e-Invoice and e-Waybill in Türkiye: What to Expect from Your Supplier

On the buying side, e-documents usually get delegated to accounting — yet your supplier’s e-document discipline directly sets the speed of your processes and the quality of your audit file. A delivery arriving on a paper waybill means manual entry; a lost invoice blocks reconciliation; paper documents stretch every return. This guide summarises Türkiye’s e-document trio for procurement professionals — particularly useful if you’re a foreign-owned company buying locally.

The three documents in one paragraph

e-Fatura (e-invoice) travels electronically between taxpayers both registered in the Revenue Administration (GİB) system. e-Arşiv is the electronic invoice issued to buyers outside that system (or consumers). e-İrsaliye (e-waybill) is the electronic dispatch note: issued before goods move, presented electronically in transit.

Who is mandated in 2026?

As of this article’s publication (August 2026) the general frame is as follows — thresholds are updated by GİB regulation, so verify current values via gib.gov.tr:

• e-Fatura: taxpayers whose 2025 gross sales reached TRY 3,000,000 or more must be on e-Fatura by 1 July 2026. Several sectors (e-commerce, real estate, vehicle trade) carry a far lower TRY 500,000 threshold; some activities (accommodation) are mandated regardless of revenue.
• e-Arşiv: from 1 January 2026, taxpayers keeping balance-sheet books must issue e-Arşiv invoices with no amount threshold; for others it applies above set amounts.
• e-İrsaliye: the general threshold is TRY 10,000,000 of gross sales revenue; listed sectors such as iron and steel, mining, sugar and fertiliser are covered regardless of revenue. Expecting any mid-size supplier to handle e-waybills is now reasonable.

The practical takeaway: a supplier of corporate scale operating outside the e-document system in 2026 is increasingly the exception. A vendor still issuing paper invoices is either very small or under-invested in digital process — both are data points for your vendor assessment.

What it gives you as the buyer

• Entry automation: e-Fatura arrives as UBL-TR XML; your ERP posts lines without manual entry, and order-invoice matching automates.
• Documents that can’t get lost: invoices route through the GİB system — no more “the invoice never reached us” and duplicate-copy traffic.
• Dispatch visibility: the e-waybill shows goods en route with documentation ahead of arrival; goods-receipt checks speed up, and partial acceptance/rejection is recorded via electronic response.
• The audit file: invoice + waybill + order held electronically and matched turns audits from hours into minutes.
• No physical archive: electronic retention replaces folder storage for the statutory period — the more branches, the bigger the gain.

Six questions to ask your supplier

1. “Are you an e-Fatura taxpayer?” If not, ask how their e-Arşiv routine works and when they plan to migrate.
2. “Will our order/request references appear on the invoice?” Order number, site/branch name, cost centre — prerequisites for automated matching on your side.
3. “Do shipments travel on e-waybills?” If not, require digital copies of paper waybills no later than with the invoice.
4. “Will invoice lines mirror our list?” An 80-line order invoiced as one line of “sundry materials” erases the automation value entirely. Line-by-line invoicing should never be a negotiation.
5. “What’s the process on returns and discrepancies?” e-Fatura rejection windows are short — agree a goods-receipt rhythm that fits them.
6. “When and how do we reconcile accounts?” Monthly electronic reconciliation (including BA/BS alignment) is the insurance policy of term trading.

How AKSCO runs it

Every AKSCO sale runs on a written, traceable document routine: line-based invoicing, waybill discipline on dispatch, order and branch references on invoices, periodic account reconciliation. Whatever document regime a supplier operates under, the questions on this page are the ones worth asking: is every line itemised, does the dispatch document match the invoice, and can the account be reconciled on a fixed cycle? Read it alongside our open account and term invoice guide — our working model is built on this routine. See it on your first order: send a request and every document arrives line by line and fully referenced, from quote to invoice.

Note: This article is informational; thresholds and dates change with regulation. Consult your financial advisor for your own obligations and GİB announcements for current values.

Thresholds are set on the issuing party. A supplier below them issues paper documents entirely lawfully — that is a matter of size and sector, not of reliability.

Frequently Asked Questions