The 2026 e-transformation calendar: who moves to e-Invoice, e-Archive and e-Ledger, and when

2026 will be remembered as the year paper invoices effectively ended in Türkiye. General Communiqué No. 509 of the Tax Procedure Law and the amending Communiqué No. 573 both widened the scope of e-Archive and tied the general e-Invoice threshold to the new fiscal period. This article translates the communiqué language into a calendar and checklist that finance and SAP teams can use. Thresholds and dates change with new communiqués; confirm your own position with your tax advisor.

1 January 2026: the e-Archive amount limit is gone

This is the biggest change. First-class merchants keeping books on a balance-sheet basis must issue e-Archive invoices to buyers who are not e-Invoice taxpayers, regardless of whether the buyer is a taxpayer and regardless of the amount. The previous amount-based exemption no longer exists. In practice, every SAP user selling to retail, dealers or end consumers now needs the invoice routed automatically to e-Invoice or e-Archive at the moment it is issued. Setups that leave that decision to the user are running with penalty risk this year.

1 July 2026: the TRY 3 million threshold

Taxpayers whose gross sales revenue in the 2025 fiscal period was TRY 3 million or more move to e-Invoice and e-Archive as of 1 July 2026. Because the threshold is read from the previous period's income statement, your status becomes certain when the corporate tax return is filed in April, leaving a three-month preparation window until July. That window is tight but sufficient for integrator selection, the GİB application, a test environment and user training — provided you start in April.

The sector-specific TRY 500k threshold

Some activities do not wait for the general threshold. Sellers on e-commerce platforms, companies trading, leasing or brokering real estate or motor vehicles, and providers of internet advertising intermediation move to e-Invoice once the relevant revenue exceeds TRY 500k. The common trap in holding structures is a group company whose main business is manufacturing but which also leases vehicles or property as a side activity — it falls into scope and only finds out during an inspection. An activity scan per company code is the first task this year.

e-Ledger: the certificate preference locks at the start of the year

On the e-Ledger side the calendar has two options: certificates are uploaded monthly or per advance-tax period. The preference is declared on the GİB portal at the start of the year and cannot be changed during the year. Under the monthly option each month's certificate is uploaded by the set day of the fourth following month; under the quarterly option the period's certificates go together by the tenth or fourteenth day of the month following the advance-tax return. Late uploads carry a special irregularity penalty that rises every year with the revaluation rate. The certificate calendar should live inside the close calendar, not in a spreadsheet.

The SAP-side checklist

1. Automate the taxpayer lookup and the scenario decision

At the moment of posting, the buyer's e-Invoice status must be queried from the GİB registry and the document routed to e-Invoice (basic or commercial scenario) or e-Archive accordingly. This should never appear as a question to the user in SD or FI.

2. Number ranges and series structure

e-Invoice and e-Archive need separate number ranges, defined per company code, that never produce gaps. In multi-company landscapes each company must be parameterised with its own tax number, scenario and integrator account so that the shared process stays intact.

3. The incoming invoice flow

Moving to e-Invoice is not only about issuing invoices; it means receiving incoming invoices inside SAP too. Accept, reject and return decisions made through an approval flow, with GİB responses written back to the document, remove the gap between accounting and e-invoicing.

4. Archive and secondary retention

The e-Archive report is filed daily; secondary copies of e-Ledgers and certificates must be retained. Both recur too often to be tracked by hand — the system has to do them itself and show the status on the document.

5. Test and transition calendar

Schema checks, the integrator connection and the two-way flow should run in the GİB test environment for at least one full close cycle. For companies entering the July threshold, late May is a reasonable start for testing.

Conclusion

The 2026 calendar makes two things clear: e-Archive now applies without exception, and e-Invoice arrives automatically with the revenue threshold. For companies running SAP, the right approach is to generate, validate and write back these documents inside the SAP document rather than in external tools. Our e-solutions package delivers exactly that setup; the free e-transformation analysis is the place to start mapping which document you are in, and on which calendar.