e-Archive Invoice (e-Arşiv)

An e-Archive Invoice is the name given to electronic documents sent to taxpayer legal entities outside the scope of e-Invoice (e-Fatura) and to individuals who are not taxpayers. It contains all the information on a paper invoice and is legally no different from a paper invoice.

With the e-Archive Invoice application, you can easily create invoices digitally, quickly deliver them to taxpayers not registered for e-Invoice and store the invoices you send. If requested, an e-Archive Invoice can also be printed on A4 paper and delivered.

Developed for companies using Factorbooks, the e-Archive Invoice solution is an application that lets e-Invoice taxpayers easily issue and send e-Archive Invoices through Factorbooks systems without logging in to the GİB e-Document Portal, and track the e-Archive Invoices they have sent.

If your agreement with your private integrator covers electronic record retention, the e-Archive solution integrated with Factorbooks lets you track all the e-Archive Invoices you send from your Factorbooks system. You can filter and view your e-Archive Invoices by the criteria you choose, easily download printouts or send them by SMS and email.

A user who is an e-Invoice taxpayer logs in to the e-Archive system and can view the information entered into Factorbooks as part of the accounting workflow. After the user selects the document to be invoiced, the system creates an e-Invoice or an e-Archive Invoice depending on whether the recipient is an e-Invoice taxpayer. The system automatically sends the issued invoice to the private integrator.

The e-Archive Invoice solution must be used in cooperation with a private integrator of the user's choice. e-Archive Invoices must be signed by the private integrator and reported to the Turkish Revenue Administration (GİB).

Taxpayers registered in the e-Invoice application are also required to switch to the e-Archive Invoice application. In addition, invoices issued to non-taxpayers that exceed the amount set in the communiqué must be issued as e-Archive Invoices.

Because the amount limit and transition dates are updated periodically, check the current values in GİB's e-Document announcements.

Under the rules set by the Turkish Revenue Administration, users who want to switch to the e-Archive Invoice application must first become e-Invoice users.

• e-Archive Invoices are issued to companies outside the scope of e-Invoice and to end users, while e-Invoices are issued only to users within the scope of the e-Invoice application.
• An e-Archive Invoice can be sent to the recipient by email or on paper, while an e-Invoice is delivered to the recipient through the GİB system.
• Because e-Archive Invoices are not transmitted to GİB, there is no specific format requirement. e-Invoices, however, must be in UBL-TR format.
• For e-Archive Invoices, reports are submitted to GİB only at month-end, while e-Invoices are transmitted through GİB, so no separate reporting is required.
• e-Archive Invoice documents are approved and stored with a time stamp and financial seal. e-Invoice documents do not use a time stamp and are signed only with a financial seal.

An e-Archive Invoice should be issued for all sales other than those subject to e-Invoice. Consignment sales, retail sales, wholesale sales, dealer sales, expense purchase returns and e-commerce invoices should be issued as e-Archive Invoices.

An e-Invoice must be issued to an e-Invoice user. e-Archive Invoices are issued to those who are not e-Invoice taxpayers.

Under the Tax Procedure Law (VUK), e-Invoices and e-Archive Invoices can be sent up to 7 days after the date the goods were delivered or the service was performed. It is still possible to send e-Archive Invoices dated more than 7 days earlier, but a special irregularity penalty applies. The rate of the special irregularity penalty is 10%.

e-Archive Invoice taxpayers can view their e-Archive Invoices on the Turkish Revenue Administration's e-Document Portal. Taxpayers using the Factorbooks e-Archive solution can issue and send e-Archive Invoices from Factorbooks without logging in to the GİB system, and track the invoices they have sent.

As a rule, invoices issued under the e-Archive application to taxpayers not registered in the e-Invoice application are delivered as paper invoices. Invoices issued to non-taxpayers are delivered on paper or electronically, depending on the recipient's consent. In both cases, the second copies of invoices issued under the e-Archive application must be stored electronically and reported monthly in the standard format set by the Turkish Revenue Administration.

e-Archive Invoices are not transmitted through the GİB system. Because the recipient cannot reject an e-Archive Invoice, it cannot be canceled that way. To cancel an e-Archive Invoice, a cancellation invoice is created from the invoice to be canceled. The cancellation invoice is recorded as a new document. The sender is responsible for notifying the recipient that the invoice has been canceled and confirming that the recipient is aware of it.

Sales abroad are treated in two separate categories: exports of goods and exports of services. Issuing an e-Invoice is mandatory for exports of goods, but exports of services are not covered by this rule. For exports of services, if the sender is an e-Archive user, an e-Archive Invoice should be issued.

When issuing an e-Archive Invoice abroad, regardless of the amount, the transaction is completed by entering ten 2s (2222222222) as the recipient's tax ID number.