3 Key Topics You Need to Know Before Issuing Your First Invoice

For newly established companies, entrepreneurs starting in e-commerce, and freelancers, correctly managing invoicing processes is of great importance in terms of both legal compliance and financial discipline. 

Before issuing any invoice, the legal obligations and requirements to be followed are determined by the Tax Procedure Law (TPL) and the communiqués issued by the Revenue Administration Directorate (RAD) in Turkey. Knowing the essential rules before issuing your first invoice is crucial to avoid punitive sanctions and compliance risks. 

As Üstad, in this week's blog post, we addressed 3 topics that should be known before issuing an invoice.

1. When Should an Invoice Be Issued?

The invoice issuance period in Turkey is clearly stated in the Tax Procedure Law. An invoice must be issued within a maximum of 7 days from the date of delivery of goods or completion of services. Otherwise, your invoice is considered not issued at all. This period applies to both electronic invoices (e-Invoice / e-Archive Invoice) and paper invoices. 

Before issuing your first invoice, it is important to accurately record the date when the sale or service was carried out.

For example, if an e-commerce seller delivered the product on March 5th, the invoice must be issued by March 12th at the latest. Exceeding this period exposes the risk of irregularity penalties and causes discrepancies in accounting records.

2. How to Adapt to the Electronic Invoice Era and What is the e-Archive Obligation?

From 2026, electronic invoice obligations for all taxpayers have been significantly expanded. Between January 1, 2025, and December 31, 2025, taxpayers not included in the e-Invoice or e-Archive Invoice application are required to issue all invoices exceeding a total amount of 3,000 TL, including taxes, as e-Archive Invoice.

From 2026 onwards, this amount limit will be lifted, and it is planned to require e-Archive Invoice issuance for all invoices regardless of their amounts, while there is also a regulation published in the Official Gazette indicating that this obligation has been postponed to 2027.

Therefore, it is very important to check the updated communiqués and implementation dates with both the RAD and your accountant during year transitions.

3. What are the Mandatory Information Required on an Invoice?

It is not sufficient to only issue an invoice in due time. All mandatory information that must be present on the invoice is determined by the communiqués of the Tax Procedure Law and RAD standards. The minimum information that must be included on an invoice are as follows:

• Invoice issuance date and document number,

• Issuer's Tax Identification Number (TIN) and title,

• Buyer's Tax Identification Number or TR Identification Number,

• Description of goods or services, quantity, amount, and tax information,

• Technical information such as financial seal or digital signature if issuing electronic invoice or e-Archive invoice.

In tax audits, it is a major criterion in favor of the taxpayer to have the invoices completely and correctly issued in terms of content. Invoices issued with missing or incorrect information are considered irregular documents and may lead to punitive actions. Missing information not only raises the risk of penalties but also results in the loss of rights such as expense write-off or VAT deductions.

Manage Your Business Processes From a Single Panel

Üstad allows you to start all establishment processes digitally, from sole proprietorship to joint-stock company. It simplifies the operation between the financial advisor and the taxpayer by combining income-expense tracking, document sharing, notification, and process management in a single panel.

It makes it easier for businesses to monitor financial and administrative processes through a single platform and helps accounting and social security processes proceed in a more orderly and traceable manner.