Can an e-archive be issued to an e-invoice taxpayer?
Can an e-archive be issued to an e-invoice taxpayer?
The General Communiqué on the Tax Procedure Law explains in detail the rules for using e-document types. According to the Communiqué, if both the buyer and seller are e-invoice taxpayers, the transaction must be issued as an e-invoice. If one party is not conducting an e-invoice transaction, an e-archive invoice can be issued.
In short, the details of "Can an e-invoice taxpayer issue an e-archive?" are unknown to the other party's e-invoice user.
However, simply issuing an e-archive invoice for the amount specified in the e-invoice does not mean that this obligation has been fulfilled. If the e-invoice is incorrectly deleted via the e-archive, the necessary steps must be followed, and an e-invoice must be issued. Otherwise, penalties may apply.
Under what circumstances is an e-archive issued?
For 2025, according to the registered invoice issuing region, e-archive invoices are mandatory for sales of 9,900 TL and above.
What happens if an e-archive is issued to an e-invoice payer?
An e-archive invoice issued by an e-invoice user is not considered valid. In such a case, the seller must:
• First cancel the erroneous e-archive invoice,
• Then create an e-invoice in the correct format.
The e-invoice must be issued within 7 days of the delivery of the goods or services.
If this period is exceeded, a penalty for irregularities will apply.
Furthermore, e-archive or printed invoices cannot be canceled if they are mistakenly signed and recorded in the records; this also results in penalties.
The buyer's e-invoice payer may request that the erroneous document be canceled and a new e-invoice be issued.
Is there a penalty for issuing an e-archive to an e-invoice payer?
Although e-archives can be issued to certain e-invoice subscribers, using e-archive invoices in transactions that require the issuance of e-invoices may result in penalties.
An incorrectly issued e-archive invoice can be canceled within 7 days.
If this period passes and the invoice records are processed or included in the VAT return, it can no longer be canceled, and penalties apply under the Tax Procedure Law.
How can an e-archive issued to an e-invoice subscriber be canceled?
An incorrectly issued e-archive invoice to an e-invoice subscriber can actually be canceled quite easily.
• You can proceed with the process through the Revenue Administration's cancellation/objection portal starting 7 days after the invoice's issue date.
• You can use a tool to continue the process. If one is not available, you can download and install the program from the relevant link and then refresh the application to continue processing.
• The cancelled invoice must be reported to the Revenue Administration by the evening following the cancellation date.
• After the 7-day period has passed, it is recommended that the buyer issue a return invoice to the seller. Upon receiving the return invoice, the seller must complete the process by correctly issuing the e-invoice.
