Frequently Asked Questions for e-Archive

The e-Archive Application, which came into force with the General Communiqué on Tax Procedural Code No. 433, is an application that covers the creation of electronic invoice and electronic storage, presentation and reporting of the invoice in accordance with the standards determined by the Revenue Administration (RA).

Taxpayers who sell on the internet and whose gross sales revenues are over the current limits published by the Revenue Administration are obliged to make transition to e-Archive. All invoices issued to taxpayers and real persons who are not e-Invoice taxpayers are issued as e-Archive invoices. As it is an invoice document, e-Archive invoice is not a new type of document just as e-Invoice, and the elements that should be included in an invoice determined by the Tax Procedure Law are also valid. It has the same legal qualities as the printed invoice.

The most distinctive point of the e-Archive application that differs from the e-Invoice application is that the invoice generated is sent directly to the recipient by means of electronic transmission tools or paper, not through the Revenue Administration.

Application with the Private Integration Method
The taxpayers who want to use the e-Archive application through the private integrator should first become an e-Invoice taxpayer. Companies that are not e-Invoice taxpayers cannot use the e-Archive system.

In order to join the e-Archive application, they may apply to private integrators that have obtained authorization from the Administration.

- Taxpayers using the e-Archive Application by private integration method do not need to apply to the Revenue Administration.

- The taxpayers who wish to use the e-Archive Application through their own IT systems by integrating it should apply by mail to the Revenue Administration with the documents specified in the ‘e-Archive Application Guide’.

The reporting period is daily in our system. If the company is working with a Private integrator, the responsibility of forwarding the Revenue Administration report lies with the private integrator.

The e-Archive invoice should be issued to recipients who are not e-Invoice taxpayers. It is mandatory to issue e-Invoice to e-Invoice taxpayers.

e-Archive invoices are issued to individuals and companies that are not e-Invoice taxpayers.

In the invoices issued to the recipients whose TRIN is unknown, the recipient’s TRIN information should be written as 11111111111.

e-Archive invoices cannot be partially canceled. However, the invoice can be canceled. The invoice is then issued again with the desired amount.

If you are a company registered to the e-Invoice application, we strongly recommend you make transition to e-Archive. Today, more than 75 thousand companies are e-Invoice users but there are only 15 thousand companies using the e-Archive application. This is due to companies not being aware of e-Archive and not knowing the benefits.

Unlike e-Invoice, there are no complex structures in the e-Archive application for system responses (sent, not sent, accepted or not accepted, etc.). It has a simple structure in which the Revenue Administration is not at the core. So, when an e-Archive invoice is issued, it can be sent directly to the recipient by e-mail or it can be delivered to the recipient in A4 printout format by hand or cargo. Today, there are almost no companies or real persons without an e-mail address. Therefore, we recommend that you take a look at the following benefits of e-Archive with the means to issue invoices electronically and send them via e-mail to taxpayers and real persons who are not e-Invoice users.

- Costs for manufacturing paper invoices, printing, archiving copies and shipping costs are eliminated.

- Unlike the invoices sent by cargo, e-Archive invoices can be printed repeatedly or sent to the recipient by e-mail.

Unlike canceling a paper invoice and processing it with reverse posting to accounting records, you can simply cancel an e-Archive invoice by issuing a Cancellation e-Archive Invoice.

If you are operating in the retail industry, your customers can receive their invoices by e-mail or SMS even before leaving the store (using additional services).

e-Invoice, one of the most defining applications of digital transformation for companies, has become an application used by more than 75 thousand taxpayers. There are great advantages of using e-Invoice in terms of corporate identity and brand image. A transparent and robust invoice operation is very important for every company. However, using only the e-Invoice application is no longer enough.

e-Archive application, as a complementary application for the e-Invoice application, allows companies to issue all invoices and send to them the recipient electronically. If the receiving company is determined to be an e-Invoice taxpayer following the checks over tax identification number after an invoice is issued, an e-Archive invoice can be issued instead of an e-Invoice. Unlike e-Invoice, an e-Archive invoice can be sent to the recipient by e-mail or an A4 printout can be shipped/delivered.

Since the e-Archive invoice does not go through the Revenue Administration system and rejection by the recipient cannot be performed on the system, the transaction is completed by the sender. Invoice cancellation is done using reverse transaction logic. A cancellation invoice is created for the invoice to be canceled. The cancellation invoice is recorded as a new document. It is the sender's responsibility to inform the recipient that the invoice has been canceled and to confirm that the recipient has been informed.

Provided that the elements required in the e-Archive invoice are completely maintained, different design formats available for thermal printers can be used.

No. The e-Archive invoice is deemed valid if it is issued according to the criteria determined by the Revenue Administration, if it is generated through one of the appropriate utilization methods, and is signed with an electronic certificate. e-Archive invoices can be verified via the query screen after they are reported to the Revenue Administration. Even though it is not necessary for the invoice to be reported to the Revenue Administration in order to be valid, some institutions may not accept an invoice without an inquiry.

- They are sent to users registered to the e-Invoice application as an e-Invoice and they are stored as an e-Invoice.

- It is sent as a printed invoice to taxpayers who are not registered to the e-Invoice application and the second copy is stored electronically.

It can be sent to non-taxpayers by electronic means upon the request of the customer and the second copy is stored electronically.

In the sales documented by e-Invoice or electronic archive invoice, the information slip to be issued over payment recording devices (including new generation PRDs) shall substitute for the dispatch note provided that it is issued at the time of sale and is signed by the seller or an authorized person. In order for the invoices issued as e-Archive invoices to substitute for a dispatch note, the statement 'Substitutes for dispatch note' should be included in the invoice.

The taxpayers registered to the e-Archive Application must issue electronic invoices to taxpayers who are not registered to the e-Invoice application, to end consumers and to customers abroad as part of the e-Archive application.

First of all, all sales except the ones using an e-Invoice will be issued as e-Archive invoice. Invoices for Consignment Sales, Retail Sales, Wholesale, Dealer Sales, Cost Purchase Returns and e-Commerce will be issued as part of e-Archive.

All sales channels of the company (wholesale, e-commerce, retail and all stores) are required to make transition to the e-Archive at the same time. There is no partial transition to e-Archive.

Notes of expenses are not covered by the related communiqué. For this reason, taxpayers will continue processing the notes of expenses the same way they do now.