Short answer: the one big rule that changes in 2027 concerns paper invoices
According to the current text published by the Revenue Administration (GİB), from 1 January 2027 taxpayers who keep books under the simple procedure or the business account method must also issue all their invoices as e-Archive Invoices regardless of amount; until now they could issue paper invoices for sales below 3,000 TL. For taxpayers who keep books on a balance-sheet basis this rule already started in 2026. For e-Ledger and e-Waybill we found no new general threshold change for 2027: in these two applications the move depends on turnover and activity conditions, and new taxpayers enter the scope each year.
This article is not financial or legal advice; thresholds and dates may change. For your own situation, ask your accountant and see the GİB e-Document page. The information comes from the current text of GİB's General Communiqué on the Tax Procedure Law, No. 509 and GİB's e-Archive and e-Ledger information graphics.
| Application | Who, and when? | What to expect from your software |
|---|---|---|
| e-Archive Invoice | From 1 January 2027, simple-procedure and business-account taxpayers too, with no amount limit | Issuing e-Archive instead of paper invoices (portal or private integrator) |
| e-Invoice | Those with gross sales revenue of 3 million TL or more, from July of the year after the accounting period; the threshold is 500 thousand TL for groups such as e-commerce and real estate/vehicles | e-Invoice if the buyer is an e-Invoice taxpayer, otherwise e-Archive |
| e-Waybill | e-Invoice taxpayers with gross sales revenue of 10 million TL or more, and certain sectors | Issuing the delivery note electronically and matching it with stock movements |
| e-Ledger | Taxpayers keeping books on a balance-sheet basis and those required to move to e-Invoice | Creating and signing the journal and general ledger and the berat file electronically |
e-Archive Invoice: what changes on 1 January 2027?
For whom does paper invoicing end?
Under GİB's Communiqué No. 509, for invoices issued by taxpayers not included in the e-Archive Invoice application, the rule is: from 1 January 2025, if the total including taxes exceeds 3,000 TL, the invoice is issued as an e-Archive; from 1 January 2026, regardless of the amount. For those whose commercial income is determined under the simple procedure and for those who keep books on the business account basis, these two dates were postponed by one year: until 31 December 2026 the 3,000 TL limit applies, and from 1 January 2027 there is no amount limit. The communiqué also lists certain exceptional cases; ask your accountant about your own situation.
GİB's e-Archive information graphic explains the same rule with examples and adds: if a paper invoice is issued or received instead of an e-Archive invoice, a special irregularity penalty is imposed separately for each paper invoice on the issuer and on the buyer who is a taxpayer.
What does it mean in practice for a small business?
If the invoice screen of your current software cannot issue e-Archive, from 2027 you will have to enter each invoice into the GİB portal by hand or set up a connection with a private integrator. For a business with ten invoices a day, manual portal entry means errors and lost time; so whether the software supports e-Archive directly (even through an intermediary integrator) is the first check for 2027.
e-Invoice transition: threshold and date
The e-Invoice section of the communiqué makes taxpayers with gross sales revenue (or gross business revenue) of 3 million TL or more for accounting periods from 2022 onward move to e-Invoice; in this group the move is made from the beginning of the seventh month of the year following the accounting period. So a business that exceeds this threshold in the 2026 accounting period and is not yet on e-Invoice must switch by 1 July 2027 (a calculation we derived from the communiqué text; confirm your own case with your accountant). For those who sell in electronic environments and those who deal in real estate and motor vehicles, the threshold is 500 thousand TL; the communiqué defines separate periods for these groups.
A taxpayer who moves to e-Invoice also moves to the e-Archive application: if the buyer is an e-Invoice taxpayer the invoice is issued as an e-Invoice, otherwise as an e-Archive (GİB information graphic).
e-Waybill: who is in scope?
Under the e-Waybill section of the communiqué, taxpayers registered in the e-Invoice application whose gross sales revenue is 10 million TL or more in 2021 and later accounting periods must issue e-Waybills and receive e-Waybills from registered users from the beginning of the seventh month of the following accounting period. Certain activity groups are also in scope: producers of goods on some excise-tax lists and EPDK license holders, mining license holders, sugar and iron-steel producers, fertilizer tracking system users, fruit and vegetable wholesalers, and those in the construction-steel monitoring system with revenue of 1 million TL or more. GİB can also, following a risk analysis, impose the e-Waybill requirement on groups of taxpayers by written notice, regardless of activity and turnover, with at least 3 months' time. Those who are required but do not move in time, or who issue paper waybills, face the penal provisions in the law.
For a business that manufactures and distributes, this means a shipment is not just a "paper printout" but an electronic record linked to stock, orders and invoices. To plan that link when moving from Excel to an ERP, see our moving from Excel to ERP: a 90-day plan article.
e-Ledger: who, and when?
According to GİB's e-Ledger information graphic, taxpayers required to move to e-Invoice move to e-Ledger within the e-Invoice transition period; for those who move to e-Invoice during the year, the move is at the start of the following year. Companies subject to independent audit and taxpayers who must keep books on a balance-sheet basis are also in scope. According to TÜRMOB's 2026 ledger circular, those keeping books on a balance-sheet basis have had to keep their journal and general ledger as e-ledgers since 1 January 2025. Combining these rules, for a taxpayer who will move to e-Invoice in 2027, the e-Ledger start would be 1 January 2028 (again our derived result; confirm with your accountant).
The e-Ledger process consists of creating the ledger and its berat, signing it with a qualified e-signature or a financial seal, and uploading it to the e-Ledger application (GİB information graphic). Whether your software can produce the journal and general ledger entries in this format directly affects your accountant's work.
Is your accounting and ERP software ready? 8 questions
These come from the sourced rules, but are our recommended check questions:
| # | Question |
|---|---|
| 1 | Does the software issue e-Archive Invoices (directly or through a private integrator)? |
| 2 | Does it check automatically whether the buyer is an e-Invoice taxpayer and choose the right document? |
| 3 | Does it issue delivery notes electronically and match them with stock movements? |
| 4 | Can it produce e-Ledger and berat files from the journal and general ledger entries? |
| 5 | Is the signing process (financial seal or qualified e-signature) defined, and who does it? |
| 6 | When the legislation changes, who is responsible for the update, and is it paid? |
| 7 | Are documents and records kept for the statutory periods and can they be produced on request? |
| 8 | How does the process work on errors and rejections (buyer rejection, sending error)? |
On the cost side, the yearly update and the integrator fee are separate lines: for how to write them into a 5-year table, see the method in our ERP pricing: 5-year total cost article. For choosing accounting software or e-document compliance, see our accounting software page, and for automating the flow from order to invoice, our automation software page.
Frequently asked questions
Is paper invoicing ending completely in 2027?
According to GİB's current communiqué, for taxpayers not included in the e-Archive Invoice application, e-Archive with no amount limit is required from 2026 for those on a balance-sheet basis and from 1 January 2027 for the simple procedure and business account. The communiqué lists certain exceptional cases separately; ask your accountant about your own situation.
What is the e-Invoice transition threshold in TL?
The general threshold is gross sales revenue of 3 million TL or more for accounting periods from 2022 onward; for those selling in electronic environments and those dealing in real estate and motor vehicles, it is 500 thousand TL. A taxpayer who exceeds the threshold moves to e-Invoice from the beginning of the seventh month of the year following the accounting period.
For which businesses is e-Waybill mandatory?
For e-Invoice taxpayers with gross sales revenue of 10 million TL or more, and the sectors listed in the communiqué (goods on the excise-tax lists, EPDK licenses, mining, sugar, iron-steel, fertilizer, fruit and vegetable wholesale, construction steel). GİB can also impose the requirement by written notice following a risk analysis.
When do I have to move to e-Ledger?
If you keep books on a balance-sheet basis, e-Ledger has been mandatory since 1 January 2025. If you are required to move to e-Invoice, e-Ledger starts within the e-Invoice transition period, or at the start of the following year for those who move during the year (GİB information graphic). Ask your accountant for your own date.
If you would like to go through your software's e-document support and your integration needs together, get in touch.
Sources: General Communiqué on the Tax Procedure Law (No. 509), current text (Revenue Administration, 2026), e-Archive Invoice Application information graphic (Revenue Administration), e-Ledger Application information graphic (Revenue Administration), Ledgers to be kept in 2026 and their certification, e-ledger (TÜRMOB, circular of 22 December 2025), Obligation of taxpayers not included in e-Invoice and e-Archive to issue e-Archive Invoices through the GİB portal (TÜRMOB, circular of 2 January 2026)
Cover photo: Zulfugar Karimov / Unsplash