E-Document Storage Obligation and Durations

Most businesses switching to e-invoices share a common sense of relief: "We no longer keep physical folders, everything is in the system."

Partially true. But the obligation to retain documents hasn't disappeared—it has only changed form. And the responsibility still lies with you.

How many years should they be retained?

From a tax legislation perspective, ledger books and documents must be retained for five years, starting from the calendar year following the year they relate to.

However, this isn't the only timeframe. The Turkish Commercial Code stipulates a ten-year retention obligation for commercial books and documents. In other words, while five years may seem sufficient for tax purposes, ten years is the basis for commercial disputes.

Practical approach: base it on the longer period. Storage costs are negligible compared to the cost of not being able to find a document ten years later.

Why is saving PDFs not enough?

The actual e-invoice is not a PDF, but an XML file. A PDF is simply the human-readable view of that document.

The financial seal or e-signature that gives the document its legal validity resides within the XML. This signature is not present on the PDF printout; therefore, a PDF on its own does not replace the original document.

XML may be requested during an audit. Saying "I have the PDFs" is akin to saying "I have a photocopy" back in the paper era.

That's why you should download and store the XMLs of both the documents you send and receive.

What happens when changing integrators?

This is a risk that is often noticed too late. When you change your private integrator, your access to past documents can be interrupted. The former provider is not obligated to provide unlimited access after the contract ends.

The retention obligation, however, remains with the taxpayer. This means not being able to access the documents is not considered an excuse.

Therefore, downloading the XML archive of all documents is essential before switching integrators. We covered this topic separately in our article on choosing an integrator.

Additionally, the Revenue Administration (GİB) has a separate authorization mechanism for organizations providing storage services; you can ask whether your provider falls under this scope.

Not just e-documents

The retention obligation is not limited to invoices. Contracts, bank receipts, expense slips, customs documents, reconciliation correspondence—all of them can be requested in a dispute or audit.

Storing these together with the relevant record is much more functional than the physical folder approach. If you can view the contract and receipt right when you open an invoice, your search time drops to zero.

File management on Qolay.App works with this logic; we explained the details in our article on file management and e-document backup.

Frequently asked questions

Can I store documents on my own computer?

Electronic storage requires certain technical conditions. Having a single copy on a computer means losing everything in the event of a disk failure; keep copies in at least two separate places.

Should I also store the invoices I receive?

Yes. These documents are the basis of your expense and VAT deduction rights. Also archive the XMLs of incoming e-invoices.

Can I destroy my paper invoices?

Do not destroy them before the retention period expires. Transitioning to e-documents does not cover past paper documents.

What happens to the documents if I close my company?

The retention obligation does not end with closure. Documents must be preserved for the relevant periods even after liquidation.

E-documents do not eliminate the archive; they make it portable. Knowing who holds the responsibility ensures you peace of mind five years down the road.

Open a free account on Qolay.App and store your documents along with their records.