The scope of e-transformation widened again with 2026. Firms unaware of where the thresholds moved find out late that they are in scope.
01. The General Revenue Threshold
On the e-Invoice side the general threshold applies at gross sales revenue of 3 million lira and above. Firms below that band can still transition voluntarily.
02. A Separate Threshold for E-Commerce
For taxpayers selling online the threshold is far lower: 500 thousand lira and above for the relevant accounting period. A significant share of small businesses selling on marketplaces falls into scope through this.
03. The e-Archive Amount Limit Is Gone
From the start of 2026, e-Archive invoices must be issued regardless of amount. For firms that previously issued paper invoices below a certain value, this is a fundamental operational change.
04. The e-Ledger Chain
Taxpayers falling into e-Invoice scope by obligation also move to the e-Ledger application. The same chain applies to those beginning to keep books on a balance sheet basis. The e-Invoice decision can't be taken in isolation.
05. The e-Expense Voucher
Standardising expense voucher transactions electronically is on the agenda. Firms with heavy payments to self-employed individuals and tradespeople need process-side preparation.
06. A Checklist
Answer three questions: which threshold does last year's revenue meet, do you have online sales, and is the e-Archive flow in your ERP configured to work with no amount limit. The third is the most commonly missed.