Build e-Arşiv Fatura (UBL-TR) Invoice XML

Skill: Convert a B2C / unregistered-recipient invoice into the e-Arşiv Fatura XML reported to GİB

Region: Türkiye (Turkey) Category: E-Invoicing — e-Arşiv Fatura Does: Takes invoice data for a recipient who is not a registered e-Fatura user (B2C consumers, or businesses outside the e-Fatura system) and produces the e-Arşiv Fatura XML, built on the UBL-TR 1.2 customization with the EARSIVFATURA profile, delivered to the buyer (paper or electronic) and reported to GİB in the daily e-Arşiv report. Standard: UBL-TR 1.2 (e-Arşiv profile of OASIS UBL 2.1)

e-Arşiv Fatura is the format for invoices to recipients outside the e-Fatura registry. Unlike e-Fatura, the document is not routed through GİB to the buyer; instead the issuer sends it directly (electronic or printed) and reports all e-Arşiv invoices to GİB — registered e-Arşiv users / özel entegratör report daily (by the end of the next day). The document is signed with Mali Mühür / e-imza. Sales to consumers above the published threshold and all internet sales must be issued as e-Arşiv. Validate against the current UBL-TR schema before issuing.

When this applies

• The recipient is a B2C consumer or a business not registered in the GİB e-Fatura system.
• The issuer is a registered e-Arşiv user (taxpayers within the e-Fatura system must issue e-Arşiv for non-e-Fatura recipients; internet sales and B2C above the annual threshold are mandatory).
• For recipients who are registered e-Fatura users, use the e-Fatura skill instead.

Input data required

For an unidentified consumer the buyer TCKN may be recorded as 11111111111 per GİB convention; named consumers carry their real TCKN (11 digits).

Document structure (UBL-TR 1.2, e-Arşiv profile)

Invoice
├── cbc:CustomizationID         (TR1.2)
├── cbc:ProfileID               (EARSIVFATURA)
├── cbc:ID                      (16-char invoice number)
├── cbc:UUID                    (ETTN)
├── cbc:IssueDate / cbc:IssueTime
├── cbc:InvoiceTypeCode         (SATIS | IADE)
├── cbc:DocumentCurrencyCode    (TRY)
├── cac:AccountingSupplierParty (satıcı — VKN, vergi dairesi)
├── cac:AccountingCustomerParty (alıcı — TCKN/VKN; consumer)
├── cac:TaxTotal                (KDV per rate, TaxTypeCode 0015)
├── cac:LegalMonetaryTotal
└── cac:InvoiceLine ...

The same UBL-TR Invoice schema as e-Fatura is used; the differentiators are ProfileID = EARSIVFATURA, the delivery channel (ELEKTRONIK / KAGIT), internet-sale fields when applicable, and the obligation to include the document in the daily GİB report rather than route it through GİB to the buyer.

Calculation rules

• Line amount = quantity × unit price − line discounts (2 decimals).
• Group by KDV rate → per-rate cac:TaxSubtotal (TaxableAmount, TaxAmount = base × rate).
• TaxInclusiveAmount = tax-exclusive total + total KDV; PayableAmount = tax-inclusive − allowances + charges.
• KDV: standard 20%, reduced 10% and 1%.
• For internet sales, record carrier/dispatch and payment details; these flow into the e-Arşiv report.

Worked example (EARSIVFATURA, B2C consumer, one line)

<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
  xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
  xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:UBLVersionID>2.1</cbc:UBLVersionID>
  <cbc:CustomizationID>TR1.2</cbc:CustomizationID>
  <cbc:ProfileID>EARSIVFATURA</cbc:ProfileID>
  <cbc:ID>EAR2026000000045</cbc:ID>
  <cbc:UUID>3f2504e0-4f89-41d3-9a0c-0305e82c3301</cbc:UUID>
  <cbc:IssueDate>2026-06-04</cbc:IssueDate>
  <cbc:IssueTime>14:32:00</cbc:IssueTime>
  <cbc:InvoiceTypeCode>SATIS</cbc:InvoiceTypeCode>
  <cbc:DocumentCurrencyCode>TRY</cbc:DocumentCurrencyCode>
  <cac:AccountingSupplierParty>
    <cac:Party>
      <cac:PartyIdentification><cbc:ID schemeID="VKN">1234567890</cbc:ID></cac:PartyIdentification>
      <cac:PartyName><cbc:Name>Örnek Mağazacılık A.Ş.</cbc:Name></cac:PartyName>
      <cac:PostalAddress><cbc:CitySubdivisionName>Konak</cbc:CitySubdivisionName><cbc:CityName>İzmir</cbc:CityName><cac:Country><cbc:Name>Türkiye</cbc:Name></cac:Country></cac:PostalAddress>
      <cac:PartyTaxScheme><cac:TaxScheme><cbc:Name>Alsancak</cbc:Name></cac:TaxScheme></cac:PartyTaxScheme>
    </cac:Party>
  </cac:AccountingSupplierParty>
  <cac:AccountingCustomerParty>
    <cac:Party>
      <cac:PartyIdentification><cbc:ID schemeID="TCKN">12345678901</cbc:ID></cac:PartyIdentification>
      <cac:PartyName><cbc:Name>Ayşe Yılmaz</cbc:Name></cac:PartyName>
      <cac:PostalAddress><cbc:CitySubdivisionName>Bornova</cbc:CitySubdivisionName><cbc:CityName>İzmir</cbc:CityName><cac:Country><cbc:Name>Türkiye</cbc:Name></cac:Country></cac:PostalAddress>
    </cac:Party>
  </cac:AccountingCustomerParty>
  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="TRY">120.00</cbc:TaxAmount>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="TRY">1200.00</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="TRY">120.00</cbc:TaxAmount>
      <cbc:Percent>10</cbc:Percent>
      <cac:TaxCategory><cac:TaxScheme><cbc:Name>KDV</cbc:Name><cbc:TaxTypeCode>0015</cbc:TaxTypeCode></cac:TaxScheme></cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>
  <cac:LegalMonetaryTotal>
    <cbc:LineExtensionAmount currencyID="TRY">1200.00</cbc:LineExtensionAmount>
    <cbc:TaxExclusiveAmount currencyID="TRY">1200.00</cbc:TaxExclusiveAmount>
    <cbc:TaxInclusiveAmount currencyID="TRY">1320.00</cbc:TaxInclusiveAmount>
    <cbc:PayableAmount currencyID="TRY">1320.00</cbc:PayableAmount>
  </cac:LegalMonetaryTotal>
  <cac:InvoiceLine>
    <cbc:ID>1</cbc:ID>
    <cbc:InvoicedQuantity unitCode="C62">2</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="TRY">1200.00</cbc:LineExtensionAmount>
    <cac:TaxTotal>
      <cbc:TaxAmount currencyID="TRY">120.00</cbc:TaxAmount>
      <cac:TaxSubtotal>
        <cbc:TaxableAmount currencyID="TRY">1200.00</cbc:TaxableAmount>
        <cbc:TaxAmount currencyID="TRY">120.00</cbc:TaxAmount>
        <cbc:Percent>10</cbc:Percent>
        <cac:TaxCategory><cac:TaxScheme><cbc:Name>KDV</cbc:Name><cbc:TaxTypeCode>0015</cbc:TaxTypeCode></cac:TaxScheme></cac:TaxCategory>
      </cac:TaxSubtotal>
    </cac:TaxTotal>
    <cac:Item><cbc:Name>Tekstil ürünü</cbc:Name></cac:Item>
    <cac:Price><cbc:PriceAmount currencyID="TRY">600.00</cbc:PriceAmount></cac:Price>
  </cac:InvoiceLine>
</Invoice>

Sign with Mali Mühür / e-imza, deliver to the buyer (ELEKTRONIK or KAGIT), and include the invoice in the daily e-Arşiv report sent to GİB.

Validation checklist

• Recipient is not a registered e-Fatura user (otherwise issue e-Fatura)
• CustomizationID = TR1.2; ProfileID = EARSIVFATURA
• cbc:UUID is a valid ETTN; cbc:ID is the 16-char number
• Buyer TCKN/VKN with correct schemeID (or the GİB unidentified-consumer convention)
• Delivery channel recorded (ELEKTRONIK / KAGIT); internet-sale fields present for online sales
• Per-rate KDV subtotals reconcile (20% / 10% / 1%); TaxTypeCode 0015
• TaxInclusiveAmount = tax-exclusive + KDV; PayableAmount correct
• Document signed (Mali Mühür / e-imza) and included in the daily GİB e-Arşiv report

Last updated: 2026-06-04 — confirm the active schema version, field codes, and GİB requirements against the current Gelir İdaresi Başkanlığı (Revenue Administration) specifications before use.