The amounts that affect invoices, e-documents and VAT in Turkey change every year. This page gathers the ones that apply in 2026; each row names the regulation behind the figure. The page is checked again every January.
Caution
The figures were checked against the Official Gazette and the Turkish Revenue Administration (GİB) on October 4, 2026. Ask your accountant before applying them to your own transactions.
Invoices and e-documents
| Topic | 2026 | In force from | Basis |
|---|---|---|---|
| Invoice threshold | TRY 12,000. Above this amount an invoice must be issued; it was TRY 9,900 in 2025. | January 1, 2026 | Tax Procedure Law General Communiqué No. 588, Official Gazette 31.12.2025 |
| e-Archive requirement | Sellers outside the e-Archive system must issue every invoice as an e-Archive invoice, whatever the amount. For simplified-method and business-account taxpayers the TRY 3,000 limit stays until the end of 2026; for them the requirement starts on January 1, 2027. | January 1, 2026 | Tax Procedure Law General Communiqués No. 573 (Official Gazette 12.11.2024) and 589 (Official Gazette 31.12.2025) |
| e-Invoice threshold | Gross sales of TRY 3 million or more. Businesses above this amount in 2025 must switch by July 1, 2026. For e-commerce, real estate and motor vehicle trading the threshold is TRY 500,000. | July 1, 2026 | Tax Procedure Law General Communiqué No. 509 (as amended by No. 535) |
| Ba-Bs reporting | Abolished; there is no reporting for 2026. | Since the September 2024 period | Tax Procedure Law General Communiqué No. 565, Official Gazette 25.09.2024 |
VAT
| Topic | 2026 | In force from | Basis |
|---|---|---|---|
| VAT rates | Standard 20%; goods on list (II) 10%; goods on list (I) 1%. | July 10, 2023 | Presidential Decision No. 7346, Official Gazette 07.07.2023 |
| Partial withholding floor | If the price including VAT does not exceed TRY 12,000, no withholding applies; above that it applies to the whole amount. The floor changes every year with the invoice threshold. | January 1, 2026 | VAT General Implementation Communiqué I/C-2.1.3.4.1 |
VAT withholding rates
The jobs and deliveries that come up most often. The code is the withholding code chosen on the e-invoice. Details and exceptions are in section I/C-2.1.3 of the VAT General Implementation Communiqué.
| Service or delivery | Rate | Code |
|---|---|---|
| Construction work and the engineering and design services provided with it | 4/10 | 601 |
| Surveys, planning, design, consultancy and auditing | 9/10 | 602 |
| Modification, maintenance and repair of machinery, equipment, fixtures and vehicles | 7/10 | 603 |
| Catering and event services | 5/10 | 604, 605 |
| Staffing and private security | 9/10 | 606, 607 |
| Building inspection | 9/10 | 608 |
| Contract manufacturing of textiles, garments, bags and shoes | 7/10 | 609 |
| Bringing customers to tourist shops | 9/10 | 610 |
| Broadcast, advertising and naming rights income of sports clubs | 9/10 | 611 |
| Cleaning, landscaping and garden care | 9/10 | 612, 613 |
| Shuttle transport | 5/10 | 614 |
| Freight transport | 2/10 | 624 |
| Printing | 7/10 | 615 |
| Commercial advertising | 3/10 | 625 |
| Other services | 5/10 | 616 |
| Delivery of metal ingots | 7/10 | 617, 618 |
| Copper, zinc, aluminium and lead products | 7/10 | 619 |
| Scrap and waste (where the exemption is waived) | 7/10 | 620 |
| Raw materials obtained from scrap and waste | 9/10 | 621 |
| Cotton, mohair, wool, raw hides and leather | 9/10 | 622 |
| Wood and forest products | 5/10 | 623 |
| Iron and steel products | 5/10 | 627 |
| Other deliveries | 2/10 | 626 |
To work out an amount, use the VAT and withholding calculator.
Sources
- Tax Procedure Law General Communiqué No. 588, Official Gazette 31.12.2025 (in Turkish)
- Tax Procedure Law General Communiqué No. 589, Official Gazette 31.12.2025 (in Turkish)
- Tax Procedure Law General Communiqué No. 509, current text by GİB (in Turkish)
- Tax Procedure Law General Communiqué No. 565, Official Gazette 25.09.2024 (in Turkish)
- GİB e-document portal