AMENDMENTS TO E-INVOICE AND E-ARCHIVE INVOICE ISSUANCE PROCESSES

The Turkish Revenue Administration (TRA) is introducing new technical requirements in e-invoice and e-archive invoice issuance processes.

Effective as of April 1, 2026, this regulation will enforce stricter data validation controls, particularly in the invoicing processes of e-commerce sellers.

Under the new system, sellers will no longer have the autonomy to arbitrarily apply Value Added Tax (VAT) rates to products. The system will automatically evaluate the taxpayer's NACE (Nomenclature of Economic Activities) code and reject the invoice if the applied rate is incompatible with the declared economic activity. Essentially, the TRA platform will technically block the generation of e-documents containing VAT rates that do not align with the respective NACE code. Therefore, sellers must verify that the VAT rates they utilize strictly match their registered business activities.

Another critical amendment pertains to tax registration records. It is now mandatory for details such as the trade name, full name, and tax office registered on e-documents to be identical to the official registration records held by the TRA.

Even a minor typographical discrepancy may cause the system to reject the invoice. Tax authorities highly recommend that sellers verify their NACE codes and official registration details via the Interactive Tax Office portal and ensure full synchronization with their private integrator systems.