Turkish logistics companies issue invoices through the Revenue Administration's e-document system. Here is what e-Fatura, e-Arşiv and e-İrsaliye mean, and what a foreign partner will actually receive.
If you work with a Turkish carrier or forwarder, the invoices you receive from them are produced through Turkey's electronic document system. The terms can be confusing: e-Fatura, e-Arşiv, e-İrsaliye. This guide explains what they are, what you will see as a foreign partner, and which details help your Turkish partner invoice you correctly.
The rules are set by the Turkish Revenue Administration (Gelir İdaresi Başkanlığı, GİB) and change from time to time. This article gives a general picture; for a specific case, your Turkish partner's accountant (mali müşavir) is the right person to ask.
The e-document system in short
Turkey moved invoicing and several related documents to an electronic system run by GİB. Instead of printing an invoice on paper, the issuer creates it electronically and it is registered in the system. Each electronic invoice carries a unique identifier (ETTN), which is how both sides and the tax office refer to it.
Which companies must use the system depends on criteria such as turnover and sector, set by GİB. Many logistics companies use it whether or not they are required to, because their customers expect it. Companies usually work through an accounting service or an approved integrator rather than connecting to GİB directly.
e-Fatura and e-Arşiv: two routes for one invoice
An electronic invoice takes one of two routes, depending on who receives it:
- e-Fatura (e-Invoice) is used when both the issuer and the recipient are registered in the e-Fatura system. The invoice travels between the two companies through GİB, in a structured format, and the recipient's system receives it directly.
- e-Arşiv Fatura (e-Archive invoice) is used when the recipient is not registered in the e-Fatura system. It is still an electronic invoice, registered with GİB, but it is delivered to the recipient as a PDF, usually by e-mail.
A foreign company is not registered in the Turkish e-Fatura system. In most cases, a service invoice from a Turkish logistics company to a foreign customer or agent is therefore issued as an e-Arşiv invoice, and you receive it as a PDF. Treat that PDF as the original invoice; there is no separate paper version to wait for.
What helps your partner invoice you correctly
Most invoicing delays between Turkish logistics companies and their foreign partners come from missing or inconsistent party details. Send your partner, once and in writing:
- your full legal company name, exactly as registered,
- your full address, including country,
- your VAT or tax registration number in your own country,
- the e-mail address that should receive invoices,
- any reference you need on the invoice, such as a purchase order or your shipment reference.
An electronic invoice cannot simply be edited after it is issued. A wrong company name usually means the invoice must be cancelled or corrected under the applicable rules and issued again, which takes time on both sides.
VAT on transport services
VAT treatment depends on the service, so two invoices from the same partner can look different:
- International transport is generally exempt from Turkish VAT. The invoice shows the service without VAT and refers to the relevant exemption.
- Domestic transport and local services in Turkey, such as port handling or domestic haulage, are generally subject to VAT.
- VAT withholding (KDV tevkifatı) can apply to certain domestic freight services between certain taxpayers. In that case part of the VAT is paid by the buyer rather than the seller. The rates and conditions are set by GİB.
If an invoice from your Turkish partner shows VAT that you did not expect, ask which service the line covers. Mixed shipments, such as an import with an international leg and a domestic delivery, often have both exempt and taxable lines.
Currency and exchange differences
Turkish logistics invoices are often issued in US dollars or euros. The invoice also shows the Turkish lira equivalent, since the issuer's books and tax returns are kept in lira. The rate used is usually the one published by the Central Bank of the Republic of Turkey (CBRT, TCMB in Turkish).
When a foreign-currency invoice is paid at a different rate from the invoice date, the lira value changes. In Turkish practice this exchange difference is often settled with a separate exchange-difference invoice (kur farkı faturası). As a foreign partner paying in the invoice currency you are rarely affected, but you may see these documents mentioned in statements.
e-İrsaliye: the electronic dispatch note
An irsaliye is a dispatch note: the document that accompanies goods when they move from one place to another. e-İrsaliye (e-Waybill) is its electronic version, issued in the same GİB system. Whether a company must issue dispatch notes electronically depends on GİB's criteria.
The dispatch note is normally issued by the party sending the goods, not by the transport company. Carriers deal with it every day, because the goods on their trucks travel with a dispatch note, and they also have transport documents of their own. Which documents are required for a particular movement, and in which form, depends on the parties involved. Your partner's accountant can confirm this for a specific case.
Other systems you may hear about
Turkish carriers also report trips with their own vehicles to U-ETDS, a reporting system of the Ministry of Transport and Infrastructure. This does not affect invoices, but it explains why a carrier may ask for consignee and cargo details before loading.
How TMSdeck handles e-invoicing
TMSdeck is a transport management system for road carriers and freight forwarders in Turkey. Invoices are prepared in TMSdeck from the trip or forwarding file, with the exchange rate, VAT, exemption and withholding codes. They are then passed to the company's Paraşüt account and sent from there as e-Fatura or e-Arşiv. TMSdeck does not issue e-İrsaliye.
Invoices can be produced in English, and the interface itself is in Turkish. Read more on the invoicing and accounting page, see the full feature list, or request a demo.