e-Invoice

e-Fatura is the mandatory e-invoicing channel that Türkiye's tax administration operates for registered taxpayers. The document is issued once, lands in the buyer's inbox inside the system, and both parties see the same document under the same number. On the administration's 2024 figures there were 1,565,603 registered e-invoice taxpayers and roughly 1 billion e-invoices issued during the year. At that volume a finance team no longer handles single documents; it handles monthly inbound and outbound invoice lists.

In reconciliation, invoice data is the third and most neutral source. Your ledger entry is your own interpretation, the bank line is the trace of the money, and the invoice is the document both parties can see at the same time. Put the inbound and outbound lists next to the ledger and three gaps appear: a document that exists in the system but was never posted, a posting with no document behind it, and a posting whose amount differs from the document. iFinances matches all three sources in one table, prints a written reason next to every match, and closes no line on its own. Matching runs on document number, date and amount, with a cents-level tolerance, and foreign-currency invoices are converted at the central bank's official rate. Remaining exceptions are listed as data arrives instead of at period end, so a difference surfaces on the day it appears rather than during the close.

The most common confusion is that issuing an invoice means it has been collected; an e-invoice proves a liability was created, not that it was settled. The second is document type: if the buyer is not registered in the system, the same sale is issued as an e-Archive invoice instead, so a reconciliation that reads only the e-invoice channel misses part of the revenue. The third is status. Where the commercial scenario is used, the buyer can return an application response accepting or rejecting the document; under the basic scenario no such response is expected and any objection travels outside the system. Either way, a document can read as issued on your side while sitting at a different status in the counterparty's records. Finally, e-Fatura and e-Defter are not the same thing: one is the document exchanged with your counterparty, the other is the electronic form in which your own statutory ledgers are kept.