e-invoicing

Compliance Network Implementation Guide

Turkey-specific technical requirements

Turkey-specific requirements such as tax ID format, VAT rates, and date formats.

Vergi Kimlik Numarası (VKN) tax ID format

Format

10 digits with no separators, hyphens, or spaces. Example: "0100478064".

Validation

The checksum algorithm validates correctness:

JAVASCRIPT
function validateVKN(vkn) {
  if (!/^\d{10}$/.test(vkn)) return false;
  
  let v1 = 0, v2 = 0;
  
  for (let i = 0; i < 9; i++) {
    let digit = parseInt(vkn[i]);
    let temp = (digit + (9 - i)) % 10;
    v1 += temp;
    v2 += (temp * (9 - i) + 1) % 10;
  }
  
  let checksum = (10 - (v2 % 10)) % 10;
  return checksum === parseInt(vkn[9]);
}

VAT rates and calculations

Standard rates
20%

Standard rate (KDV) for most goods and services

10%

Reduced rate (basic food products, certain services)

1%

Super-reduced rate (agricultural products, certain essential goods)

0%

Zero rate (exports, international transportation)

Exempt categories
  • Financial services and insurance

  • Medical and healthcare services

  • Education

  • Real estate leasing by individual landlords

Tax calculation

Tax calculation uses these formulas:

CODE
Tax Amount = Base Amount × Rate
Gross Amount = Base Amount + Tax Amount

When you calculate taxes, you must round all amounts to two decimal places.

Important:

Always use decimal arithmetic, not floating point, to avoid rounding errors in tax calculations.

Amount precision

Currency amounts

Two decimal places. Example: "1234.56".

Quantities

Up to eight decimal places. Example: "10.25197700".

Unit prices

Up to eight decimal places. Example: "50.53112390".

Tax percentages

Two decimal places. Example: "20.00".

Exchange rates

Two decimal places. Example: "40.73".

Date and time format

Date format

Use the YYYY-MM-DD (ISO 8601) format. Example: 2025-08-15.

DateTime format

Use YYYY-MM-DDTHH:MM:SS+03:00 to include the Turkey timezone, which is UTC+03:00 (year-round, no Daylight Saving Time). Example: 2025-08-15T20:38:09+03:00.

Issue date rules

You must:

  • Never choose a date in the future.

  • Submit the invoice within seven days of the issue date.

  • Submit invoices promptly for best operational efficiency.

Unit of measure codes

Turkey uses UN/CEFACT codes (Recommendation 20).

Code Description Usage
C62 Unit (piece) Individual items
KGM Kilogram Weight in kg
MTR Meter Length in meters
LTR Liter Volume in liters
HUR Hour Time in hours
DAY Day Time in days
MTK Square meter Area in square meters
MTQ Cubic meter Volume in cubic meters

The following example shows how to use these codes:

CODE
<cbc:InvoicedQuantity unitCode="C62">1</cbc:InvoicedQuantity>
<cbc:InvoicedQuantity unitCode="KGM">25.50</cbc:InvoicedQuantity>