For many manufacturers and wholesalers in Türkiye, 1 July 2026 closed the last chapter of working with paper documents. The e-document calendar of the Revenue Administration (GİB) brought a new threshold group into scope: businesses whose gross sales revenue exceeded 3 million TL in the 2024 or 2025 fiscal year must move to e-Invoice, and those among them above 10 million TL must also move to the e-Delivery Note. If you crossed the threshold this year, printing delivery notes at the press is over for you.
This guide explains which businesses fall in scope, what each document is for, how much the penalty is for staying on paper, and — most importantly — how to fit the switch into your daily accounting and production flow. The figures rest on regulation; read them knowing the amounts are updated every year.
What changed on 1 July 2026
GİB relies on the Tax Procedure Law General Communiqué No. 509 and its later amendments. The communiqué sets July of the year following the revenue year as the deadline. So if your 2024 or 2025 revenue crossed the threshold, the deadline was 1 July 2026.
| Document | Scope threshold (2024/2025 gross sales) | Deadline |
|---|---|---|
| e-Invoice | 3 million TL and above | 1 July 2026 |
| e-Delivery Note | e-Invoice taxpayer + above 10 million TL | 1 July 2026 |
| e-Invoice (e-commerce, real estate, motor vehicles) | 500 thousand TL | July of the following year |
Some sectors fall in scope regardless of revenue. The following groups must issue e-Invoice/e-Delivery Note whatever their sales:
- Holders of licences under the SCT (ÖTV) List I (fuels, lubricants) and List III (alcoholic beverages, tobacco)
- Those manufacturing, importing or exporting iron and steel products
- Sugar manufacturers and holders of mining operation licences
- EPDK-licensed fuel and lubricant dealers
- Accommodation businesses certified by the Ministry of Culture and Tourism (hotels, motels, guesthouses)
- Commission agents or traders in fruit and vegetables
- Online advertising service intermediaries
If you don’t know your turnover and sector code (NACE), a two-minute check with your accountant will settle whether you are in scope.
e-Invoice, e-Archive, e-Delivery Note: which is for what
All three are electronic documents, but they do different jobs. Mixing them up leads to issuing the wrong document and a later correction burden.
- e-Invoice is issued between two registered taxpayers in the system. If both you and your buyer use e-Invoice, it travels through the GİB infrastructure as a closed loop.
- e-Archive Invoice is the electronic invoice issued to buyers who do not use e-Invoice (end consumers or firms not registered in the system). Through the end of 2026, invoices above 3,000 TL including taxes must be issued as e-Archive; from 1 January 2027 the amount limit is expected to disappear. Confirm this date with your accountant close to the effective period.
- e-Delivery Note is the electronic dispatch note issued when goods physically move. It replaces the paper delivery note; it is created and transmitted electronically at the moment of shipment.
In manufacturing and distribution the hardest step is usually the e-Delivery Note, because the document is tied to the live moment of shipment and touches your warehouse and logistics flow.
If you don’t switch: a penalty per document
Being in scope and still issuing paper documents triggers a special irregularity penalty under the Tax Procedure Law. The penalty applies per document; hundreds of paper delivery notes in one shipping season add up to a serious sum fast.
For 2026 the per-document special irregularity penalty was set in the tens of thousands of TL, and there is also a ceiling on the total penalty applied within a calendar year for the same document type. Because these amounts are revised each year by the revaluation rate, confirm the current figure from GİB’s official announcements or your accountant. The point stands: if you are in scope, the cost of waiting can be many times the cost of the switch.
How to switch: GİB portal or integrator
GİB offers three routes, and the right choice depends on your document volume.
- The GİB Portal method provides a free web interface for businesses with low document volume. You enter each invoice manually; this may suffice for a micro business issuing a few documents a day.
- Direct integration is for high-volume organisations connecting their own systems straight to GİB; it requires technical infrastructure and ongoing compliance.
- Switching through a private integrator is the route most SMEs prefer. A GİB-authorised integrator takes the invoice from your software and sends it to GİB, handling storage and format compliance.
For most SMEs the critical question isn’t “which portal” but “will the document come from the system or be keyed in by hand”. If your accountant types each invoice into the portal one by one, you’ve moved to e-documents but not gone digital: the same data is entered twice and the error rate climbs.
Connecting e-documents to the ERP is the real work
E-transformation is not just a software install; done well, it is the start of a digital transition. When you connect the document flow to your ERP, the gains compound:
- The e-Delivery Note is created automatically once the order is confirmed, and stock drops at the same moment.
- As the dispatch note becomes an invoice, the data is not re-entered.
- Customer, stock and accounting records draw from a single source, and month-end reconciliation shortens.
That same data discipline lays the foundation for other reports you will need later. Regular sales and shipment data produced from the system also feeds compliance reports such as a carbon footprint or CBAM/CSRD down the line. Data that is measured and held in one place stays ready, whatever report is asked for.
This is where İkiz Eksen steps in: it treats the e-document switch not as an accounting formality but as a chance to put your data flow in order. It measures field data, turns it into value through ERP and process automation, and sets up the compliance side; it runs projects end to end across Türkiye. That experience comes from the Qera team, which has delivered more than 100 ERP implementations across over 15 sectors.
If you haven’t planned the switch yet, or you’ve moved to e-documents but still key data in by hand, take a look at our solutions or get in touch — let’s review where you stand and map the shortest path together.
Frequently Asked Questions
Does the e-Invoice and e-Delivery Note obligation cover me?
If your gross sales revenue in the 2024 or 2025 fiscal year exceeded 3 million TL you are in e-Invoice scope, and if it exceeded 10 million TL you are also in e-Delivery Note scope. Some sectors (SCT licence holders, iron and steel, fuel dealers, accommodation, fruit and vegetable agents and others) are in scope regardless of revenue. Confirm your exact status with your accountant.
What happens if I missed the deadline?
Being in scope and issuing paper documents triggers a special irregularity penalty, applied per document. If you realise you crossed the threshold, don’t delay the switch; with an integrator, application and setup can be completed within a few days.
I’m a small business — what’s the most practical route?
If your document volume is low, the GİB Portal offers a free start. But if you already produce invoices in an accounting or sales system, switching through a private integrator avoids data duplication and means less work in the long run.
Does moving to e-documents count as digital transformation?
Not on its own. If you key the document into the portal by hand, you’ve only changed the format. The real gain appears when you connect e-documents to your ERP and digital transition flow and produce the data from a single source.
Can I rely on these figures and dates?
The thresholds, dates and penalty information here rest on the Tax Procedure Law General Communiqué No. 509 and current sources. The amounts (penalties in particular) are updated yearly and the e-Archive dates may change; before acting, confirm with GİB’s official sources (gib.gov.tr, ebelge.gib.gov.tr) or your accountant.