Invoice requirements in Turkey (2026): mandatory fields, e-Fatura and e-Arşiv
What a Turkish invoice (fatura) must contain under the Tax Procedure Law, the 7-day rule, VAT rates, e-Fatura thresholds and the end of paper invoices in 2026 and 2027.
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Short answer: a Turkish invoice (fatura) must show the issue date, series and sequence number, the seller's name or company name, business address, tax office and tax number, the buyer's name, address, tax office and tax number (or Turkish ID number), and the type, quantity, price and amount of the goods or services, with the delivery date and dispatch note number for goods. It must be issued within 7 days of delivery. In 2026 almost all businesses issue invoices electronically: e-Fatura to registered buyers and e-Arşiv to everyone else.
Mandatory fields (Tax Procedure Law, article 230)
| Field | Notes |
|---|---|
| Issue date, series and sequence number | |
| Seller name or company name and business address | |
| Seller tax office and tax number | |
| Buyer name or company name and address | |
| Buyer tax office and tax number | Turkish ID number (TCKN) for individuals |
| Type, quantity, unit price and amount | For each line |
| Delivery date and dispatch note number | For goods; or an "irsaliyeli fatura" combining both |
| VAT (KDV) rate and amount |
VAT (KDV) rates
- 20% general rate.
- 10% and 1% reduced rates for listed goods and services.
e-Fatura and e-Arşiv in 2026
- e-Fatura is mandatory for businesses whose gross sales exceed 3 million TL, and 500,000 TL for e-commerce, real estate and motor vehicle businesses. Businesses that cross the threshold switch on 1 July of the following year.
- Invoices to buyers who are not e-Fatura users are issued as e-Arşiv invoices. In 2026 the amount thresholds for e-Arşiv were removed.
- Paper invoices: balance-sheet taxpayers can no longer issue them since 1 January 2026. Simplified-regime and income-book taxpayers may still issue paper invoices of up to 3,000 TL (VAT included) until 31 December 2026. From 2027, invoicing is digital for everyone.
- Retail sales to individuals can be documented with a receipt from a new-generation cash register connected to the tax administration.
What you can do with our tools
A fatura must now be issued as an e-Fatura or e-Arşiv invoice through the tax administration's (GİB) portal or an authorised provider, so our invoice generator does not replace it. Use our tools for a proforma invoice, a quote (teklif), an order or a delivery note.
Bill a client for goods or services, with taxes, discounts and a due date.