How does the e fatura system work in Turkey?

What do you want to know about e fatura (e-invoice)? You can read this article for your questions such as how to create an e fatura and what is e arşiv.

In parallel with technological developments, one of the steps taken for businesses carrying out commercial activities to carry out their business faster and safer is electronic invoicing, more commonly known as the e-fatura system.

The e-fatura is legally equivalent to a standard paper invoice. It is created and stored electronically and can be submitted when necessary. In Turkey, e-fatura was introduced in 2010 with the related Tax Procedure Law No. 397. It means that the transmission between the seller and the buyer is carried out through a central platform GİB (Gelir İdaresi Başkanlığı).

Who should switch to e fatura?

As a consequence of the pandemic, digitalization has accelerated in almost every way we work. As a result of this, the minimum amounts of the obligation to use e-fatura were reduced in 2022. So, the scope of the obligation using e fatura and e arşiv was expanded. Accordingly, all businesses that meet the following conditions must use e-invoice:

· 2022 gross sales total of 3 million TRY and above

· E-commerce companies with 2022 gross sales of TRY 500 thousand or more

· Those who sell and lease motor vehicles and real estates with 2022 gross sales total amount of 500 thousand TRY and above

· Businesses that have obtained a license from the Energy Market Regulatory Authority for the import, production and delivery of the goods subject to their work

· Businesses engaged in the trade of vegetables and fruits as brokers

· For businesses providing accommodation services, regardless of turnover, those that have obtained business certificates from the Ministry of Culture and Tourism and municipalities.

What are the methods of using e-invoice?

The electronic invoice application offers the following opportunities to users:

· Sending e-invoices to users registered in the system

· Receiving e-invoices from users registered in the system

· There are three methods to benefit from this application:

· E invoice portal

· Integration of IT systems into the systems of the Presidency

· The system of the institutions that have received special integration permission from the PresidencyE faturada özel entegrasyon yöntemi

Users whose IT structure is inadequate and whose invoicing needs vary can receive and send electronic invoices through the IT system of a private integrator with technical competence.

Integration method

It is a method developed for users who will integrate their own information processing system into the system of the Presidency. In this way, e fatura users can connect to the system 24 hours a day, seven days a week.

E fatura portal method

The e fatura portal method is an e-invoice application service offered free of charge on the website of the Revenue Administration (GİB). Taxpayers whose infrastructure does not allow them to use the system with integration methods can benefit from this service, which is an internet browser application.

What is e arşiv fatura?

In cases where the buyer and seller are included in the e fatura system, an e fatura is issued and shared between the parties. An e arşiv fatura is issued by the e invoice payer in cases where the party on whose behalf the invoice will be issued is not included in the e fatura system. In other words, sellers can issue e arşiv invoices to end consumers or business partners who do not use e fatura. In order to be an e arşiv

user, you must first be an e fatura user. Those who need to use e arşiv include the taxpayers who are obliged to use the e fatura mentioned above.

E arşiv portal usage

E fatura users can make their e arşiv applications through the Revenue Administration's (GİB) "e arşiv portal". Login to the system can also be made through the GİB’s website. The software provided by companies providing services in the field of informatics offers various e archive applications.

Accordingly, some of the things that can be done with e arşiv applications are as follows:

· Invoicing processes are accelerated.

· Important cost items such as printing and distribution of invoices can be eliminated.

· Transactions involving more than one invoice can be done collectively.

· Company resources can be channeled to different areas such as business development rather than invoice creation processes.

E arşiv fatura viewing

The issued e archive invoices can be made on the RA website using the invoice number, company name, the seller's TR ID or VKN information and the invoice amount. In this way, you can also check whether the e archive invoice you have received is included in the declaration sent to the Revenue Administration (GiB).