e-Invoice Software and Special Integrator in Turkey

A company authorised by GİB that transmits e-Invoice, e-Archive and other e-documents to the GİB system on behalf of the taxpayer and stores them. Instead of setting up their own infrastructure (GİB Portal or direct integration), the taxpayer uses the special integrator's infrastructure. ELPO is on the special integrator list published by GİB; we keep the list up to date on our own page.

Packages come in 16 tiers, from 100 credits to 100,000 credits, and the table on this page shows the price of each package and the cost per document. The prices come from our purchasing system's catalogue and include VAT. The bigger the package, the lower the cost per document; credits are valid for two years.

On the package size. One credit is used for each e-document sent; e-Invoice, e-Archive and e-Waybill use the same pool. Tell us how many documents you send and we will work out which package costs you less.

GİB's e-Invoice portal is free, but it requires you to enter invoices by hand and does not connect to an ERP. Special integrator service is paid; with ELPO you buy a credit package, and there is no monthly fixed fee and no setup fee. ERP connection, e-Archive and the other document types come in the same account.

No. With ELPO, e-Invoice and e-Archive work in the same account. If the buyer is a registered e-Invoice user, the invoice goes as an e-Invoice; if not, an e-Archive invoice is issued from the same screen.

Yes. Your pre-accounting or ERP software stays; invoices go to GİB through ELPO in the background. If you do not have pre-accounting software, you can also issue invoices from ELPO's web portal.

No. e-Invoice is the digital form of the paper invoice and has the same legal standing. The only thing that changes is the medium in which it is issued, transmitted and stored.

e-Invoice is not a product you buy but an authorisation that is opened; there are two ways. You can use it free of charge through GİB's own portal — the application, the financial seal and manual entry remain with you, which is enough if your monthly document count is low. The second way is a special integrator: the organisation handles the application and the technical work on the GİB side, you keep issuing documents from your own software and you buy credits. The order is: a financial seal (legal entity) or a qualified electronic certificate (sole proprietorship) is obtained, the e-Belge application is made, a method is chosen, a credit package is bought if you work with an integrator, and your accounting software is connected.

First a financial seal (legal entity) or e-signature (natural person) is obtained; then an electronic application is made to GİB. When special integration is chosen as the application method, your account is opened on the ELPO infrastructure.

An e-Invoice is exchanged through GİB when the buyer is also an e-Invoice taxpayer. If the buyer is not a taxpayer (end consumer), an e-Archive invoice is issued.

The obligation is set by GİB communiqués and its scope widens every year; it depends on criteria such as turnover threshold, field of activity and e-commerce. Because the thresholds change by communiqué, the current limit should be confirmed at ebelge.gib.gov.tr. When you fall within scope, the period granted for the transition is stated in the same communiqué.

Not if the other party is also a registered e-Invoice user — a paper invoice cannot be issued to that taxpayer, and the document must be sent as an e-Invoice. For buyers who are not registered, an e-Archive invoice is issued. So while you are in the system, paper is taken out of use entirely.

Whether the buyer is a registered e-Invoice user is checked by tax ID or Turkish ID number in the registered users list on GİB's e-Belge site (ebelge.gib.gov.tr). If registered, the invoice is issued as an e-Invoice; if not, as an e-Archive invoice. With ELPO you run this check with the Mükellef Sorgu (taxpayer query) tool in the portal by entering the tax ID (VKN) or Turkish ID number (TCKN).

With a basic invoice the buyer cannot send an acceptance or rejection response through the system; objections can only be made by external means. With a commercial invoice the buyer can accept or reject the document through the system. The scenario is chosen when the invoice is issued.

In the commercial invoice scenario, the buyer responds to the invoice with acceptance or rejection within eight days. If no response is given within this period, the invoice is deemed accepted. Because a basic invoice has no rejection response through the system, objections are made by the general means in the Turkish Commercial Code.

A financial seal (mali mühür) is an electronic seal produced for legal entities (companies); natural-person taxpayers use a qualified electronic signature (e-signature). Both prove the origin of the document and that it has not been altered. Before applying for e-Belge applications, you need to have whichever of these suits you.

Yes, at any time. GİB does not tie the change to a date. The new integrator notifies GİB of your account, you approve the account opening document with your financial seal, and you close your old account after the new one is open.

Start at least one month ahead, depending on the termination notice period in your old contract, and finish the tests in the first half of December. On 31 December the year-end closing, the tax return and the e-Archive last-day report all fall together.

The retention and presentation obligations in the Tax Procedure Law (VUK) and the Turkish Commercial Code (TTK) also apply to electronic documents; documents are kept electronically for the statutory retention period set by these laws and presented when requested. Keeping paper printouts is not enough; the electronic original of the document must be preserved.