Türkiye pushes the e-Archive invoice deadline for simplified-method taxpayers to 1 January 2027
This page records one dated change. For the rules in Turkey as they stand today, see the Turkey guide →
- Jurisdiction
- Turkey
- Tax
- VAT
- Change type
- E-invoicing
- Status
- Enacted
- Impact
- Plan ahead
- Announced
- 31 December 2025
- Effective
- 1 January 2027
- Authority
- Resmî Gazete, T.C. Cumhurbaşkanlığı
- Systems
- Invoicing
- Verified
- Fetched from official source · high confidence
Turkish taxpayers whose commercial earnings are determined under the simplified method, or who keep books on the business-account basis, and who were due to transition to e-Archive invoicing.
Simplified-method and business-account taxpayers: prepare to issue e-Archive invoices from 1 January 2027.
Invoicing
Turkey's Tax Procedure Law General Communiqué No. 589 (Resmî Gazete No. 33124, 5th repeat, 31 December 2025), amending Communiqué No. 509, extends the transition to the e-Archive invoice for taxpayers whose commercial earnings are determined under the simplified method or who keep books on the business-account basis: their transition period runs to 31 December 2026 and the follow-on date becomes 1 January 2027, instead of 1 January 2026.
What changed in detail
Turkey’s Tax Procedure Law General Communiqué No. 589 (Resmî Gazete No. 33124, 5th repeat, 31 December 2025), amending Communiqué No. 509, extends the transition to the e-Archive invoice for taxpayers whose commercial earnings are determined under the simplified method, or who keep books on the business-account basis. Their transition period now runs to 31 December 2026, and the follow-on date moves to 1 January 2027, in place of the previously set 1 January 2026.
What it means
This is a compliance-date extension rather than a change to who is ultimately in scope: simplified-method and business-account taxpayers still land in e-Archive invoicing, just a year later than the prior schedule required. Systems and process work aimed at a 1 January 2026 go-live for this taxpayer group can be rescheduled, but should not be dropped — the obligation itself is unchanged, only its start date.
Proof
Bu Tebliğ yayımı tarihinde yürürlüğe girer.This Communiqué enters into force on its date of publication.
Archived from the official distribution · Resmî Gazete No. 33124 (5. Mükerrer), 31 December 2025 — VUK Genel Tebliği Sıra No. 589 · www.resmigazete.gov.tr