TURKEY-EFATURA-DETAIL

Turkey GİB eFatura UBL-TR since 2014.

Definition

eFatura ecosystem: eFatura (B2B, B2G) inter-enterprise GİB Portal/Special Integrator, eArşiv Fatura (B2C, eInvoices archived only), eDespatch Note (eIrsaliye, transport documents since July 2018), eLedger (eDefter accounting books since 2015), eMM (Mustahsil Receipt agricultural receipt). UBL-TR format: UBL 2.1 customised Turkish fiscal extension. Transport: SOAP/REST API. Special Integrators (~50 certified vendors, Logo Software, Mikro Yazilim, Uyumsoft, Foriba, e-Fatura.com.tr). VAT KDV 20% standard since July 2023 (previously 18%).

Origin

Tax Procedure Law No. 213 article 230 ; GİB eFatura framework 2010 ; mandatory April 2014 (revenue threshold TRY 25M) ; threshold lowered to TRY 5M 2018, TRY 3M 2024 ; ~1.2M enterprises 2024.

Example in context

Turkcell (Turkish telecom) issues B2B invoices to enterprises via Special Integrator Logo Software: UBL-TR format, SOAP API GİB transport, VAT KDV 20% on services, eFatura Accepted/Rejected status, local SAP ERP integration.

Related terms

• Israel CTC — other mature MENA.