About compliance in Turkey

Turkey's clearance-based e-invoicing system requires transmitting invoices to Gelir İdaresi Başkanlığı (GİB) for validation through authorized integrators like Sovos before they are legally valid.

Compliance model

Version: UBL-TR 1.2, which is based on Universal Business Language (UBL) 2.1 with Turkey-specific extensions.
Type: Clearance (three-corner model)
How it works: Turkey operates a clearance-based system where you must transmit all your invoices to GIB for validation through authorized integrators like Sovos before the invoices you issue are legally valid.
Business process: You must transmit your issued invoices through Sovos Cloud to GIB for clearance. For e-Fatura invoices, GIB routes the cleared invoice to the buyer's registered integrator. For e-Arşiv invoices, you must receive the cleared invoice and deliver it directly to the buyer.
Storage: Sovos stores all invoices for 10 years.

Key compliance insights

Digital signature: Obtain a Mali Mühür (financial seal) or a qualified electronic signature from an authorized provider to use during initial GIB registration and onboarding. The certificate subject must match the registered VKN.

Note:
After onboarding, Sovos automatically signs all documents using the Authorized Integrator's seal. You don't need to configure or manage certificates to sign individual invoices.
Sequential numbering: Sovos manages invoice numbering and serialization automatically, following GIB's alphanumeric pattern (for example, ABC2024000001) and keeping sequence numbers consecutive within each series.

Note:
You don't need to generate invoice numbers, register series with GIB, or include the InvoiceID or ProfileID in your documents. Sovos assigns sequential invoice numbers and determines which system to use (e-Fatura or e-Arşiv) based on whether the recipient is a registered e-Fatura user.
QR code requirement: All printed invoice representations require QR codes for verification purposes.

Note:
Sovos automatically generates QR codes when creating printable documents. You don't need to generate or embed QR code data in your UBL documents.
ERP integration: Integrate your accounting system with the Compliance Network platform for automated invoice submission through Sovos Cloud to GIB.
Cloud Portal access: Request access to the Test Sovos Cloud Portal or the Production Sovos Cloud Portal to monitor and view your inbound and outbound documents.

Legal and regulatory requirements

Tax registration: Legal entities must have a valid Vergi Kimlik Numarası (VKN) number and individuals must have a valid ERROR - unresolved reference (tckn_gloss_term) number.
Legal entity: Taxpayers must comply if they have annual gross revenue exceeding specified thresholds, operate in specific sectors such as e-commerce and licensed warehouses, or voluntarily adopt e-invoicing.
Fixed establishment: Foreign businesses with a fixed establishment in Turkey must comply with the country's e-invoicing requirements.
Fiscal representative: Non-resident suppliers might need to appoint a fiscal representative.
Data protection: Kişisel Verileri Koruma Kanunu (KVKK) governs how you handle e-invoicing data.

Regulatory updates

Turkey's e-invoicing requirements change regularly. Always verify current requirements at the following resources.

Application responses

Sovos provides document status and error handling returns application responses.

Note:

You will not receive HTTP error codes while using Indirect Tax API for Turkey.

Sovos Docs