e-Invoice or e-Archive? Which one do I issue?

Murat the barber's first customer

Murat has just opened his shop. In the first month a friend came in for a haircut and said, "I want an invoice." Two words came to Murat's mind straight away: e-Fatura, e-Arşiv. Both are an "electronic invoice". Which one will he issue?

The answer doesn't depend on Murat's choice; it depends on the answers to a few questions. First, let's explain the two words.

• e-Invoice (e-Fatura): If both the buyer and the seller are registered in the e-Invoice system, the invoice goes from computer to computer. No paper.
• e-Archive invoice (e-Arşiv fatura): If the other party is not in the e-Invoice system (most of the time a private person or a small tradesman), you still issue the invoice electronically, but you give it to the customer as a PDF or a printout. The invoice details are reported to the Revenue Administration (Gelir İdaresi Başkanlığı, GİB).

For a longer explanation of the difference, you can look at the article The difference between e-Invoice and e-Archive. Here we focus on the decision steps.

Step 1: Do you have to join the e-Invoice system?

The obligation depends on turnover (ciro). Today's general framework is as follows (VUK General Communiqué No. 509, VUK 509 Sıra No'lu Tebliğ):

• If the previous year's gross sales revenue (brüt satış hasılatı, that is, your yearly sales) is 3 million lira or more, you need to switch to e-Invoice on 1 July of the following year. So for those whose 2025 revenue exceeded 3 million lira, the date is 1 July 2026.
• For some groups, such as those who sell online and those who buy, sell or rent real estate and motor vehicles, the limit is 500,000 lira. For some sectors, turnover is not looked at.

For a newly opened shop these limits are usually far away. But two notes: even if you are not obliged, you can switch voluntarily. And if your business is in one of these special groups, the limit is much lower or there is none at all. In these special groups, a newly opened business may be asked to switch within a short time, without waiting for the end of the year. Be sure to ask your mali müşavir (accountant) about your own situation when you start your business; the limits can change from year to year.

Step 2: Is the other party an e-Invoice taxpayer?

If you are an e-Invoice taxpayer and your customer is too, you issue the invoice as an e-Invoice. If the customer is not in the e-Invoice system, you issue an e-Archive invoice.

How do you find out whether the customer is in the system? You look up their tax identification number (vergi kimlik numarası, VKN) in GİB's list of registered e-Invoice users. Or you ask the customer; companies usually know. Asking is the easiest way.

If you are selling to a private person (a consumer), that person is not in the e-Invoice system anyway. There the answer is e-Archive or, if the amount is small, a receipt.

Step 3: Paper, electronic or a receipt?

There are four situations here. The receipt limit is based on VUK General Communiqué No. 588, and the paper invoice rule on Communiqué No. 509 and Communiqué No. 589, which amends it (588 and 589 were published in the Official Gazette (Resmî Gazete) dated 31 December 2025).

This table changes according to your type of books. Your mali müşavir knows which group you are in. Most sole proprietorships look at the last row; limited and joint-stock companies, on the other hand, are always on the balance sheet basis. We saw this distinction in the lesson Simplified taxation or real taxation?

Step 4: Where will you issue the invoice from?

There are three ways to issue an electronic invoice:

1. GİB e-Archive Portal (e-Arşiv Portal): The state's free portal. You apply and log in with your Internet Tax Office (İnternet Vergi Dairesi) details; do the setup together with your mali müşavir. It is enough for small businesses.
2. Private integrator (özel entegratör): Paid programs that issue and send invoices. If you issue a lot of invoices, they save time.
3. Pre-accounting program (ön muhasebe programı): It brings customer and product details from your records; how the invoice is officially transmitted depends on the program, so ask during setup.

In addition, Communiqué No. 593, which came out in May 2026, opened the way for e-documents to be issued from new-generation cash registers too. This is not an obligation, and it is only possible on devices GİB has approved; ask the seller whether your cash register supports it.

Murat chose the portal. He issues fifteen invoices a month; the free route is enough for him.

Murat's decision sheet

Murat wrote three lines on a sheet of paper:

1. Turnover far below 3 million lira: no e-Invoice obligation for now.
2. My customer is a private person: e-Archive or a receipt.
3. My books are under simplified taxation (I asked my mali müşavir). Until the end of 2026, paper is possible for under 3,000 lira; still, to be ready for 2027, I will issue from the portal from the start.

Pay attention to the third line: the rule changes from 2027. Rather than starting with paper and changing your habit a year later, starting electronic from the beginning is less tiring.

When will you look at this again?

As your turnover grows, you may get close to the e-Invoice limit. At the start of every year, ask your mali müşavir, "Do I need to switch to e-Invoice this year?" Get the answer in writing.