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Turkey
EuropeMandatory
Turkey is one of the pioneering countries that has gradually mandated e-invoicing since 2012. The system managed by GİB (Revenue Administration) uses UBL-TR format.
Legal Framework
Legal Basis
Regulated by Tax Procedure Law No. 213 and related communiqués (VUK General Communiqués No. 397, 421, 454, 509).
Core Legislation
- VUK General Communiqué No. 509: Establishes the main framework for e-document applications
- e-Invoice Application: Mandatory for taxpayers whose gross sales revenue exceeds the defined threshold
- e-Archive Invoice: Mandatory for all invoices outside e-Invoice scope
- e-Dispatch Note: Electronic tracking of goods movements
- e-Ledger: Electronic maintenance of journal and general ledger records
Private Integrator Model
GİB delivers e-document services through firms holding a Private Integrator license. TaxTen is a GİB-approved Private Integrator.
Technical Requirements
Technical Infrastructure
Format
- UBL-TR 1.2: Turkey-specific profile based on OASIS UBL 2.1
- XML: All e-documents are generated in XML format
Signing
- Financial Seal (Corporate) or e-Signature / QES (Individual)
- Qualified Electronic Certificate (QES) usage
Transmission
- Via Private Integrator through GİB central system
- Web service (SOAP/REST) or portal access
Validation
- Automatic format and content checks with 45+ Schematron rules
- Real-time validation by GİB
Archiving
- 10-year mandatory legal retention
- Secure digital archiving
Document Types
- e-Invoice
- e-Archive Invoice
- e-Dispatch Note
- e-Ledger
- e-SMM
- e-MM
Key Dates
2012-09-01
E-invoice mandate start
2014-01-01
E-ledger mandate
2020-07-01
E-dispatch mandate expanded
2024-01-01
Revenue threshold reduced to 3M TL
TaxTen Service
TaxTen manages all e-document processes end-to-end in Turkey with its GİB Private Integrator license. Works integrated with all ERPs including SAP, Oracle, Logo.
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