Is Issuing an Invoice Mandatory for Sales?

 

An invoice is a document that officially proves a sale has taken place. It provides a sense of security for both the seller and the buyer and serves as proof in case of a dispute. Therefore, if you are engaged in commercial activity, documenting transactions in accordance with the legislation is a fundamental requirement. It's also important to mention that to issue an invoice, you need to be a taxpayer, meaning you need to establish a business. However, there is a different practice for freelancers or individuals with no regular income who work on a seasonal basis. The question of whether these individuals can conduct transactions without establishing a company is frequently raised. In this case, the answer is yes. It is possible to issue expense receipts for individuals operating without a company, and this document serves as an invoice.

 

 

What is the Penalty for Selling Without an Invoice?

 

The question "What happens if you sell a product without an invoice?" is one of the most frequently asked questions. According to the Tax Procedure Law, failure to issue the required documents is subject to a special penalty for procedural irregularities.

Article 353/1 of the Tax Procedure Law... According to the relevant article, if invoices, expense receipts, producer receipts, and self-employment receipts are not issued or received at all, are issued with incomplete or incorrect amounts, or are prepared on paper instead of electronically, a penalty will be applied for each document. This penalty is 10% of the amount that should have been written on the document or the difference in amount, and cannot be less than the determined minimum amount. As of 2025, the lowest penalty to be applied for each unissued invoice is 14,000 TL. This amount is determined independently of the invoice amount. If no invoice is issued at all, the penalty will be 10% of the invoice amount. If an invoice is issued but the amount is shown incorrectly, the penalty will only be calculated on the missing amount. However, there is also an upper limit for penalties. In 2025, the total penalty limit has been set at 14,000,000 TL. Considering these figures, it is clear that making sales without invoices poses an extremely high risk for businesses.

 

 

Is it Possible to Sell Online Without an Invoice?

 

With the spread of e-commerce, the question of "Do those who sell online also need to issue invoices?" is frequently asked. Regardless of whether the sale is made physically or digitally, the income earned must be taxed. Whether you offer your products for sale on e-commerce marketplaces or social media platforms, issuing an invoice for the income earned is mandatory in all cases. Otherwise, you may face sanctions from marketplaces and serious penalties from official institutions. E-commerce activities also include the shipping process. A delivery note must be issued for the transportation of sold products. In case of selling without an invoice;

• Sanctions imposed by the marketplace where the sale is made,

• Penalties for transporting without a delivery note under the Highways Law,

• Financial sanctions imposed by the Revenue Administration,

will come into play, and this process can lead to serious problems, even the closure of the business. Therefore, you should absolutely avoid selling without an invoice while conducting your commercial activities.

 

 

Why is it Important to Sell by Establishing a Company?

 

To conduct your sales within a legal framework, you need to register for tax purposes by establishing a sole proprietorship or limited liability company. If you are undecided about the type of company, it would be beneficial to review the content titled "Sole Proprietorship or Limited Liability Company?" which addresses this issue in detail.

 

The Advantages of Using e-Invoices in E-Commerce

For businesses selling in the digital environment, using e-invoices provides significant advantages. To issue electronic invoices, it is necessary to switch to the e-invoice system, and this system is widely used in e-commerce.

Businesses using e-invoices can issue e-archive invoices to their customers. These invoices can be printed and included in the shipment or sent digitally to the customer's email address. Fast and organized invoice processes are important factors that increase customer trust.

 

 

Is Buying Goods Without an Invoice Considered a Crime?

 

This issue concerns not only the seller but also the buyer. It is also a crime from a legal standpoint for consumers to purchase products without an invoice. Since products without invoices may be stolen or smuggled, it is necessary to choose reliable sellers when shopping and to always request an invoice. Under the legislation, there are also penalties for consumers regarding purchases without invoices.

 

 

How Does the Return Process Work for Products Without Invoices?

 

Another frequently asked question by consumers is, "Can I return a product without an invoice?" Although many businesses state that they request receipts or invoices for return processes, according to the legislation, presenting such a document is not mandatory for product returns. Therefore, return processes are largely determined by the businesses themselves. How Does the Return Process Work for Products Without an Invoice?

 

Another frequently asked question by consumers is, "Is it possible to return a product without an invoice?" While many businesses state that they request receipts or invoices for return transactions, according to regulations, presenting such documents is not mandatory for product returns. Therefore, return processes are largely carried out according to the policies determined by the businesses themselves.