Electronic invoice (e-Fatura) and electronic archive invoice (e-Arşiv Fatura) applications have become mandatory for taxpayers meeting certain revenue and sector criteria. This article provides a general overview of the key steps in the transition process.
Who Is Within Scope
The obligation to transition to e-Invoice and e-Archive Invoice applications is determined by the Revenue Administration based on gross sales revenue thresholds and certain specific sectors (such as transportation and e-commerce intermediary service providers). Whether a taxpayer falls within scope should be assessed according to the relevant communiqués.
Steps in the Transition Process
- Obtaining a financial seal or electronic signature
- Application to the GİB Electronic Invoice Registration System
- Choosing integration through an authorized private integrator or the GİB portal
- Setting up infrastructure compatible with accounting/ERP systems
- Creating test invoices and validating the process
Points to Consider in Practice
- Invoice cancellation and objection periods also apply in the electronic environment.
- Archiving obligations involve different technical requirements compared to paper invoicing.
- Invoices issued before the transition date continue to be retained under the previous procedure.
Conclusion
Transitioning to electronic invoicing systems is important both for ensuring compliance with legislation and for standardizing record-keeping processes. Kumsay provides guidance to clients on properly managing accounting records during this transition.
