Do self-employed persons with a turnover exceeding 3 million have to switch to e-invoice in 2025? Regardless of their annual turnover, freelancers such as financial advisors, doctors, lawyers, software developers, etc. do not switch to e-Invoice or e-Archive invoice. Freelancers only issue electronic freelance receipts due to their professional activities. Freelancers only keep a freelance income ledger through DBS (Declaration System) due to their professional activities. These taxpayers are not subject to the conditions for switching to e-Ledger in any way. They keep a freelance income ledger regardless of their turnover and earnings. If a freelancer engages in commercial activities in addition to his/her professional activities, for example, if a veterinarian engages in the purchase and sale of food and some accessories in addition to animal treatment, an additional activity is added to the existing liability in terms of commercial income as a second activity in addition to his/her veterinary activities and he/she keeps a business ledger due to this commercial activity, and is subject to the conditions for switching to e-Invoice, E-Archive Invoice and e-Ledger due to this activity, but the freelance veterinary activity continues in accordance with the explanations above. Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.