What is the e-Archive Invoice (e-Arşiv Fatura)?
The e-Archive Invoice is the name given to invoices created with the application in which the recipient's copy can be on paper or electronic, and the other copy is stored electronically.
An e-Archive Invoice with a paper copy can be delivered to the recipient by email, SMS and similar methods, and the taxpayer can choose whether to convert the issued invoice to paper.
- The e-Archive Invoice image must include the GİB logo and state the time the invoice was issued.
- Invoices delivered electronically must carry the statement "Delivered electronically under e-Archive permission" at the bottom.
- e-Archive Invoices may be printed in black and white and on a mono laser printer.
- If the e-Archive Invoice is to be used as a waybill, it can be used as one by adding the statement "Replaces the waybill" to the invoice image.
How can it be used?
- Integrating your own IT system: taxpayers who want to use their own IT systems for the e-Archive Invoice application can apply in line with the conditions in the application guide at www.efatura.gov.tr and integrate their systems.
- Special integrator: taxpayers who choose to work with a special integrator authorised by the Administration apply directly to the integrator and do not need to apply separately to the Administration.
Who must use it?
- Those required to join the e-Invoice application (TRY 10 million turnover and sectors specified in the Communiqué) and those who joined the optional application before 19 October 2019: 1 January 2020
- Those newly required to join the e-Invoice application (TRY 5 million turnover and sectors specified in the Communiqué) and those who joined optionally after 19 October 2019: 1 July 2020
- Intermediary service providers, those publishing online listings and online advertising intermediaries: by 1 January 2020 (for taxpayers starting these activities in 2020 or later accounting periods, within 3 months of starting)
- For invoices issued by taxpayers not in the e-Archive Invoice application: invoices of TRY 30 thousand or more including taxes issued to non-taxpayers, and of TRY 5 thousand or more including taxes issued to taxpayers, must be issued as e-Archive invoices: 1 January 2020 (These e-Archive invoices are issued through the e-Document Portal provided by GİB. Invoices issued to the same person on the same day are assessed together.)
- Taxpayers selling goods and services online with gross sales revenue of TRY 5 million or more in 2015 or later accounting periods: by the start of the accounting period following the filing date of the income or corporate tax return for the relevant period. Online sellers with revenue of TRY 5 million or more in 2018 must have moved by 1 January 2020.