Turkey e-Invoice Threshold 2026: Who Must Switch and When

The obligation comes from turnover

The main test for falling under e-Invoice (e-Fatura) in Turkey is gross sales revenue. A taxpayer that exceeds the threshold in an accounting period must move to e-Invoice by 1 July of the following year. So the obligation does not start in the year the threshold is crossed but in the middle of the next year, which leaves about six months to prepare.

Current thresholds

• General threshold: for taxpayers whose gross sales revenue for the 2025 accounting period was TRY 3 million or more, the switch date was 1 July 2026.
• Lower threshold in certain sectors: for those selling goods and services online (e-commerce), and for those buying, selling or renting real estate or motor vehicles, the threshold is TRY 500,000.
• Those who cross the threshold with 2026 turnover will have to switch by 1 July 2027.

Thresholds change by communiqué, so check your own position every year. This article describes the rules in force as of September 2026.

If e-Invoice applies, e-Ledger follows

Taxpayers that fall under e-Invoice must also keep e-Ledger (e-Defter). Planning the two obligations together rather than separately pays off in both cost and switch time: if you go through the same integrator, accounting data flows from one place.

If you missed 1 July 2026

Continuing to issue paper invoices when you are obliged to use e-Invoice creates a risk of a special irregularity penalty for every document issued. Because the penalty applies per document, the amount grows quickly for high-volume businesses. If this is your situation, the thing to do is not to wait but to complete the switch as soon as possible — once the financial seal and the integrator setup are ready, the connection can be made within a few days.

Does switching voluntarily make sense?

Businesses below the threshold can also switch voluntarily. Switching before you are obliged has practical benefits: paper, archive and courier costs fall; the customer receives the invoice the same day; accounting entries flow from the system instead of being keyed in by hand. You also switch on your own schedule rather than in the rush around the deadline.

Preparation checklist

1. Apply for a financial seal (mandatory for legal entities).
2. Choose a method: the GİB portal, direct integration or a private integrator.
3. If you choose an integrator, check its name on GİB's official list.
4. Have your ERP or accounting software connected.
5. Clean up customer and product data (tax ID, company name, address, customs tariff code) — this is the step that takes the most time.
6. Test end to end with a test invoice, then go live.

Next step

For how to choose an integrator, see the private integrator guide (in Turkish); for the scope of the five document types, see the ELPO e-Belge page. ELPO Bilişim is registered on GİB's official list of private integrators; for a quote based on your own document volume, fill in the quote form.