İrfan Hüseyin Yıldız, Chairman of the Union of Chambers of Independent Accountants and Auditors of Turkey (TÜRMOB), made statements on the need to transition to the e-invoice and e-archive system.
Yıldız reminded that the e-invoice obligation began in 2021 with the Tax Procedure Law Notices of the Financial Administration (GİB), explaining that the application was introduced gradually by industry and turnover limits.
Pointing out that taxpayers in two categories are obliged to switch to the e-invoice and e-archive application, Yıldız said: “Taxpayers with a turnover of 3 million liras and more in 2025 are obliged to switch to the e-invoice system no later than July 1.” he said.
Sectors required to implement the application
Yıldız pointed out that companies in some critical sectors are obliged to convert regardless of sales, saying that these are companies that have a license from the Energy Market Regulatory Authority (EPDK) for fuel, those that produce and import cigarettes and alcohol, Internet sales platforms, Internet advertising intermediaries, those that sell goods and services on their own or third-party websites, and companies that act as brokers or dealers in accordance with the are active in the vegetable and fruit trade in accordance with the relevant law.
Yıldız explained that hospitals, medical centers, those that buy, sell or rent real estate or motor vehicles, hotels that have an investment or operation certificate from the Ministry of Culture and Tourism, and those that provide electric vehicle charging services are among these sectors. Yıldız emphasized that those who have a license under the Mining Law, those who produce sugar under the Sugar Law, those who produce iron-steel and iron-steel goods, as well as taxpayers registered in the fertilizer tracking system are also obliged to do so.
“Taxpayers can turn to private integrator organizations”
Emphasizing that the taxpayers listed in the application issue either e-invoices or e-archive invoices to their customers, Yıldız said: “Thus, sellers' invoices are delivered to the customer completely electronically and through the Revenue Administration (GİB) systems, while e-archive invoices are delivered to the customer by printing on paper or electronically, depending on the customer's request.” he said.
Stating that taxpayers can turn to private integrator organizations approved by the Tax Administration, Yıldız made the following assessments:
“There are points that taxpayers should pay attention to. If paper invoices continue to be issued despite being obliged to do so, companies will be subject to special penalties for irregularities in accordance with the Tax Procedure Law. The annual cap of these penalties is 17 million lira for 2026 to ensure timely implementation to avoid future criminal proceedings.”
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