If you sell to Turkish buyers — directly, through a local subsidiary, or via a marketplace — January 2026 changed your invoicing reality. Türkiye's tax authority (GİB) effectively ended paper invoicing for first-class taxpayers and tightened e-Defter, e-Arşiv and the new e-Gider Pusulası obligations. This guide is a practical cheat sheet for foreign procurement, finance and ERP teams who suddenly need to comply.
What changed on 1 January 2026
Paper invoicing is over. First-class taxpayers (bilanço esası mükellefleri) can no longer issue paper invoices regardless of amount. Even a 1 TL receipt must be either an e-Fatura (if the buyer is registered) or e-Arşiv Fatura (if not).
Three thresholds you must know:
| Threshold | Trigger | Obligation |
|---|---|---|
| 3,000 TL | Single transaction by a non-e-Fatura business | Must issue e-Arşiv Fatura |
| 3,000,000 TL | Annual gross revenue | e-Fatura + e-Defter mandatory |
| 500,000 TL | E-commerce, real estate, motor vehicle sectors | e-Defter mandatory |
For foreign-owned Turkish subsidiaries, the 3 million TL revenue line is the key trigger that puts you into mandatory e-Defter territory in 2026.
e-Fatura vs e-Arşiv — the difference
e-Fatura is exchanged between two registered taxpayers via the GİB system in UBL-TR format with digital signatures. Both sides must be enrolled.
e-Arşiv Fatura is issued by an enrolled seller to a non-enrolled buyer (or final consumer). Same digital format, but transmitted by email/PDF instead of GİB-to-GİB.
If your Turkish subsidiary issues invoices to a mix of corporate and consumer customers, you need both — and your ERP must auto-route based on the buyer's e-Fatura status.
e-Defter (electronic ledger) obligation
Crossed 3 million TL in 2025? Then in 2026 your Turkish entity must keep its journal and general ledger electronically, sign them with a fiscal seal, and submit monthly mirror copies (berat) to GİB.
For foreign accounting teams used to monthly closing in their HQ ERP, this means:
- Local Turkish chart of accounts (Tek Düzen Hesap Planı) must be maintained in parallel
- Monthly e-Defter berat must be submitted by the end of the third month following the period
- Late submission triggers a 22,500 TL special procedure penalty per missed period
The new e-Gider Pusulası
For retail businesses that buy from non-taxpayer suppliers (e.g., individuals selling used inventory, freelancers without VAT), the e-Gider Pusulası (electronic expense receipt) became mandatory in 2026. If your Turkish operation reimburses individuals or buys services from sole proprietors below the simplified taxation threshold, you now issue these electronically.
What this means for foreign-owned ERP stacks
If your Türkiye subsidiary runs SAP, Oracle, Dynamics or a foreign cloud ERP, you face two options:
Option A — Add a Turkish e-Transformation adapter. Sovos, EDICOM, Comarch and similar vendors offer adapter modules that bolt onto your global ERP and translate documents into UBL-TR for GİB submission. Implementation: 4-8 weeks, recurring license fee.
Option B — Run a local Turkish ERP for compliance. Local ERPs ship e-Fatura, e-Arşiv, e-Defter, e-İrsaliye and e-Gider Pusulası natively. Cleaner accounting trail, faster onboarding, single SMMM (Turkish CPA) interface. Many foreign-owned Turkish entities run a local ERP for compliance and integrate it with HQ via API for consolidation.
Birasyo falls into Option B: every plan ships all five GİB documents by default with no add-on fee, and includes one free SMMM seat for your Turkish accountant.
The 7-day rule
Türkiye's invoicing rule requires issuance within 7 days of the transaction. For foreign suppliers used to monthly batched billing, this is often the biggest workflow shift. Build it into your AR cycle or face GİB late-issuance penalties (currently 4,400 TL per invoice).
CBAM intersection
If your Turkish subsidiary exports to the EU and you're already preparing for CBAM (Carbon Border Adjustment Mechanism) reporting, note that e-Fatura/e-İrsaliye records become your audit trail for embedded emissions calculations. A clean e-Transformation setup feeds CBAM data automatically — a fragmented one creates a quarterly nightmare.
Practical checklist for foreign teams
- Confirm your Türkiye entity's 2025 gross revenue (3M TL trigger)
- Identify which counterparties are e-Fatura registered (GİB lookup tool)
- Decide: bolt-on adapter vs local ERP
- Onboard a Turkish SMMM (mandatory for e-Defter berat)
- Map your 7-day invoicing cycle
- If you sell to consumers, enable e-Arşiv routing
- If retail, evaluate e-Gider Pusulası flow
- Plan your CBAM data feed from the same source
Closing
Türkiye's e-Transformation system is among the most mature in Europe — that's both its strength and its compliance density. If you're a foreign company suddenly responsible for a Turkish entity's invoicing, the safest path is a GİB-native local ERP with a clear API to your global stack.
Request a demo and we'll walk you through how Birasyo handles e-Fatura, e-Arşiv, e-Defter, e-İrsaliye and e-Gider Pusulası as a single workflow.
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