How to View e-Archive Invoices Issued to You in Turkey as a Foreign National

A step-by-step guide for foreign residents and investors on accessing their electronic invoices through e-Devlet and the GIB system

If you are a foreign national living, working, or doing business in Turkey, you may have encountered a situation where a company issued you an invoice electronically but you never received a paper copy. This is increasingly common in Turkey, where e-Archive invoices (e-Arsiv Fatura) have become the standard format for electronic billing between businesses and individuals.

For foreign nationals in Turkey, accessing these invoices can be confusing. The process depends on whether you have a residence permit, a Turkish tax identification number, or both. This guide explains exactly how the system works, what you need to access your invoices, and what your legal rights are in relation to invoices issued in your name.

1. What Is an e-Archive Invoice (e-Arsiv Fatura)?

An e-Archive invoice is an electronic invoice issued by a taxpayer registered in Turkey's electronic invoicing system. It is a legally valid invoice equivalent to a paper invoice and carries the same legal weight. The issuer transmits the invoice electronically to the Turkish Revenue Administration (Gelir Idaresi Baskanligi, GIB), which archives it and makes it accessible to the recipient.

From a legal standpoint, an e-Archive invoice issued to you is a document that:

• Records a commercial or service transaction between you and the issuing entity

• Constitutes evidence of the amount charged and the VAT applied

• May be required for tax filings, reimbursement claims, rental or employment documentation, or any other purpose for which a formal receipt or invoice is needed

• Is stored in the GIB system and can be accessed by the recipient through official channels

1. The Two Access Methods for Foreign Nationals

The method you use to access your e-Archive invoices depends on your legal status in Turkey. There are two main routes:

We explain each method in detail below.

1. Method One: Accessing e-Archive Invoices Through e-Devlet

e-Devlet (pronounced 'ay-devlet') is Turkey's digital government gateway, available at turkiye.gov.tr. It provides access to a wide range of government services, including the ability to view e-Archive invoices issued to you. Foreign nationals who hold a valid Turkish residence permit can register for and use e-Devlet.

3.1. The Residence Permit Requirement

To access e-Devlet as a foreign national, you must have a valid Turkish residence permit (ikamet izni). The residence permit number, which begins with the digit 9, serves as your foreign national identification number in the Turkish system.

3.2. How to Register for e-Devlet as a Foreign National

To register for e-Devlet with your residence permit, follow these steps:

1. Obtain your e-Devlet password: Visit any PTT (post office) branch in Turkey with your residence permit card and your passport. Request an e-Devlet password. The PTT officer will verify your identity and issue you a sealed envelope containing your password.

1. Go to turkiye.gov.tr: Open the e-Devlet website in your browser.

1. Select 'Login': Click on the 'Giris Yap' (Login) button.

1. Choose your login method: Select 'TC Kimlik No ile Giris' (Login with ID number). Foreign nationals use their foreign national identification number, which is the 11-digit number beginning with 9 printed on their residence permit card.

1. Enter your credentials: Enter your foreign national identification number and your e-Devlet password.

1. Complete two-factor verification: If you have registered a Turkish mobile phone number, a verification code will be sent to that number. Enter the code to complete your login.

3.3. Alternative Login Methods

In addition to the e-Devlet password obtained from PTT, the following login methods are available where applicable:

• Mobile signature (Mobil Imza): available through Turkish mobile operators (Turkcell, Vodafone, Turk Telekom)

• e-Signature (e-Imza): a qualified electronic signature device

• Internet banking integration: where your Turkish bank has integrated with e-Devlet

For most foreign nationals, the PTT-issued password is the most straightforward option.

3.4. Viewing Your e-Archive Invoices Through e-Devlet

Once logged in to e-Devlet, follow these steps to access your e-Archive invoices:

1. Search for the service: In the search bar on the e-Devlet homepage, type 'e-Arsiv Fatura' or 'Bana Kesilen e-Arsiv Faturalar' (e-Archive Invoices Issued to Me).

1. Select the GIB service: The search results will show the relevant service provided by the Turkish Revenue Administration (GIB). Click on it.

1. Filter by date range: You can filter invoices by the date range you are interested in. Select the relevant period.

1. View and download: A list of all e-Archive invoices issued to your identification number within the selected period will be displayed. You can click on any invoice to view it in full, and download or print it.

1. Method Two: Accessing e-Archive Invoices Through the GIB System

If you do not have a Turkish residence permit but you do have a Turkish tax identification number, you can access your e-Archive invoices directly through the Turkish Revenue Administration's Interactive Tax Office (Interaktif Vergi Dairesi), available at ivd.gib.gov.tr.

4.1. What Is a Turkish Tax Identification Number?

A Turkish tax identification number (vergi kimlik numarasi) is a 10-digit number issued by the Turkish tax authorities. Foreign nationals who have financial dealings in Turkey, such as opening a bank account, purchasing property, or running a business, are typically required to obtain a tax identification number even if they do not hold a residence permit.

If you are unsure whether you have a Turkish tax identification number, you can check by visiting any Turkish tax office (vergi dairesi) with your passport, or by calling the GIB's customer service line.

4.2. How to Access the GIB System With Your Tax Identification Number

1. Go to ivd.gib.gov.tr: Open the Interactive Tax Office website.

1. Select 'Giris Yap': Click the login button.

1. Enter your tax ID number: Enter your 10-digit Turkish tax identification number.

1. Verify your identity: The system will ask you to verify your identity. Depending on your registration, this may be through a password you previously set up, a one-time code sent to your registered mobile number or email address, or an alternative verification method.

1. Navigate to invoices: Once logged in, look for the section relating to 'e-Fatura' or 'e-Arsiv Fatura'. Select the option for invoices issued to you.

1. View and download: Filter by date range and download the invoices you need.

1. What If the Invoice Was Issued Against an Incorrect Identification Number?

A situation that arises in practice, particularly for foreign nationals, is where an invoice has been issued against an incorrect identification number. This can happen where:

• The issuing company recorded your passport number instead of your residence permit number or tax ID

• The issuing company used an incorrect or outdated identification number

• There was a data entry error on the part of the issuing company

Where an invoice does not appear in your e-Devlet or GIB account, it is worth first confirming with the issuing company what identification number they used. If the number is incorrect, the company must issue a corrected invoice.

Under Turkish tax law, an e-Archive invoice issued with an incorrect recipient identification number is not legally attributed to you and cannot be used for your accounting or tax purposes. The issuing company is responsible for correcting the error.

1. Legal Status of e-Archive Invoices: What You Need to Know

6.1. An e-Archive Invoice Is a Legally Valid Document

Under the Turkish Tax Procedure Law (Vergi Usul Kanunu, VUK) and the GIB's communiques on electronic documents, an e-Archive invoice has the same legal validity as a paper invoice. You are not required to have a paper version. The electronic invoice stored in the GIB system is the original, and a printed version is considered a copy of it.

6.2. Your Right to Receive an Invoice

Under Turkish tax law, any commercial or service transaction generates a legal obligation on the part of the seller or service provider to issue an invoice. This obligation applies regardless of whether the buyer is a Turkish citizen or a foreign national. If a company has issued goods or services to you and has not issued an invoice, you have the right to request one.

6.3. Storage and Access Period

e-Archive invoices are stored in the GIB system and accessible to the recipient for a period of ten years. This means that invoices issued to you in previous years remain accessible through e-Devlet or the GIB portal, provided you have the correct access credentials.

6.4. Using e-Archive Invoices for Legal and Administrative Purposes

Foreign nationals in Turkey frequently need to produce invoices for the following purposes:

• Expense reimbursement from an employer or from a foreign parent company

• Property purchase documentation and payment records for citizenship or residence permit applications

• Tax filings in their home country, where Turkish-source expenses or income must be declared

• Evidence of transactions in legal proceedings or administrative procedures

• Rental income documentation where the foreign national is a landlord in Turkey

In all of these contexts, the e-Archive invoice stored in the GIB system is the authoritative document. A download from the system is accepted as a valid copy for official purposes.

1. Common Practical Issues and How to Resolve Them

Frequently Asked Questions

1. Can I access e-Devlet as a foreign national without a residence permit?
2. Can I access e-Devlet as a foreign national without a residence permit?

No. The standard e-Devlet login for foreign nationals requires a valid Turkish residence permit, as the 11-digit identification number beginning with 9 on the residence permit card is the login credential. If you do not have a residence permit, you should use the GIB Interactive Tax Office at ivd.gib.gov.tr with your Turkish tax identification number instead.

1. Where do I get my e-Devlet password?
2. Where do I get my e-Devlet password?

You obtain your e-Devlet password from any PTT (post office) branch in Turkey. You must bring your valid residence permit card and your passport. The PTT officer will verify your identity and issue you a sealed envelope containing your password. The process takes only a few minutes.

1. I have a Turkish tax identification number but no residence permit. Can I still view my invoices?
2. I have a Turkish tax identification number but no residence permit. Can I still view my invoices?

Yes. You can access your e-Archive invoices through the GIB Interactive Tax Office at ivd.gib.gov.tr using your tax identification number. This route is available to foreign nationals who have obtained a tax ID for property, business, or banking purposes but who do not hold a Turkish residence permit.

1. An invoice was issued to me but it does not appear in my e-Devlet account. Why?
2. An invoice was issued to me but it does not appear in my e-Devlet account. Why?

There are two main reasons. First, the issuing company may not yet have uploaded the invoice to the GIB system. Under Turkish regulations, issuers have a specific time window for uploading e-Archive invoices. Second, the invoice may have been issued against a different identification number than the one associated with your e-Devlet account. Contact the issuing company to confirm which ID number they used and request a correction if necessary.

1. Is a downloaded e-Archive invoice legally valid for official purposes?
2. Is a downloaded e-Archive invoice legally valid for official purposes?

Yes. An e-Archive invoice downloaded from the GIB system or from e-Devlet is the legally valid version of the invoice. It is equivalent to the original paper invoice and is accepted for tax, accounting, legal, and administrative purposes.

1. How many years of invoices can I access?
2. How many years of invoices can I access?

e-Archive invoices are stored in the GIB system for ten years and are accessible to the recipient throughout this period. You can filter by date range when searching, so you can retrieve invoices from any year within the ten-year window.

1. The invoice was issued with an incorrect name or ID. What should I do?
2. The invoice was issued with an incorrect name or ID. What should I do?

Contact the issuing company and inform them of the error. They are legally required to cancel the incorrectly issued invoice and issue a corrected one. An invoice issued with incorrect recipient details cannot be used for your official purposes until it is corrected. If the company refuses to cooperate, we can advise on the available legal remedies.

Conclusion

Accessing e-Archive invoices in Turkey as a foreign national is straightforward once you understand the system. The key distinction is between two access routes: e-Devlet for those with a residence permit, and the GIB Interactive Tax Office for those with a tax identification number but without a permit. Both systems allow you to view, download, and print all invoices issued to your identification number, covering up to ten years of history.

If you are experiencing difficulty accessing your invoices, if an invoice has been issued incorrectly, or if you need assistance navigating the Turkish tax or electronic documentation system, the team at Bayraktar Attorneys is available to assist.