VAT & Accounting
E-Invoice and E-Archive: A Practical Guide for Marketplace Sellers
February 12, 2026 · KârHesapla · Ferhat Demir · E-commerce Specialist
For taxpayers engaged in e-commerce, obligations to issue electronic documents are determined by turnover thresholds and type of activity; the thresholds are updated by GİB (the Turkish Revenue Administration).
E-Invoice vs. E-Archive
| Document | Issued to |
|---|---|
| E-Invoice (e-Fatura) | Companies registered for e-invoicing |
| E-Archive Invoice (e-Arşiv) | End consumers and those not registered for e-invoicing |
Because most marketplace sales are to end consumers, the bulk of a seller’s volume is e-archive invoices.
Practical recommendations
- When choosing an integrator, prefer one with marketplace order integration; manual invoicing does not scale.
- Clarify the return invoice/expense voucher process for returns with your accountant.
- Watch out for late-issuance penalties on invoice dates — alignment with order/shipment dates matters.
This topic is subject to legislation and changes over time; set up your process with your financial advisor.