Turkish-resident taxpayers obliged to issue invoices under VUK Art. 232. e-Fatura: gross sales revenue at or above TRY 3,000,000, with a lower TRY 500,000 sector threshold for e-commerce sellers, marketplace and intermediary service providers, internet advertising, and real-estate and motor-vehicle trading; accommodation providers with a tourism operating certificate have no threshold at all. e-Arşiv: automatic for every e-Fatura registrant, and from 1 Jan 2026 for everyone else regardless of amount. e-İrsaliye: e-Fatura registrants at or above TRY 10,000,000 plus mandatory sectors regardless of turnover. Non-residents have no direct obligation; export invoices have required e-Fatura via the customs route since 1 Jul 2017.
The English-language vendor guides are stale on the most important 2026 change, so anyone scoping a Türkiye rollout off them will under-scope badly — from 1 Jan 2026 a balance-sheet-basis Turkish taxpayer has no paper invoice option at any value. Second trap: the annually re-indexed general invoice-issuance floor (fatura düzenleme haddi, TRY 12,000 for 2026) is a different number entirely and is routinely confused with the e-Arşiv threshold. Third: e-Fatura only works between registered users — if the buyer is not on the GİB register you must issue e-Arşiv instead, and getting that routing decision wrong is the classic integration bug. Note also that Türkiye is not GCC or Arab League, so if the page is branded strictly "Middle East" it should be framed as "Middle East & Türkiye" or placed in a separate band.
4 of 6 are primary sources. Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.
A page is a starting point. A scoped analysis gives you the specification, the mapping and the effort — in weeks, not quarters.
