23.06.2026 08:51
TÜRMOB President İrfan Hüseyin Yıldız announced that taxpayers with an annual turnover of 3 million TL and above in 2025 must switch to the e-Invoice and e-Archive system by July 1 at the latest. Businesses that continue to issue paper invoices despite being within the scope face heavy fines up to 17 million lira for 2026.
Within the scope of digitalization steps in the tax system, businesses are entering another critical turning point. New limits and dates have been announced for the e-Invoice mandate, which was gradually initiated by the Revenue Administration (GIB) with Tax Procedure Law communiqués in 2021. İrfan Hüseyin Yıldız, President of the Union of Chambers of Certified Public Accountants and Sworn-in Certified Public Accountants of Turkey (TÜRMOB), issued important warnings regarding the process that closely concerns millions of business owners.
DEADLINE FOR E-INVOICE IS JULY 1
TÜRMOB President Yıldız reminded that the system has been gradually expanded based on turnover limits and sectors, and drew attention to the tightening timeline for taxpayers meeting the conditions. Yıldız stated, "Taxpayers with a 2025 annual turnover of 3 million lira or more are required to transition to the e-Invoice system by July 1 at the latest."
SECTORS REQUIRED TO USE E-INVOICE REGARDLESS OF TURNOVER
The transition to the system is not limited to income amount. According to information shared by TÜRMOB, sectors that must use e-Invoice and e-Archive regardless of their turnover due to their field of activity are as follows:
- EPDK-licensed fuel companies,
- Cigarette and alcohol producers and importers,
- e-Commerce businesses, online sales platforms, and advertising intermediaries,
- Those engaged in the purchase, sale, or rental of real estate and motor vehicles,
- Hospitals and medical centers contracted with the Social Security Institution (SGK),
- Hotels certified by the Ministry of Culture and Tourism,
- Commission agents and traders involved in fruit and vegetable trade,
- Companies providing electric vehicle charging services,
- Mining license holders, the iron and steel sector, and sugar producers,
- Taxpayers registered in the fertilizer tracking system.
THOSE INSISTING ON PAPER INVOICES WILL FACE PENALTIES: 17 MILLION TL PENALTY LIMIT
One of the most critical points of the process is the penal sanctions to be applied. Yıldız noted that businesses that are required to switch to the system but continue to issue paper invoices using traditional methods will pay heavy prices, and issued the following crucial warning:
"When paper invoices are still issued despite the obligation, special irregularity penalties are imposed on businesses according to the Tax Procedure Law. The annual upper limit for these penalties is 17 million lira for 2026. The special irregularity penalty, applied at a rate of 10% of the invoice amount, can reach levels that shake many taxpayers' businesses."
HOW WILL THE TRANSITION PROCESSES BE CARRIED OUT?
Businesses within the scope will create their invoices entirely in the electronic environment. e-Invoices will be transmitted directly from the seller to the customer through GIB systems. e-Archive invoices can be sent electronically or delivered as paper printouts upon customer request. Taxpayers can quickly complete their transition processes and infrastructure installations through officially authorized private integrator organizations by the Revenue Administration. It is of great importance for business owners not to miss the July 1 deadline to avoid facing penal sanctions.