Issuing an invoice in e-commerce activities is both a legal requirement and a way to enhance your business’s credibility. To fulfill tax obligations and protect customer rights, it is essential to follow the correct invoicing procedures. Additionally, issuing invoices helps businesses track their financial transactions.
What Are the Types of Invoices in E-Commerce?
The types of invoices that can be issued for e-commerce businesses include:
Electronic Invoice (e-Invoice): An invoice issued electronically between taxpayers.
Electronic Archive Invoice (e-Archive Invoice): Issued for end customers who are not taxpayers.
Paper Invoice: The traditional method for businesses that do not prefer digital solutions.
Differences Between E-Invoice and E-Archive Invoice
E-Invoice is sent only to customers who are taxpayers, while e-Archive Invoice is issued for customers who are not taxpayers.
Transition to the e-Invoice system is subject to certain conditions set by the Revenue Administration (GİB).
Requirements for Transitioning to the E-Invoice System
1. Revenue Requirement
As of 2023, taxpayers with a gross sales revenue of 5 million TL or more were required to transition to the e-Invoice system by the end of July 2024.
On November 12, 2024, an update was made to the Tax Procedure Law General Communiqué, adjusting the e-Archive invoice issuance limits.
The Tax Procedure Law General Communiqué (No. 509), amended by Communiqué No. 573, introduced significant updates to e-Archive invoice requirements.
- The e-Archive Invoice limits have been redefined. According to the new regulation, the mandatory e-Archive invoice issuance threshold, which was previously set at 5,000 TL including taxes, has been updated. From January 1, 2025, to December 31, 2025, e-Archive invoices must be issued for invoices exceeding 3,000 TL including taxes.
- Starting from January 1, 2026, all invoices must be issued as e-Archive invoices, regardless of the amount.
With this change, issuing e-Archive invoices will also become mandatory for lower-value transactions.
2. Sector-Specific Obligations
For businesses operating in certain sectors, the e-Invoice requirement has been enforced regardless of revenue:
E-Commerce Businesses: Taxpayers selling goods and services online must transition to the e-Invoice system if their gross sales revenue reaches 500,000 TL or more.
Real Estate and Vehicle Leasing: Companies engaged in buying, selling, or leasing real estate or motor vehicles must issue e-Invoices, regardless of revenue.
Brokerage and Wholesale Trade: Commission agents and merchants engaged in the trade of agricultural and livestock products must also use e-Invoices, regardless of revenue.
3. Technical Requirements for Transitioning to the E-Invoice System
To transition to the e-Invoice system, businesses must meet the following technical requirements:
Being a Taxpayer: The e-Invoice system applies only to taxpayers. Individuals conducting personal sales (without establishing a sole proprietorship or company) cannot use the e-Invoice system.
Financial seal or electronic signature: A financial seal is required for legal entities (companies), while an electronic signature (e-signature) is required for real persons (sole proprietorships).
Registration on the GİB Portal: Registration must be completed through the Revenue Administration’s e-invoice portal.
Use of an Authorized Integrator (Optional): You can work with GİB-authorized integrator firms for invoice issuance and storage processes.
4. Transition process and deadlines
Companies that reach the revenue threshold must transition to the e-invoice system by the end of the 7th month of the following year
Once the transition to the e-invoice system is completed, the use of e-archive invoices also becomes mandatory automatically.
5. Penalties
Businesses that do not comply with the e-invoice requirement may be subject to various administrative fines imposed by the Revenue Administration. Additionally, penalties may be applied under the Tax Procedure Law for each invoice that is not issued properly.
What Are the Legal Requirements for Issuing an Invoice in E-Commerce?
To issue an invoice in e-commerce, you must meet the following requirements:
- Possess a tax certificate.
- Establish a business or company for commercial activities..
- Use a cash register or invoicing software approved by the Ministry of Finance.
How to Create an E-Commerce Invoice?
When issuing an e-commerce invoice, it is crucial to enter the correct invoice details and select the appropriate software system for e-invoicing.
Entering Correct Invoice Information
The essential details that must be included in an invoice:
- Invoice number and date
- Seller and buyer information
- Product/service details
- Total amount and VAT information
Choosing the Right Software
Using reliable and legally compliant software for issuing e-commerce invoices is essential. Cloud-based solutions offer practicality and flexibility.
Step-by-Step Invoice Issuance Process in E-Commerce
After completing the sales transaction, log into your invoicing software.
Enter customer and product details into the system.
Add tax rates and other applicable charges.
Send the invoice to the customer via email or as a printed document.
How to Transition to the E-Invoice and E-Archive Invoice System?
Follow these steps when transitioning to the e-invoice and e-archive invoice system:
- Apply through the Revenue Administration (GİB) portal.
- Set up the system through authorized integrator firms.
- Obtain an electronic signature or financial seal.
Cost of Issuing an Invoice
The cost of issuing invoices varies depending on the software used and paper expenses. However, transitioning to the e-invoice system reduces costs in the long run and enhances sustainability.
Key Considerations When Issuing Invoices in E-Commerce
- Set tax rates correctly.
- Do not exceed the invoicing deadline.
- Ensure that every sales transaction is invoiced.
What to Consider When Choosing E-Commerce Invoice Software?
When selecting invoice software for e-commerce, pay attention to the following factors:
- A user-friendly interface.
- Approval by the Revenue Administration (GİB).
- Availability of technical support and updates.
- Compatibility with e-commerce platforms.
For e-commerce businesses, issuing invoices is not only a legal obligation but also enhances the professionalism and credibility of the company. By using the right software and procedures, you can manage this process quickly and efficiently.
