e-Transformation in Turkey

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e-Transformation in Turkey

By: E.Alara Topra, Foriba

Keeping up with the digitalization, Turkey is aiming to develop value-added practices to provide individuals and entities with competitive and cost reducing advantages. We may say that the main goal of this centrally controlled model is to eliminate the grey economy. The developed electronic solutions have been supported by published government regulations. e-Transformation platform started with the regulative products such as e-Invoice, e-Ledger and e-Archive. Every stakeholder in the e-Transformation sector have contributed, and still contributing to the platform to gaining experience and making progress.


e-Invoice is an electronic solution in which a secure circulation of invoices between the sender and the recipient have been provided in respect to the standards set by the Revenue Administration of the Ministry of Finance. Therefore, it provides a secure, healthy invoice transactions. e-Invoice user can only send and receive e-Invoices from other registered users.  Responses to the e-Invoices are submitted to the senders via TRA’s system located at the centre of the platform. Companies with annual turnovers over TL 10 Million are obligated to e-Invoice. Companies may voluntarily use e-Invoice to benefit from the advantages.


Obligatory statutory books for companies are prepared in electronic format based on an xml based standard an internationally available XBRL(eXtensible Business Reporting Language). Completeness, unchangeably, source accuracy of e-Ledgers have been guaranteed by e-Signature for individuals and digital seals for companies. In this respect, statutory books prepared in electronic format, which have been approved both by TRA and companies, have substantiating nature.

e-Archive Invoice

Effective from 1 June 2016 e-Commerce companies with turnover above TL 5 million for the year 2014 are obligated to use e-Archive Invoice. Although e-Invoice users can only send/receive invoices with the registered e-Invoice users, e-Archive Invoicing enabled users to submit invoices to taxpayers and end-users whether they are e-Invoice users or not, in electronic format. In this aspect, e-Archive invoicing can be considered as the most favourable electronic solution.

Recent Communique in Turkey

Turkish Revenue of Administration has published a new draft report on April 6, 2018. It is expected, e-Archive and e-Delivery Note will be obligatory for the registered e-Invoice tax payers as of 1 January 2019. According to the draft communique; e-Archive will be obligatory for the taxpayers with the gross sales revenue exceeding 5 million TL in 2017 and subsequent fiscal period and also for e-Trade Intermediary Service Providers, Internet Advertisement Service Intermediaries and taxpayers Posting Ads on Internet.

On the other hand, e-Delivery Note will become obligatory to all registered e-Invoice users.