GİB e-Fatura (Turkey)

e-Fatura is Turkey's electronic invoice used between taxpayers registered with the GİB.

Definition

e-Fatura is Turkey's official electronic invoice, managed by the GİB (Gelir İdaresi Başkanlığı, the Turkish Revenue Administration). It applies only where the issuer and the recipient are both registered to the e-Fatura system.

Invoices travel in a structured format derived from UBL and flow through a centralised infrastructure operated by the GİB.

How it works

The system offers several ways to connect:

• a portal provided by the GİB;
• direct integration for large issuers;
• using a special integrator (an accredited provider) that manages the connection on the business's behalf.

Because both issuer and recipient must be registered, the system first checks the recipient's eligibility before an invoice is sent.

Good to know

e-Fatura is the "between registered users" backbone of the Turkish scheme. When the recipient is not registered to e-Fatura, the issuer switches to the complementary e-Arşiv mechanism.

The scope of obligated taxpayers has expanded in stages, notably driven by turnover thresholds and specific business sectors.