e-Arşiv (Turkey)

e-Arşiv is Turkey's electronic invoice for recipients not registered to the e-Fatura system.

Definition

e-Arşiv (e-archive) is the counterpart to e-Fatura within Turkey's e-invoicing framework. It is used when the recipient — a consumer or a business — is not registered to the e-Fatura system.

The issuer then produces an electronic invoice, keeps it as an archive and reports it to the GİB (the Turkish tax authority), while delivering a copy (paper or electronic) to the customer.

e-Arşiv or e-Fatura?

The distinction comes down to the recipient's status:

• e-Fatura: the recipient is also registered; the invoice travels end-to-end through the GİB infrastructure.
• e-Arşiv: the recipient is not registered; the invoice is delivered directly to them, and the issuer remains responsible for reporting and archiving it.

A single issuer therefore typically uses both mechanisms depending on its customers.

Good to know

e-Arşiv is especially common for B2C sales and distance selling, where customers are not registered to e-Fatura.

The issuer must send reports to the GİB on a defined schedule, ensuring tax traceability even though the invoice does not circulate centrally.