What Is Changing in the 2025 e-Invoice and e-Archive Requirements?

New Communique: Expanded Scope with VUK 573

The Revenue Administration's General Communique on the Tax Procedure Law (Serial No: 573), published in November 2024, set out the new rules to be applied in 2025. With this communique:

• The scope of mandatory e-Invoice and e-Archive was expanded.
• New limits based on turnover and sector were introduced.
• Special irregularity penalties for non-compliance were increased.

Who Must Switch to e-Invoice?

Turnover of 3 Million TL and Above

• Taxpayers with an annual turnover of 3 million TL or more in 2024 are required to switch to the e-Invoice system by 1 July 2025.

Turnover of 500 Thousand TL and Above - Sector-Based Requirement

Companies operating in the following sectors must switch if their turnover is 500,000 TL or more:

• e-Commerce
• Real estate purchase and sale
• Motor vehicle trading
• Advertising / listing services

Hotels and Accommodation Businesses

• For these businesses, switching to e-Invoice has been made mandatory with no turnover limit.

New Limits in e-Archive Regulations

3,000 TL Invoice Limit (For Those Who Are Not e-Invoice Taxpayers)

• As of 1 January 2025, all invoices of 3,000 TL or more including tax must be issued as e-Archive, even if the issuer is not an e-Invoice user.

9,900 TL Daily Total Sales Limit

• If total sales of more than 9,900 TL are made to taxpayer individuals on the same day, the transaction must be issued as an e-Archive invoice.

The 2026 Vision: Paper Invoices Are Going Away

• As of January 2026, companies that are not part of the e-Invoice system will also have to issue all their invoices electronically. Paper invoices are being phased out completely.

Penalties Rise for Non-Compliance

• A special irregularity penalty of up to 14,000 TL per document may be applied.
• The annual penalty ceiling for documents of the same type can reach up to 14 million TL.

For this reason, managing the transition process correctly is critically important.

How Should You Prepare Your Business?

The 4-step preparation plan we recommend at Nimbo Yazılım:

1. Turnover Analysis: Determine your transition obligation based on your 2024 financial statements.
2. Sector Identification: If you operate in sectors such as e-commerce, vehicle trading or real estate, your limit is 500,000 TL.
3. Integration Plan: Set up an e-Invoice & e-Archive infrastructure that works integrated with your ERP system.
4. Testing and Training: Test the system before July 2025 and train your staff.

e-Invoice and e-Archive Processes Compatible with Mikro Yazılım

At Nimbo Yazılım, we offer e-Invoice and e-Archive systems that work in full integration with Mikro Yazılım solutions.

• Automatic invoice issuance
• Archiving and data security
• Revenue Administration integration
• Fast reporting and transaction history viewing

Conclusion: Are You Ready for 2025?

With the new regulations, the e-Invoice and e-Archive process is not just an obligation; it also offers companies a major efficiency opportunity. With the right software infrastructure, you can complete your digital transformation with confidence and minimize your financial risks.