How do you issue an invoice as a freelancer in Turkey?
If you earn money freelancing, you must register as a taxpayer before you can issue any document. Here is the full path.
Short answer
You need taxpayer status first. File a "Start of Business Notification" at dijital.gib.gov.tr, get a qualified electronic signature or financial seal, then apply for e-Archive Invoice or e-Self-Employment Receipt at ebelge.gib.gov.tr. After that, issue the document through the GİB Portal at every payment, send it to the buyer, and record it in the Defter-Beyan System.
What you need
Step by step
Identify your income type
Work based on knowledge, expertise and personal labour (consulting, translation, design, software development) counts as self-employment income and is documented with a self-employment receipt. Selling goods or running organisation-heavy work is commercial income, documented with an invoice. This comes first because it determines your ledger type, your filings and which document you issue.
File the start of business notification
Log in at dijital.gib.gov.tr with your e-Devlet password, then open "İşlem Başlat" and pick "İşe Başlama Bildirimi" under "Mükellefiyet İşlemleri". Enter your activity subject, address and NACE code, then confirm the form. If you are unsure about any field, running this step through a certified public accountant (SMMM) is the safest route.
Complete the site check and print your tax plate
After the notification, a tax office officer visits your address to verify both the address and the activity. Once that check is done, print your plate from the "Vergi Levhası Sorgulama ve Yazdırma" screen in the Digital Tax Office. Your Bağ-Kur social security registration opens automatically in the same process.
Get an e-signature or financial seal
An electronic identity is mandatory for issuing e-documents. Individuals use a qualified electronic signature; sole proprietorships use a financial seal. Apply through the Public Certification Center (Kamu Sertifikasyon Merkezi) or an authorised certificate service provider, then install the card and its drivers and do a test login.
Apply for e-document use
Go to ebelge.gib.gov.tr, open the "e-Arşiv Fatura" or "e-Serbest Meslek Makbuzu" section, fill in the form under "Başvuru" and sign it with your e-signature. Choosing the GİB Portal method means no extra software; private integrator or direct integration are alternatives. Your portal user is created once the application is approved.
Issue the document when you get paid
Log in to the GİB Portal with your e-signature or financial seal and open "Belge Oluştur" under "Fatura İşlemleri" or "Serbest Meslek Makbuzu İşlemleri". Enter the buyer details, service description, VAT rate and, for corporate buyers, the income tax withholding. Check the preview, then sign and send.
Record it in the Defter-Beyan System
Log in at defterbeyan.gov.tr, choose the period from the "Defter" menu and add the document you issued as an income entry. Expenses go in the same place along with their supporting documents. If transfer support exists between the portal and the system, match and double-check the records.
File your returns on time
From the "Beyanname" menu in the Defter-Beyan System, prepare and approve your VAT return, the Withholding and Premium Service Return if you have withholding obligations, and the Annual Income Tax Return at period end. Payments shown on the accrual slip can be made from the "Borç Ödeme" screen in the Digital Tax Office.
Tips
Watch out
The most common mistake is issuing the document late or not at all. A self-employment receipt is issued the moment you receive the money; skipping it risks a special irregularity penalty and tax loss assessment. Corporate clients withhold tax, so the amount that lands in your account is lower than the gross on the receipt. Do not confuse net with gross and under-issue.
Frequently asked questions
+Can I issue an invoice without being a registered taxpayer?
No, issuing a document requires taxpayer status. For one-off jobs with no continuity, the other party may issue an expense voucher instead; ask your tax office whether that fits your situation.
+What is the difference between a self-employment receipt and an invoice?
A receipt is issued at the moment of payment for self-employment income based on knowledge and personal labour. An invoice is issued for commercial delivery of goods or services and does not wait for payment.
+Do I have to set up a company?
No. Most freelancers work as a sole proprietorship or under self-employment taxpayer status. Forming a capital company is optional and depends on your volume and liability preferences.
+Can I print paper invoices?
E-document use is now mandatory for a wide range of taxpayers. Confirm whether you may still issue paper documents with your tax office or through the e-document details in the Digital Tax Office.
+Am I required to hire an accountant?
Not required when you can run the Defter-Beyan System yourself, but your ledger type and filing obligations may make working with an SMMM necessary. Having a professional confirm your case is the safest approach.
Sources and verification
Last verified: September 15, 2026. tell us. Procedures, portal names and menu labels are specific to Turkey's Revenue Administration (GİB); Turkish system and screen names are kept as-is so you can find them.
This content is for information only; for official procedures the relevant institution’s current announcements take precedence. Details: disclaimer.