Frequently Asked Questions for e-Invoice

The e-Invoice application is a mandatory application. Taxpayers within the scope of the criteria determined by the Revenue Administration (RA) are required to make transition to the e-Invoice application. Taxpayers whose gross sales or annual gross business income exceed the current limits published by RA are required to make transition to the e-Invoice application. Voluntary transition is also possible.

Application with Private Integration Method
Taxpayers wishing to use the e-Invoice application through a private integrator must first obtain an Electronic Certificate from the Public Certification Center. The Electronic Certificate is delivered in a USB device. With the Electronic Certificate, e-Invoice application can be made through companies that have obtained a private integration permit from RA.

Integration Method
Taxpayers can also apply to RA with a petition and the test declaration form attached.

RA Portal Users
They can log in to the RA Portal at https://portal.efatura.gov.tr/efatura/egiris.jsp and start using e-Invoice from the "User Information" page.

e-Invoice is an application that enables the information required in an invoice as per the Tax Procedure Law to be prepared in electronic environment in accordance with determined standards and sent to the counterpart's e-Invoice system. e-Invoice can only be issued to taxpayers registered to the e-Invoice application. It is not a new type of document and has the same legal qualities as a paper invoice.

1. Integration Method: Used by directly integrating with the RA system through the company's own IT system.

2. Private Integration Method: Used through companies that have obtained private integration permits from RA.

3. RA Portal Method: e-Invoice can be issued through the free portal offered by RA. However, it is not suitable for companies with high invoice volumes.

There are 2 scenarios in the e-Invoice application: Basic and Commercial.

Basic Invoice: In the basic invoice scenario, the recipient can only send an Acceptance application response for the incoming invoice. It cannot send a Rejection response.

Commercial Invoice: In the commercial invoice scenario, the recipient can send an Acceptance or Rejection application response for the incoming invoice. If no Rejection or Acceptance response is given within 8 days, the invoice is automatically deemed accepted.

e-Invoice is a type of invoice sent and received between registered taxpayers through RA. e-Archive invoice is an electronic invoice issued by e-Invoice taxpayers to taxpayers or real persons who are not e-Invoice users. e-Archive invoices can be sent directly to the recipient via email or paper printout.