E-Invoice, E-Delivery Note and E-Archive: Application Conditions and Document Production Processes

With the acceleration of digital transformation, it has become mandatory for businesses in Turkey to switch to electronic document systems . These systems both reduce costs and provide transparency in tax processes. In this article, we discuss in detail how to apply for e-Invoice, e-Archive Invoice and e-Delivery Note systems, who has to switch and how these documents are arranged.

🧾 1. What is E-Invoice?

E-Invoice is an electronic invoice system sent and received through the Revenue Administration (GİB) that has the same legal status as a paper invoice. In accordance with the Tax Procedure Law, it has been made mandatory for taxpayers who exceed certain turnovers or operate in certain sectors.

➤ E-Invoice Application Conditions:

• Companies with gross sales revenues of 3 million TL or more in the previous accounting period,

• Businesses that sell goods or services over the internet ,

• Those operating in private sectors such as fuel, mining, alcohol, sugar, and pharmacy ,

• Taxpayers specifically invited by the Revenue Administration to switch to e-invoice.

➤ How to Apply?

1. The financial seal is obtained (via TUBITAK-KamuSM).

2. Applications are made through the GIB portal https://efatura.gov.tr .

3. The option of using the GIB portal, a special integrator or your own information system is determined.

➤ Where and How to Get Document Cut?

• GIB Portal (Free use)

• Special Integrator Programs (Logo, Micro, Parachute etc.)

• Direct integration via ERP systems

2. What is E-Archive Invoice?

E-Archive Invoice is an electronic invoice issued to end consumers or taxpayers who are not included in the e-invoice system. E-Archive application is valid for both companies that use e-invoices and those that issue paper invoices.

➤ Who is Covered by the E-Archive Obligation?

• All taxpayers who are e-invoice users,

• Taxpayers who engage in e-commerce, have internet advertising expenses or earn commission income,

• Businesses that issue invoices of 5,000 TL (to taxpayers) or 30,000 TL (to end consumers) per day (a daily e-archive obligation arises).

➤ Where to get document cutting done?

• GİB Portal (e-Archive Portal)

• Special integrator systems

• Ready-made e-commerce integrations (Shopify, Trendyol, Hepsiburada integrations)

3. What is E-Delivery Note?

E-Delivery Note is an electronic delivery note prepared for goods shipments. It replaces the physical delivery note and allows access to the document electronically during the transportation process.

➤ Who is required to switch to e-delivery note?

• Companies with gross sales revenues of 10 million TL and above in the 2023 accounting period,

• Those registered to the E-Invoice system,

• Manufacturers, wholesalers and logistics companies,

• Sector representatives specifically mandated by the Revenue Administration.

➤ Application Process:

1. The financial seal is obtained.

2. E-Delivery Note application is made through the GIB portal.

3. The testing process is completed and live use is started.

➤ How to Prepare a Delivery Note?

• An e-delivery note is created from the system before shipment,

• It is sent to the recipient via the system,

• A digital printout or a document with a QR code is given to the driver.

Technical Requirements

• Financial seal or e-Signature

• IT infrastructure or integrator service

• Software or portal membership that works integrated with GIB

Professional Support in E-Document Processes with GLC Accounting

As GLC Accounting, we provide application process management, system installation, training and integration support for your e-invoice, e-archive and e-delivery note applications. We facilitate the digital transformation of your business and save time and cost.