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Guide · Turkish e-documents

Turkey's e-İrsaliye mandate: who must switch in 2027?

Updated · Rotomal

Taxpayers registered for e-Fatura whose gross sales reached TL 10 million or more in 2021 or any later year must use e-İrsaliye (General Communiqué No. 535). Under Communiqué No. 509 the switch is mandatory from the start of the seventh month of the following accounting period; for companies with a calendar-year period crossing the threshold in 2026 that is 1 July 2027. Issuing a paper waybill instead of an e-İrsaliye triggers a special irregularity penalty under Article 353/2: at 2026 rates TL 17,000 per document for the first finding.

Who, and by when?

Gross salesYearSwitch deadline
TL 10 million or more20251 July 2026
TL 10 million or more20261 July 2027
TL 10 million or more20271 July 2028

The table assumes a calendar-year accounting period. The threshold applies to e-Fatura users and has been TL 10 million since the 2021 accounting period. Some sectors have obligations regardless of revenue and different dates; check your line of business separately.

2026 penalty amounts (Article 353/2)

FindingAmount
1st findingTL 17,000
2nd findingTL 35,000
3rd findingTL 53,000
4th findingTL 70,000
5th findingTL 87,000
6th and later findingsTL 170,000
Cap per document type per findingTL 1,700,000
Cap per document type per calendar yearTL 17,000,000

The amounts were set by General Communiqué No. 588, published in the Official Gazette of 31 December 2025, by applying the 2025 revaluation rate of 25.49%. The 2027 amounts will be set, as every year, by a communiqué published around year end.

What an e-İrsaliye must contain

  • Issue date and document number.
  • Issuer's name or trade name, address, tax office and tax ID.
  • Buyer's name or trade name, address, tax office and ID where applicable, and delivery address if different.
  • Type and quantity of goods carried.
  • Actual dispatch date and the time of dispatch in hours and minutes.

Checklist for the switch

  • Confirm your 2026 gross sales with your accountant.
  • Choose a private integrator that works with your program (or use the e-Belge Portal) and apply.
  • Set the waybill template, series and numbering, and dispatch addresses in your program.
  • Send test waybills; try e-İrsaliye response, partial acceptance and rejection scenarios.
  • Train warehouse and dispatch staff and announce in writing when paper waybills stop.

If you would rather leave the setup to us

İrsaliye Hazır does the scope check for TL 290 + VAT (credited against setup) and sets up the switch for a one-time TL 2,250 + VAT. This is not tax advice; confirm decisions with your accountant.

Questions

What if our revenue falls below the threshold in 2026?

This guide is for companies newly coming into scope. Discuss the conditions for leaving scope, and the effect of having crossed the threshold in earlier years, with your accountant.

What if the buyer does not accept the goods?

Under Communiqué No. 509, the buyer can report goods it does not accept with an e-İrsaliye response; if the recipient or all the goods are wrong, the waybill can be rejected entirely, but only before the goods are actually dispatched.

Sources