GLOSSARY

e-Archive

An e-archive invoice, called e-Arşiv in Türkiye, is the electronic invoice issued to buyers who are not registered in the national e-invoicing system. It is created and stored electronically and reaches the buyer as an electronic copy or a printout.

Whether a sale becomes an e-invoice or an e-archive invoice is decided by the buyer's status, not by the seller's preference. If the counterparty is registered in the system the document is an e-invoice; if not, it is an e-archive invoice. That makes e-archive the document of choice for sales to consumers, small businesses and taxpayers not yet inside the scheme. The volumes reflect it: on the tax administration's 2024 figures around 11 billion e-archive documents were issued in Türkiye, far above the roughly 1 billion e-invoices of the same year.

For reconciliation the consequence is direct: your outbound invoice table is fed by two channels, and reading only one of them produces an incomplete picture. If a customer enters the e-invoicing scheme during the year, part of that customer's sales sits in the e-archive list and the rest in the e-invoice list; until the two are merged, the account balance will never agree. iFinances matches the full outbound list against ledger postings and bank movements in a single table, and every line carries a written reason for the document and the collection it was tied to. The lists can be uploaded as Excel or CSV, or taken through the direct connection your system offers; which route is used is decided together during setup. Matching runs on document number, date and amount: partial payments are split, lump-sum collections are allocated across invoices, and a cents-level tolerance is applied. What remains is not a balance that happens to agree but a line-by-line explanation.

The word archive is misleading: this is a document type with the legal force of an invoice, not a storage method. A second misreading is treating e-archive documents as outside reconciliation; an invoice issued this way to a corporate customer still creates a receivable in that customer's account. The third is cancellation. On the e-archive side cancellation does not depend on an application response from the buyer, so a cancelled document can appear in your list while never existing in the customer's records. Differences of that kind are status differences, not amount errors.

Worked example

Example

A customer is invoiced six times in July: four e-archive documents totalling 180,000 TRY and two e-invoices totalling 95,000 TRY issued after the customer joined the scheme. Pull only the e-invoice list for reconciliation and your table shows 95,000 TRY while the customer's statement shows 275,000 TRY. The 180,000 TRY gap is not a posting error but a missing channel: add the e-archive list and all six documents match, leaving no difference. The figures are illustrative.

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