e-Invoice is an invoice that is created, sent, received and stored electronically in line with the standards of Türkiye’s Revenue Administration (GİB). For businesses it replaces the paper invoice with a digital document that moves through the GİB system, which makes invoicing faster, easier to track and easier to keep in order.
This guide is written for businesses operating in Türkiye. We cover what an e-Invoice is, how it differs from paper and e-Archive invoices, who it is issued to, how to apply, how to issue it step by step, how to read the status codes, and what to do when a mistake is made. Tax rules and thresholds change, so confirm the current rules with your accountant.
What Is an e-Invoice?
An e-Invoice is an invoice in an electronic format (UBL-TR) that is signed with a financial seal or electronic signature and delivered through the GİB system or an authorized integrator to a buyer who is also registered in the e-Invoice system. Both the issuing and the receiving party must be registered users.
What Is an e-Invoice Used For?
- Speed: The invoice reaches the buyer within moments instead of days.
- Lower cost: No printing, postage or physical archiving.
- Fewer errors: Data is structured and can be checked automatically.
- Easier tracking: Status, acceptance and rejection can be followed in the system.
- Easier storage: Invoices are archived electronically as legally required.
e-Invoice vs. Paper Invoice
| Topic | Paper invoice | e-Invoice |
|---|---|---|
| Format | Printed | Electronic (UBL-TR) |
| Delivery | Post, courier, by hand | Through the GİB system |
| Approval | Stamp and signature | Financial seal or e-signature |
| Storage | Physical archive | Electronic archive |
| Tracking | Manual | Status tracking in the system |
e-Invoice vs. e-Archive Invoice
The e-Invoice is used between taxpayers who are both registered in the e-Invoice system. The e-Archive invoice is mostly issued to buyers who are not registered, such as consumers, and it is stored in an archive rather than delivered through the e-Invoice network. A business may need to use both, choosing per buyer.
Who Is an e-Invoice Issued To?
To persons and businesses registered in the e-Invoice system. Before you issue, you should check whether the buyer is a registered user.
Is Using the e-Invoice Mandatory?
It depends on the taxpayer’s status, sector and size. The Revenue Administration sets obligations by category and by turnover thresholds, and these change over time. Taxpayers outside the obligation can usually still join voluntarily. Check the current announcements or ask your accountant.
How Do You Apply for the e-Invoice?
In general, the taxpayer applies through the GİB’s application channels using the tax credentials, then chooses how they will issue invoices. Your accountant or integrator can guide you through the steps required at the time of application.
e-Invoice Usage Methods
GİB Portal Method
The official, free portal provided by GİB for basic e-Invoice operations. It suits businesses with a low invoice volume.
Private Integrator Method
An authorized private integrator provides software and manages the connection to the GİB system, often with additional features and with its own pricing. It is useful for higher volume and for connecting invoicing to accounting or e-commerce systems.
Direct Integration Method
The business connects its own systems directly to the GİB infrastructure. It requires technical capacity and is usually chosen by large organizations.
Using a private integrator is not mandatory; you can choose the method that suits your needs.
How Do You Issue an e-Invoice?
- Check whether the buyer is an e-Invoice taxpayer. This determines whether you issue an e-Invoice or an e-Archive invoice.
- Choose the right invoice scenario (basic or commercial; see below).
- Choose the invoice type (sales, return, exemption and so on).
- Check the invoice date and number.
- Check the seller information.
- Enter the buyer information.
- Add the goods or services, with quantities and unit prices.
- Enter the tax information correctly.
- Check discounts and expenses.
- Add delivery note and order details if relevant.
- Write notes and explanations where needed.
- Check the totals.
- Save as a draft and review it one last time.
- Approve with the financial seal or electronic signature.
- Send the invoice.
- Track the invoice status until the process is complete.
What Is a Basic Invoice?
A scenario in which the buyer does not give an acceptance or rejection response through the system.
What Is a Commercial Invoice?
A scenario in which the buyer can accept or reject the invoice through the system.
Difference Between Basic and Commercial Invoices
With a basic invoice the process ends with delivery. With a commercial invoice, the buyer’s response (accept or reject) is part of the process, and the time limits for rejection and objection matter. The period for objecting to a commercial invoice is eight days, counted from when the invoice is delivered to the buyer.
What Is an e-Invoice Status Code?
When an invoice is sent, it travels in an “envelope” (zarf). The system returns status codes that show where the envelope is in the process. These codes describe the technical delivery of the envelope; they are not the same as the buyer’s acceptance of a commercial invoice.
e-Invoice Status Codes and Their Meanings
| Code | Meaning | What it shows |
|---|---|---|
| 1000 | Envelope added to the queue | Waiting to be processed |
| 1100 | Envelope is being processed | Technical checks are in progress |
| 1200 | Envelope processed successfully | Technical checks passed; not yet final |
| 1210 | Document could not be sent to the address | Temporary delivery problem |
| 1215 | Document delivery failed | Could not be delivered despite retries |
| 1220 | No system response from the recipient | Reached the recipient system but no technical reply |
| 1230 | Recipient system’s response was a failure | The recipient system returned a failed technical reply |
| 1300 | Completed successfully | Technical delivery and processing finished |
What Does 1000 Mean?
The envelope has been queued in the GİB system and is waiting to be processed.
What Does 1100 Mean?
Technical checks on the envelope are ongoing.
What Does 1200 Mean?
The envelope passed the technical checks, but the process has not yet been finally completed.
What Does 1210 Mean?
The envelope could not temporarily be delivered to the recipient’s system address.
What Does 1215 Mean?
Despite repeated attempts, the envelope could not be delivered to the recipient.
What Does 1220 Mean?
The envelope reached the recipient’s system, but no technical response came back from it.
What Does 1230 Mean?
The recipient’s system sent a failed technical response for the envelope.
What Does 1300 Mean?
The technical delivery and processing of the envelope finished successfully. Note that for a commercial invoice, 1300 does not tell you whether the buyer accepted or rejected it; check the acceptance or rejection response separately.
Should You Resend After a Status Code Problem?
Be careful. With a 1220 status, the invoice may well have reached the buyer, so resending can create a duplicate invoice. With a 1210 status, do not issue a new invoice until the status is final, because GİB may retry the delivery itself. Contact your integrator or accountant before reissuing.
How Is an e-Invoice Canceled?
A sent and approved e-Invoice cannot be edited directly. Depending on the scenario and time limits, and with the counterparty’s approval where required, cancellation or objection can be handled through the e-Invoice Cancellation/Objection Portal, or through a commercial rejection response.
What to Do If an Incorrect e-Invoice Was Issued
Depending on the invoice scenario, the options are cancellation, rejection, objection or an appropriate correction document (such as a return invoice). Acting quickly, within the time limits, and documenting the correction is important. Ask your accountant which route applies.
Points to Watch When Issuing e-Invoices
- Check the buyer’s registration status before you issue
- Be careful with tax information and totals
- Keep seals, certificates and integrator accounts current
- Store invoices electronically as required by regulation
- Send a viewable copy (PDF) by email if you wish, but remember that the actual e-Invoice is the electronic data delivered through the system
- Track statuses rather than assuming success
e-Invoice for E-Commerce Sites
An online store issues an invoice for every order. With an integration, the invoice can be created automatically when the order is confirmed, which saves time and reduces mistakes. To plan your store, read how to set up an e-commerce website and ways to increase e-commerce sales.
The Importance of e-Invoice for B2B Businesses
B2B transactions involve high volumes, repeat customers and payment terms, so quick, trackable invoicing supports cash flow and reconciliation. See the B2B business model.
e-Invoice in Export Operations
Export transactions have their own invoice types and document requirements. Plan your invoicing process together with customs and export documentation; read more in our e-export guide.
Advantages and Disadvantages of e-Invoice
| Advantages | Disadvantages |
|---|---|
| Faster and cheaper than paper | Setup and integration effort |
| Fewer errors and easier tracking | Dependence on systems and certificates |
| Electronic storage | Need to understand statuses and scenarios |
| Suited to automation | Integrator fees for some options |
e-Invoice Issuing Checklist
- Buyer’s registration status checked
- Correct scenario and invoice type selected
- Seller and buyer information verified
- Goods/services, tax and totals checked
- Draft reviewed
- Approved with financial seal or e-signature
- Sent and status tracked
- Stored electronically
Keep Your Invoicing Process Orderly and Controllable
The e-Invoice is one of the basic e-document applications that let businesses create, send, receive and track their sales documents electronically. A well-organized process, with the right method, clear checks and status tracking, reduces mistakes and saves time. For help with digital processes around your business, you can look at our digital marketing services.
Frequently Asked Questions About e-Invoice
What is an e-Invoice?
An invoice created, sent, received and stored electronically in line with the Revenue Administration’s standards.
How is an e-Invoice issued?
Check the buyer’s registration, choose the scenario, enter buyer and product information, calculate taxes, approve with a financial seal or e-signature and send.
Who is an e-Invoice issued to?
To persons and businesses registered in the e-Invoice system.
What if the buyer is not an e-Invoice taxpayer?
According to the application the business is subject to, an e-Archive invoice or another invoice method complying with the regulation is used.
Are e-Invoice and e-Archive the same?
No. The e-Invoice is between registered users; the e-Archive is mostly issued to buyers who are not registered in the e-Invoice system.
Is a financial seal required for e-Invoice?
Legal entities use a financial seal; electronic signatures can be used for suitable natural-person transactions.
Can an e-Invoice be sent as a PDF?
The PDF can be a viewable copy, but the actual e-Invoice consists of UBL-TR compliant electronic data transmitted through the system.
Within how many days must an e-Invoice be issued?
The period is determined by the Tax Procedure Law and the nature of the transaction. Get your accountant’s opinion for the current practice.
What is a basic invoice?
An e-Invoice scenario where the buyer does not give an acceptance or rejection response through the system.
What is a commercial invoice?
A scenario where the buyer can give an acceptance or rejection response through the system.
Within how many days can a commercial invoice be rejected?
The eight-day period is important for rejection and objection, counted from when the invoice is delivered to the buyer.
What does status code 1000 mean?
The envelope was queued in the GİB system and is waiting to be processed.
What do status codes 1100 and 1200 mean?
1100 means technical checks are in progress; 1200 means the envelope passed them but the process is not finally complete.
What do 1210, 1215, 1220 and 1230 mean?
1210: temporarily could not be sent to the recipient address. 1215: could not be delivered despite retries. 1220: reached the recipient but no system response came back. 1230: the recipient system returned a failed response.
What does 1300 mean, and is a commercial invoice in 1300 accepted?
1300 means the technical delivery and processing finished successfully. It does not mean a commercial invoice was accepted; check the acceptance or rejection response separately.
Should an invoice in status 1220 or 1210 be resent?
Not for 1220: it may have reached the buyer, and resending can create a duplicate. For 1210, do not issue a new invoice before the status is final.
Can a wrong e-Invoice be corrected or canceled?
The content of a sent invoice cannot be changed directly. Depending on the scenario, cancellation, rejection, objection or a correction document is used.
Must e-Invoices be stored?
Yes, electronically, in line with the retention and presentation obligations in the regulation.
Is the GİB Portal free, and is a private integrator required?
The GİB Portal is the official method for basic operations; private integrators apply their own pricing. Using an integrator is not mandatory.
Is e-Invoice sent by email?
It is delivered through the GİB system; a viewable copy can also be shared by email.
