Supported business processes
Turkey uses a three-corner clearance model with a central government platform that supports the e-Fatura and e-Arşiv formats.
Business process model
Turkey uses a three-corner clearance model with Gelir İdaresi Başkanlığı (GİB) as the central clearance authority. The model follows a different path between the supplier, GIB, and the buyer depending on the recipient's e-Fatura registration status.
- e-Fatura process (registered recipients)
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Supplier submits an invoice to GIB for clearance through Sovos Cloud.
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GIB validates the invoice structure, business rules, and tax calculations.
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GIB routes the cleared invoice to the buyer's registered integrator.
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Supplier receives clearance confirmation from Sovos.
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Buyer accesses the invoice through their integrator system.
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- e-Arşiv process (non-registered recipients)
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Supplier submits invoice to GIB for clearance through Sovos Cloud.
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GIB validates and records the invoice.
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GIB returns the cleared invoice to the supplier through Sovos.
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Supplier delivers the invoice directly to the buyer through email, SMS, or print (includes QR code).
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Supported documents
Each invoice uses two key, interconnected fields: ProfileID and InvoiceTypeCode. GIB defines which invoice type codes you can use with each profile ID, so you need to use a correct value for InvoiceTypeCode when you issue documents.
To issue a document using the Indirect Tax API, leave the ProfileID field empty. Sovos populates it automatically based on the recipient's e-Fatura registration status. These are the ProfileID codes the API supports:
- TEMELFATURA
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The API assigns this value when the recipient is registered in e-Fatura. This is the basic invoice profile that does not require buyer acceptance.
- EARSIVFATURA
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The API assigns this value when the recipient is not registered in e-Fatura. In that case, the invoice goes directly to the buyer.
Supported InvoiceTypeCode values by profile ID:
| Invoice type code | Description | TEMELFATURA | EARSIVFATURA |
|---|---|---|---|
| SATIS | Standard sales invoice for goods and services. | Yes | Yes |
| IADE | Return invoice for returned goods. Uses negative amounts and must reference the original invoice. | Yes | Yes |
| TEVKIFAT | Invoice with partial VAT withholding. Includes the withholding code and rate. | Yes | Yes |
| TEVKIFATIADE | Return invoice for a previously issued withholding invoice. Must reference the original invoice. | Yes | Yes |
| ISTISNA | Invoice with a VAT exemption. Includes the exemption reason code. | Yes | Yes |
| OZELMATRAH | Invoice with a special tax base calculation for specific product categories such as gold, tobacco, and lottery. | Yes | Yes |
| IHRACKAYITLI | Invoice for export-registered sales (ihraç kayıtlı), sales under an Inward Processing Authorization Certificate (DİİB), and sales under the temporary admission regime. | Yes | Yes |
| SGK | Invoice for sales to the Social Security Institution (Sosyal Güvenlik Kurumu). | Yes | Yes |
| KONAKLAMAVERGISI | Invoice for accommodation services that includes accommodation tax. | Yes | Yes |
| KOMISYONCU | Invoice for commission-based sales of fruit and vegetables by wholesalers registered in the Hal Kayıt Sistemi (HKS). | No | Yes |
| HKSSATIS | Sales invoice for fruit and vegetable merchants registered in HKS. | No | Yes |
| HKSKOMISYONCU | Commissioner invoice for fruit and vegetable wholesalers registered in HKS. | No | Yes |
| SARJ | Invoice for electric vehicle charging services, billed weekly. | No | Yes |
| SARJANLIK | Invoice for electric vehicle charging services, billed at the time of delivery. | No | Yes |
| TEKNOLOJIDESTEK | Invoice for technology device support services. | No | Yes |
| YTBSATIS | Sales invoice under the Yatırım Teşvik Belgesi (YTB) investment incentive certificate. | No | Yes |
| YTBIADE | Return invoice under the YTB investment incentive certificate. | No | Yes |
| YTBISTISNA | VAT exemption invoice under the YTB investment incentive certificate. | No | Yes |
| YTBTEVKIFAT | Withholding invoice under the YTB investment incentive certificate. | No | Yes |
| YTBTEVKIFATIADE | Withholding return invoice under the YTB investment incentive certificate. | No | Yes |
Indirect Tax API does not support other GIB profile IDs such as IHRACAT (export), TICARIFATURA (commercial), YOLCUBERABERFATURA (passenger accompanying goods), KAMU (public sector), ENERJI (energy), and ILAC_TIBBICIHAZ (pharmaceutical and medical devices). These profiles require a direct Sovos Cloud integration using a raw UBL-TR file.