# What are e-invoice and e-archive invoice in Turkey, and what is the difference?

Source: https://kurumsal.pro/en/glossary/e-invoice-e-archive-turkey/ — Last updated: 2026-11-04

In Turkey, an e-invoice (e-Fatura) is the electronic invoice that taxpayers registered with the Revenue Administration (GİB) e-Invoice application issue to one another. An e-archive invoice (e-Arşiv Fatura) is an invoice created electronically for buyers who are not registered. According to GİB, an e-invoice has the same qualities as a paper invoice.

## In short
- In Turkey an e-invoice is the electronic invoice that taxpayers registered in the GİB e-Invoice application issue to each other.
- An e-archive invoice is issued to taxpayers not registered in the e-Invoice application and to buyers who are not taxpayers.
- According to GİB an e-invoice is not a new document type and has the same qualities as a paper invoice.
- Which document is issued depends on whether the buyer is registered in the e-Invoice application.
- In Kurumsal.pro the billing profile of the company keeps the e-invoice or e-archive type; documents are produced through Paraşüt, Luca or Logo Netsis in the agency's accounting line.

**e-invoice and e-archive invoice (Turkey):** In Turkey an e-invoice is an electronic invoice sent between taxpayers registered in the GİB e-Invoice application through the GİB platform; an e-archive invoice is an invoice issued electronically to buyers not registered in that application.

In Turkey an e-invoice (e-Fatura) is the electronic invoice that taxpayers registered in the Revenue Administration (GİB) e-Invoice application issue for the goods and services they sell to each other. An e-archive invoice (e-Arşiv Fatura) is an invoice created electronically for buyers not registered in that application. The definitions here are based on GİB's pages [about e-Invoice](https://ebelge.gib.gov.tr/efaturahakkinda.html) and [about e-Archive](https://ebelge.gib.gov.tr/earsivhakkinda.html), both in Turkish (accessed 4 November 2026).

## What is an e-invoice?

According to GİB, an e-invoice is an electronic document whose data format and standard are set by GİB and which carries the information an invoice must contain under Tax Procedure Law No. 213. Transmission between seller and buyer is made through GİB's central platform. An e-invoice is not a new document type; it has the same qualities as a paper invoice.

Other basic points from the GİB page are:

- **Parties:** taxpayers registered in the e-Invoice application issue and send e-invoices to one another.
- **Format:** the data format is the XML-based UBL-TR standard.
- **Legislation:** the application started with Tax Procedure Law General Communiqué No. 397 and has been in force since 5 March 2010; its legal nature is regulated in General Communiqué No. 509.

## What is an e-archive invoice?

An e-archive invoice is an invoice created electronically for taxpayers not registered in the e-Invoice application and for buyers who are not taxpayers. According to GİB's e-Archive page, taxpayers registered in the e-Archive application issue e-invoices to e-Invoice users and e-archive invoices to other buyers. The invoice is delivered to the buyer on paper or electronically, as requested. The framework of the application is General Communiqué No. 509.

Which businesses must switch to e-archive invoicing, and the amount thresholds, can change over time, so they are not given in this entry; current information should be checked on GİB's e-document pages.

## What is the difference between an e-invoice and an e-archive invoice?

The main difference between the two documents is the buyer. If the buyer is registered in the e-Invoice application, the document is sent as an e-invoice through the GİB platform. If the buyer is not registered, that is, an unregistered taxpayer or an individual, the document is issued as an e-archive invoice and delivered to the buyer on paper or electronically.

| Criterion | e-Invoice | e-Archive invoice |
|---|---|---|
| Buyer | Taxpayer registered in the e-Invoice application | Unregistered taxpayer or buyer who is not a taxpayer |
| Transmission | Through GİB's central platform | On paper or electronically, as requested |
| Legal nature | Same as a paper invoice | An invoice created electronically |
| Basis | Communiqués No. 397 and 509 | Communiqué No. 509 |

## e-Invoice and e-archive in corporate travel

In corporate travel the type of invoice is decided by the issuing party and the situation of the buyer company. An agency using the e-invoice and e-archive applications issues an e-invoice to a company registered in the e-Invoice application and an e-archive invoice to one that is not. That is why the agency has to record its corporate client's e-document status correctly together with the invoice details.

Whether an airline or hotel invoices the company directly depends on the supplier's own application. How a flight or hotel invoice is issued to a company is covered in [this article](/en/blog/vat-refund-and-invoice-processes-in-corporate-travel-dont-leave-your-money-on-the-table/), and the agency's e-document integration in [this one](/en/blog/e-invoice-and-expense-management-system-integration-automate-your-accounting-processes/).

## e-Invoice and e-archive in Kurumsal.pro

In Kurumsal.pro a corporate sale goes through the same accounting document line as the agency's other sales. The buyer on the document is the company's [billing profile](/en/glossary/billing-profile/), and the profile keeps the e-invoice or e-archive type.

- e-Invoice and e-archive documents are produced through **Paraşüt**, **Luca** or **Logo Netsis**, whichever the agency uses. Arkman is for current account and ticket transfer and does not produce e-documents.
- Delivery to GİB depends on the document provider; the platform itself is not an e-document integrator.
- Documents are protected against being produced again per line; missing documents are scanned and, on a temporary error, up to 8 automatic retries are made.
- In the agency panel, company invoices are followed with filters for period, company, billing profile and status; the company sees its invoices as PDF in the portal.

For details of the accounting providers see [accounting integrations](/en/accounting-integrations/), and for how payment and invoicing work together see [corporate travel payments and invoicing](/en/corporate-travel-payments-and-invoicing/).

## Frequently asked questions
### What is an e-invoice in Turkey?
An e-invoice is an electronic document whose data format and standard are set by GİB and which carries the information an invoice must contain under the Tax Procedure Law. Transmission between seller and buyer goes through GİB's central platform.

### Who is an e-archive invoice issued to?
According to GİB's e-document pages, an e-archive invoice is issued to taxpayers not registered in the e-Invoice application and to buyers who are not taxpayers. It is delivered to the buyer on paper or electronically, as requested.

### What is the main difference between an e-invoice and an e-archive invoice?
The difference is the buyer. If the buyer is registered in the e-Invoice application, the document is sent as an e-invoice through the GİB platform; if not, an e-archive invoice is issued. Both are created electronically.

### Can a flight or hotel invoice be received as an e-invoice?
The document type depends on the e-document application of the airline, hotel or agency issuing the invoice and on the buyer company's e-invoice registration. When the company gives its invoice details correctly, the issuing party decides the type accordingly.

### Is Kurumsal.pro an e-invoice integrator?
No. In Kurumsal.pro e-invoice and e-archive documents are produced through the accounting and e-document provider the agency uses; delivery to GİB depends on that provider. The platform itself is not an integrator.