Regulation

What Is e-Archive Invoice? Who Must Use It?

e-Archive invoice is an invoice type created in electronic format according to GİB standards. It is used for invoices issued to recipients not registered for e-Invoice. Since 2020, all e-Invoice taxpayers must also use the e-Archive application.

e-Invoice vs. e-Archive Invoice

Criteriae-Invoicee-Archive Invoice
Recipiente-Invoice registered taxpayerNon-registered or end consumer
ChannelGİB central systemEmail, print, or portal
ResponseAccept/Reject requiredNo response mechanism

Who Must Use e-Archive?

  • All e-Invoice taxpayers — automatically included
  • Online sellers — e-commerce and marketplace vendors
  • Specific sectors — Insurance, banking, transportation

e-Archive and e-Ledger Relationship

e-Archive invoices are part of your accounting records and directly affect the e-ledger process. Sales invoices issued via e-Archive are recorded in your journal and included in e-ledger files.

e-Defter PRO Integration

e-Defter PRO ensures e-archive invoice records seamlessly flow into the e-ledger process, automatically reflecting in journal entries for GİB berat submission.

Last updated: April 22, 2026 — e-Defter PRO Content Team