e-Invoice and e-Archive Invoice Thresholds: Which Businesses Are Required to Switch?

As revenue grows — or as soon as a business starts operating in certain sectors — the same question comes up: “Are we required to use e-Invoice?” The thresholds depend on revenue, sector, and sometimes the specific nature of the business, so blanket assumptions in either direction are usually wrong.

Who Falls Under the e-Invoice Requirement?

The primary test is revenue: any taxpayer — individual or corporate — whose annual gross sales revenue exceeds the threshold set by GİB must switch to e-Invoice. Because this threshold can be revised by official communiqué, it’s worth checking your year-end revenue against the current figure rather than assuming last year’s threshold still applies.

Separately, some sectors fall into scope purely because of their line of business, regardless of revenue: e-commerce intermediary service providers and businesses engaged in e-commerce, fuel/LPG distributors and dealers, insurance and pension companies, and businesses trading in real estate or motor vehicles. For this group, the e-Invoice obligation can begin the moment the business starts operating.

When Is an e-Archive Invoice Required?

A business that isn’t an e-Invoice taxpayer must issue any invoice above a set amount — whether to another non-e-Invoice taxpayer or to an end consumer — as an e-Archive Invoice. Invoices below that amount can still be issued on paper, though in practice most accounting software now makes it simpler to issue everything through e-Archive, which also improves recordkeeping.

How Does the Transition Work?

Once you exceed the revenue threshold, the switch to e-Invoice becomes mandatory from a date set by GİB (typically the following period). You can register directly through the GİB portal or through a licensed private integrator, and you’ll need a financial seal or e-signature. For most small and mid-sized businesses, a private integrator is the more practical route.

The Cost of Delaying

Taxpayers who exceed the threshold but don’t transition in time face a specific procedural penalty under the Tax Procedure Law. Worse, paper invoices issued when e-Invoice was mandatory can be treated as if they were never issued at all — putting the counterparty’s VAT deduction and expense deduction at risk too.

A Note for E-Commerce Sellers

Sellers on marketplaces (Trendyol, Hepsiburada, Etsy, Amazon, and similar) fall into the sector-based requirement regardless of revenue, so this is worth tracking closely. We cover the sector’s other obligations in our e-commerce and marketplace taxation guide.

How We Determine Whether Your Business Is In Scope

We monitor our clients’ annual revenue and activity codes on an ongoing basis, and flag businesses approaching the threshold or falling under a sector-based requirement before it becomes urgent. During the transition, we manage every step on your behalf — from choosing an integrator to applying for your financial seal.