E-Invoice and E-Archive Invoice Requirements for E-Commerce

E-invoices and e-archive invoices are legally equivalent electronic documents; both replace paper invoices and are recorded with the Revenue Administration (GIB). The key difference lies in who you're issuing the invoice to and how the document is delivered. An e-invoice is exchanged directly through GIB's system when the other party is also an e-invoice taxpayer; an e-archive invoice, by contrast, is the invoice you issue to an end consumer or a business that isn't an e-invoice taxpayer, and it's delivered to the buyer by email or SMS. Since the vast majority of customers placing orders in e-commerce are individual consumers, nearly all of the invoices you issue day to day fall under the e-archive invoice category. In 2026, the amount threshold for e-archive invoices is also being removed entirely for businesses using the balance-sheet method.

Source: GIB e-Invoice and e-Archive Invoice implementation principles, current 2026 thresholds.

The e-invoice requirement is no longer tied to a single revenue threshold; the limits vary by sector. The general rule is that if your gross sales revenue exceeded 3 million TL in the 2024 or 2025 accounting period, you must switch to e-invoicing by July 1, 2026 at the latest. But for e-commerce businesses, this threshold has been set much lower: online sellers who reached 500,000 TL or more in revenue in 2025 fall under the requirement regardless of the general threshold. The same 500,000 TL threshold applies to real estate and motor vehicle trading businesses. Check the list below to see exactly who's covered.

• General taxpayers — Those with gross sales revenue of 3 million TL or more in the 2024/2025 accounting period must transition by July 1, 2026 at the latest.
• E-commerce sellers — Online sellers with 500,000 TL or more in revenue in 2025 are covered regardless of the general threshold.
• Real estate and motor vehicle sellers — The revenue threshold is also 500,000 TL for both of these sectors; even a seemingly small figure can trigger the requirement.
• Sector-mandated groups — Intermediary service providers, internet advertising businesses, and certain licensed sectors are already covered without any revenue condition.

The most common mistake when calculating the 500,000 TL threshold is only counting the revenue from a single marketplace. In reality, GIB looks at your total gross sales revenue for that accounting period; if Trendyol, Hepsiburada, Amazon, your own Shopify store, and any physical store you have are all under the same tax ID, they're all added together. For example, if you made 320,000 TL on Trendyol and 210,000 TL on Hepsiburada, your combined total of 530,000 TL puts you over the threshold and triggers the e-invoice requirement. Work with your accountant on details like whether the calculation includes or excludes VAT and which year's data applies; a miscalculation creates retroactive penalty risk.

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2026 brought several critical deadlines in e-invoicing at once. As of January 1, 2026, e-archive invoicing is now mandatory without any amount threshold for businesses keeping books under the balance-sheet method — meaning even a 50 TL sale must be documented with an e-archive invoice. On the same date, the obligation to switch to e-ledger record-keeping also began for taxpayers who were already required to use e-invoicing. For businesses keeping books under the business-account method, the threshold for issuing paper or e-archive invoices was raised to 12,000 TL; you can issue a paper invoice below that amount, but an e-archive invoice is required above it. The final deadline for the general e-invoice transition is July 1, 2026; if you haven't completed your application by then, you'll automatically be considered obligated.

Taxpayers who don't switch to e-invoicing on time, or who keep issuing paper invoices during this process, face a special irregularity penalty under the Tax Procedure Law; since the penalty can be levied separately for each document, the amount can grow quickly for a high-volume e-commerce business. The application process itself isn't complicated: you fill out GIB's e-Invoice Application Form, confirm it through the Interactive Tax Office using a financial seal or e-signature, and then connect to the system through a licensed integrator or the GIB portal. Most integrator setups take 3-7 business days. Applying early both eliminates penalty risk and prevents invoicing disruptions during busy seasons.

If you sell across multiple marketplaces, invoicing responsibility belongs to you as the seller; platforms like Trendyol and Hepsiburada don't issue invoices on your behalf, they only provide order and payment data. That means every order needs to be transferred to your accounting or integrator system with the correct amount, VAT rate, and customer information; when done manually, errors and delays become unavoidable, especially for stores handling more than 500-1,000 orders a month. Ecomiro's Order Management module pulls together orders from all marketplaces into a single screen and prepares the amount and customer data you need for invoicing; the Analytics & Reports module also tracks revenue by channel, so you can see early how close you are to the 500,000 TL threshold.

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