV Law, including dealership licenses): Must transition to e-Dispatch Note by the beginning of the 4th month following the license date.
• Taxpayers manufacturing, constructing, importing, or marketing goods in Schedule III of the ÖTV Law as main dealers/distributors: Must transition by the beginning of the 4th month following the manufacturing, construction, or importation date.
• Mining license/certificate holders under the Mining Law and those conducting mining activities by agreement with them: Must transition by the beginning of the 4th month following the license/certificate or agreement start date.
• Sugar producers (white, refined, raw, brown, isoglucose, glucose syrup, invert sugar, etc.): Must transition by the beginning of the 4th month following production.
• Iron and steel (GTIP 72) and iron/steel products (GTIP 73) manufacturers, importers, or exporters (excluding those in simple accounting): Must transition by the beginning of the 4th month following the period when conditions are met.
• Fertilizer Tracking System users: Must transition by the beginning of the 4th month following their inclusion in the system.
• e-Invoice users with gross sales revenue of 10 million TL or more in 2024 or subsequent periods: Must transition by the beginning of the 7th month of the subsequent fiscal period (e.g., July 1, 2025).
• Wholesalers or brokers in fruit and vegetable trade under the Produce Tracking System: Must transition by the beginning of the 4th month following the start of operations.
• Construction Iron Monitoring System obligors with gross sales revenue of 1 million TL or more in 2024 or subsequent periods: Must transition by the beginning of the 7th month of the subsequent fiscal period (e.g., July 1, 2025).

Administrative Authority:
The Revenue Administration may require risky or non-compliant taxpayers or taxpayer groups to transition to e-Dispatch Note by providing at least 3 months’ notice, regardless of activity, sector, or turnover.

c) e-Self-Employment Receipt (e-Serbest Meslek Makbuzu)

Scope and Obligation:

• Self-employed professionals who are not exempt from tax are required to join the e-Self-Employment Receipt (e-SMM) application.

Transition Deadline:

• Must join the e-SMM application by the end of the 3rd month following the month they start operating.
• From that date onward, all self-employment receipts must be issued electronically, except in exceptional circumstances.

(General Communiqué on Tax Procedure Law No. 509 IV.4.4. and IV.4.5.)

d) e-Producer Receipt (e-Müstahsil Makbuzu)

Scope and Obligation:
The following taxpayers must transition to the e-Producer Receipt application within the specified deadlines and issue all producer receipts electronically:

Taxpayers Required to Join and Transition Deadlines:

• Taxpayers required to join the e-Invoice application who must also issue producer receipts must join the e-Producer Receipt application within the e-Invoice transition period.
• Brokers or traders engaged in fruit and vegetable trading under the relevant law must join the e-Producer Receipt application within the e-Invoice transition period.
• Risky or non-compliant taxpayers identified by the Revenue Administration must join the application within the time specified in the written notice (at least 3 months).

(General Communiqué on Tax Procedure Law No. 509 IV.5.4. and IV.5.5.)

e) e-Expense Note (e-Gider Pusulası)

Scope and Obligation:

• The e-Expense Note application is not mandatory for taxpayers who have not received a written notice from the Revenue Administration.
• Taxpayers who wish to join may apply voluntarily, provided they meet the conditions specified in the Communiqué.
• The Revenue Administration may require risky or non-compliant taxpayers or taxpayer groups to join the application by written notice, regardless of activity, sector, or turnover.

Transition Deadline:

• Taxpayers who receive written notice must join the application and issue expense notes electronically within the time specified (at least 3 months).

(General Communiqué on Tax Procedure Law No. 509 IV.6.2. and IV.6.4.)

f) e-Ticket (e-Bilet)

Scope and Obligation:
The following taxpayers must join the e-Ticket application and issue tickets (and passenger lists) electronically:

Taxpayers Required to Join and Transition Deadlines:

• D1 license holders engaged in intercity scheduled passenger transportation under the Road Transport Regulation: Must join the e-Ticket application by the beginning of the 4th month following the start of operations.
• Cinema operators screening domestic and foreign films: Must join the e-Ticket application by the beginning of the 4th month following the start of operations.

(General Communiqué on Tax Procedure Law No. 509 IV.7.4.1. and IV.7.4.2.)

g) e-Insurance Commission Expense Note (e-Sigorta Komisyon Gider Belgesi)

Scope and Obligation:

• The e-Insurance Commission Expense Note application is voluntary. Taxpayers may join the application by applying.
• The Revenue Administration may require certain taxpayers (insurance, pension, and reinsurance companies) to join by providing at least 3 months’ notice. This requirement and deadline will be announced at ebelge.gib.gov.tr.

Transition Deadline:

• Insurance, pension, and reinsurance companies required by the Revenue Administration to join must transition within the specified period and issue their insurance commission expense notes electronically.

(General Communiqué on Tax Procedure Law No. 509 IV.8.4. and IV.8.5.)

h) e-Insurance Policy (e-Sigorta Poliçesi)

Scope and Obligation:

• The e-Insurance Policy application is voluntary. Taxpayers may join the application by applying.
• The Revenue Administration may require certain taxpayers (insurance, pension, and reinsurance companies, and insurance and pension intermediaries) to join by providing at least 3 months’ notice. This requirement and deadline will be announced at ebelge.gib.gov.tr.

Transition Deadline:

• Insurance, pension, and reinsurance companies and insurance and pension intermediaries required by the Revenue Administration must transition within the specified period and issue their insurance policies electronically.

(General Communiqué on Tax Procedure Law No. 509 IV.9.4. and IV.9.5.)

i) e-Foreign Exchange Purchase/Sale Certificate (e-Döviz Alım-Satım Belgesi)

Scope and Obligation:

• The e-Foreign Exchange Purchase/Sale Certificate application is voluntary. Authorized institutions may join the application by applying.
• The Revenue Administration may require authorized institutions to join by providing at least 3 months’ notice. This requirement and deadline will be announced at ebelge.gib.gov.tr.

Transition Deadline:

• Authorized institutions required by the Revenue Administration to join must transition within the specified period and issue their foreign exchange purchase/sale certificates electronically.

(General Communiqué on Tax Procedure Law No. 509 IV.10.2., IV.10.4. and IV.10.5.)

j) e-Receipt (e-Dekont)

Scope and Obligation:

• The e-Receipt application is not mandatory.
• Banks and institutions listed in Section 2 of General Communiqué on Tax Procedure Law No. 435 may voluntarily join the application as of January 1, 2025.
• Those who wish to join must apply according to the application procedures.

Revenue Administration Authority:

• The Revenue Administration may require taxpayers listed in Section IV.11.1. to join by providing at least 3 months’ notice.
• Taxpayers required to join must transition within the specified period and issue receipts electronically except in exceptional circumstances.

(General Communiqué on Tax Procedure Law No. 509 IV.11.4. and IV.11.5.)

k) e-Order Slip (e-Adisyon)

Scope and Obligation:

• The e-Order Slip application is not mandatory for taxpayers outside those specified in Section IV.12.4. of the Communiqué.
• Taxpayers who wish to join must apply to join the e-Order Slip application.

Revenue Administration Authority:

• The Revenue Administration may require service businesses issuing order slips to join the e-Order Slip application by providing at least 3 months’ notice, based on their annual or monthly sales revenue, via written notice or announcement at ebelge.gib.gov.tr.
• Taxpayers required to join must transition within the specified period and issue order slips electronically.

(General Communiqué on Tax Procedure Law No. 509 IV.12.2., IV.12.4. and IV.12.5.)