How to Switch to e-Invoice for Marketplace Sellers

After your first marketplace sale, the first confusing but mandatory step is usually invoicing: "Do I issue a paper invoice or an e-invoice? What is e-Arşiv? Do I need a financial seal?" In this article we walk through the points marketplace sellers most often mix up — the difference between e-Fatura and e-Arşiv, which revenue level makes which one mandatory, whether you need a financial seal (mali mühür) or an e-signature, how activation works through the GİB portal, and what to look for when choosing an integrator. Let’s start with the most important truth: a marketplace seller selling to end consumers usually issues an e-Arşiv invoice, not an "e-invoice."

Note: the following is general information, not tax advice. Thresholds and mandate dates are updated periodically; verify what is binding for your situation with your accountant and the official source (GİB, the Turkish Revenue Administration).

First the concepts: e-Fatura, e-Arşiv, and the difference

Both documents are the electronic form of an invoice, but they differ in who they are issued to. Without settling this distinction, you set up the wrong system:

• e-Fatura: issued only to another taxpayer registered in the e-invoice system. The recipient must also be an e-invoice user. The system recognizes the buyer automatically and delivers the invoice to their inbox electronically.
• e-Arşiv invoice: issued to buyers not registered in the e-invoice system — that is, end consumers and firms that have not switched to e-invoice. The document is still generated electronically, reported to GİB, and delivered to the customer as email/PDF.
• e-İrsaliye (e-dispatch): documents the shipment of goods (it does not replace the invoice). It has its own mandate group and may concern some marketplace sellers later, but it is not the entry step.

Short rule: if the buyer is an e-invoice taxpayer you issue e-Fatura, otherwise e-Arşiv. The choice is not in your hands — the system checks whether the buyer is registered and decides which to issue. With the right setup, you don’t even think about this distinction manually.

Why do marketplace sellers mostly issue e-Arşiv?

Because on a marketplace your real customer is the end consumer (individuals who are not taxpayers). e-Fatura is a closed system that works between two taxpayers; if the person on the other side is not an e-invoice user, you cannot issue them an e-invoice. Since the overwhelming majority of orders on channels like Trendyol, Hepsiburada, and n11 come from individual buyers, the invoice for those orders is e-Arşiv.

The practical consequence matters: for a marketplace seller the functional document is e-Arşiv. Even if you are an e-Fatura taxpayer, the document you issue to an individual customer is still generated as e-Arşiv. So when people say "switch to e-invoice," for most sellers it really means opening the e-Fatura and e-Arşiv infrastructure together. When a corporate buyer (a firm requesting an invoice) appears, e-Fatura kicks in; for individual orders, e-Arşiv does.

The amount to invoice, which VAT rate to apply, and how to reflect marketplace deductions are a separate topic; we walk through that flow step by step in the Trendyol invoicing guide. To see the VAT rate and the base as a whole, the e-commerce VAT guide is a good complement.

e-Invoice mandate 2026: revenue thresholds

You switch to e-invoice in one of two ways: you become mandatory because you exceed a revenue threshold, or you switch voluntarily even below it. The main criterion for the mandate is your gross sales revenue. The figures below are general references; always verify the exact thresholds and dates with your accountant and GİB, because these numbers change year to year.

* The critical point directly concerns marketplace sellers: for those selling over the internet, the e-Arşiv threshold is much lower than the general e-invoice threshold. So even if your revenue does not reach 3 million, once your online sales revenue exceeds this lower limit you may be required to switch to the e-Arşiv/e-invoice system. As a marketplace seller grows, it usually hits this threshold before the general one.

You are expected to complete the switch by a certain date in the year the mandate applies (usually the beginning of the following year). If you exceed the threshold in a given year, the obligation arises for the next year; to avoid missing this calendar, track your revenue during the year and talk to your accountant in advance. Your company type (sole proprietorship vs. limited company) also affects this decision and the cost; we cover that choice in detail in sole proprietorship vs. limited company.

Financial seal or e-signature? Company vs. sole proprietor

To sign e-Fatura/e-Arşiv documents you need an electronic certificate. Which one you get depends on your business type:

• Legal entities (limited, joint-stock companies): use a financial seal (mali mühür). The financial seal is a certificate tied to the company’s tax ID that signs electronic documents on the company’s behalf. You apply through the Public Certification Center (Kamu SM / TÜBİTAK).
• Real persons (sole proprietorship): can use a financial seal or a qualified electronic signature (e-signature). If you already have an e-signature, you can usually use it for e-Arşiv/e-Fatura processes; if not, a financial seal is also an option.

Practical summary: if you are a company, get a financial seal; if you are a sole proprietor, your existing e-signature is usually enough. A few business days can pass from the financial seal application until the card reaches you; if your switch calendar is tight, start the seal/e-signature step first, because activation cannot be completed without this certificate.

Short rule: the certificate is your identity. Without a financial seal or e-signature you can neither activate the GİB portal nor sign documents with an integrator. This is the first concrete step of the switch.

Activation via the GİB portal: step by step

Once your certificate (financial seal/e-signature) is ready, the most basic switch path is GİB’s own free portal. The general flow works as follows — screen names may change from time to time, so follow the up-to-date guidance in the portal:

1. Financial seal / e-signature application: a legal entity applies to Kamu SM for a financial seal; a sole proprietor with an e-signature uses that. Wait until the certificate reaches you.
2. e-Arşiv (and e-Fatura if needed) application: you apply to the relevant application through GİB’s e-document portal. The one that actually does the job for a marketplace seller is the e-Arşiv application.
3. Choosing the usage method: in the application you mark one of three paths — GİB Portal (free, manual), a private integrator (external firm), or direct integration with your own IT system.
4. Activation with the seal/e-signature: you match the account to your certificate and activate it. After this step you are technically ready to issue documents.
5. First test document: before going live, check with a trial invoice that the flow (document number, VAT rate, email delivery) works correctly.

The GİB Portal is free but manual: you enter each invoice one by one, by hand. It is fine for a very small seller issuing a few invoices a month; as order volume grows, manual entry costs both time and error risk. This is where an integrator comes in.

GİB Portal or integrator? The right choice

There are three ways to issue documents, and the choice depends entirely on your volume and workflow:

For most marketplace sellers the practical answer is a private integrator. The reason is simple: integrators can connect orders coming from marketplace panels to the invoice flow, generate e-Arşiv automatically, and talk to the accounting/e-ledger side. When choosing an integrator, check:

• Does it integrate with the marketplaces you sell on (Trendyol, Hepsiburada, n11, etc.)?
• Is pricing per credit or per package? Calculate which is cheaper for your monthly invoice count.
• Are e-Arşiv and e-Fatura opened together; is there a growth path to e-ledger/e-dispatch?
• How does it handle the return invoice / dispute flow for returned/cancelled orders?
• Does your accountant already work with a particular integrator — alignment usually makes things easier from the start.

A small but important caveat: the integrator generates and delivers the invoice; making sure it is issued from the right amount, with the correct VAT rate, and that marketplace deductions reflect correctly on profit is still your responsibility. Issuing a document is one thing; seeing the net profit behind it is another.

The most common mistakes during the switch

• Confusing e-Fatura with e-Arşiv: opening only e-Fatura and being unable to issue a document to an individual customer. If you sell to end consumers, e-Arşiv is essential.
• Leaving the certificate to the end: activation cannot be completed before the financial seal/e-signature arrives; starting close to the mandate date leaves you squeezed.
• Not tracking the revenue threshold: the e-Arşiv threshold for online sales is low; a seller who triggers an obligation unknowingly and delays can face penalty risk.
• Assuming a fixed VAT rate: not every product group has the same rate; an invoice issued at the wrong rate creates a correction burden. The VAT guide covers this side.
• Thinking of invoice count separately from profit: issuing an invoice for every order while missing marketplace commission, shipping, and withholding deductions produces the "there’s revenue but no money" picture.

Frequently asked questions

I have a sole proprietorship — do I have to get a financial seal?

You don’t have to; real persons can run e-Arşiv/e-Fatura processes with a qualified e-signature. If you don’t have an e-signature, a financial seal is also an option. For legal entities, the financial seal is essential. Ask your accountant about your specific situation.

When issuing e-Arşiv, do I also have to give the customer a paper invoice?

Generally no; the e-Arşiv document is generated electronically and can be delivered to the customer as email/PDF. In some cases a paper printout is also kept. Since this varies from channel to channel and case to case, clarify the practice with your accountant.

If the GİB Portal is free, why pay for an integrator?

The price of "free" is effort: on the portal each invoice is entered by hand. If you have a steady order flow, an integrator’s automation saves far more in time and error cost than the credit fee you pay. If you are a seller issuing a few invoices a month, the portal may be enough.

When I switch to e-invoice, do my old paper invoices become invalid?

No; the paper/printed invoices you issued before the switch date remain valid for their period. The switch moves everything after that date to the electronic environment. Confirm your storage and archiving obligations with your accountant.

Issuing the invoice is one thing, seeing profit is another

Switching to e-invoice is the legal entry gate of marketplace selling: get the right certificate (a financial seal for companies, usually an e-signature for sole proprietors), track your revenue threshold with your accountant, complete activation through the GİB portal or an integrator suited to your volume — and remember that, because you sell B2C, the document that really does the job is e-Arşiv. But issuing an invoice alone does not show what you earned from that sale. Verimle, once you track your marketplace sales, reads the real deductions of every order (commission, shipping, service fees, withholding) from the breakdown, derives net profit per product, and alerts you when a deduction is larger than expected. Your integrator generates the invoice; Verimle makes the real profit behind it visible. For binding tax and mandate information, your accountant and the official source (GİB) are always the authority.

Source and update note

The e-Fatura/e-Arşiv switch thresholds (revenue limits), the scope of the mandate, and the process steps in this article change with legislation and differ by business; this article is general information and does not replace an official circular/legislation or the opinion of an accountant. Verify the current and binding framework from the official source: for e-document applications and services, GİB’s e-Belge portal (ebelge.gib.gov.tr), and for tax legislation and current circulars, the Turkish Revenue Administration (gib.gov.tr) are the primary sources. Before acting, always confirm your own e-Fatura/e-Arşiv obligation, which revenue threshold you have exceeded, and your switch calendar with your own certified accountant (SMMM) and the GİB portal; use this article not as binding tax advice but as a guiding starting point. This guide was reviewed on 18 July 2026.