Regulatory updates - Türkiye

On May 8, 2026, the Turkish Revenue Administration published Tax Procedure Law General Communiqué No. 593, setting out the procedures and principles for issuing electronic documents (e‑Belgeler) through New Generation Payment Recording Devices (YN ÖKC). The regulation establishes a framework for integrating fiscal document issuance directly into point‑of‑sale systems.

Scope of the regulation

The Communiqué allows certain electronic documents, defined under General Communiqué No. 509, to be issued via YN ÖKC devices. Eligible e‑documents will be determined through technical guidelines published by the Revenue Administration.

Integration of payment and invoicing

The reform introduces a unified system where payment and document issuance processes are combined. Businesses can issue fiscal receipts and eligible e‑documents directly from the same device at the point of sale, reducing the need for separate systems and enabling real‑time alignment between transactional and tax data.

Technical and authorization requirements

Manufacturers of YN ÖKC devices that wish to support e‑document issuance must apply to the Revenue Administration and comply with the technical and operational requirements defined in the Communiqué and related guidelines. The Administration may impose different requirements depending on the type of document and the taxpayer’s status within the e‑document system.

Legal validity and certification

Electronic documents issued via YN ÖKC devices must be signed using the device’s fiscal certificate. These signatures are legally equivalent to those of the taxpayer or authorized signatories. Devices are subject to technical certification by the Revenue Administration and evaluation by TÜBİTAK.

On December 31, 2025, the Turkish Ministry of Treasury and Finance published Communiqué No. 56 amending the VAT General Application Communiqué under the VAT Law No. 3065. The amendment was published in the Official Gazette No. 33124 and entered into force on January 1, 2026.

The Communiqué updates the monetary threshold set out in Section (III/B-3) of the VAT General Application Communiqué. This section defines the non-refundable portion of VAT arising from transactions subject to a reduced VAT rate, where input VAT cannot be fully deducted.

With the amendment:

• The threshold for 2025 remains TRY 130,700.
• A new threshold of TRY 164,000 applies for 2026.

Only the portion of calculated refundable VAT exceeding this threshold may be subject to a refund claim; amounts up to the threshold remain non-refundable.

On November 21, 2024, the Turkish Revenue Administration (“Gelir Ä°daresi BaÅŸkanlığı” or “GÄ°B”) announced the transition to the New Central Application of e-Invoice (e-Fatura) and e-Waybill (e-Ä°rsaliye). This transition will begin at 00:01 (GMT+3) on December 14, 2024.

The New Central Application provides and controls the communication between the "Sender Unit" (“Gönderici Birim”) and the "Mail Box" (“Posta Kutusu”) used in e-Invoice and e-Waybill documents.

During the transition, the e-Invoice and e-Waybill portals, as well as e-Document inquiry services, will be temporarily unavailable. Taxpayers registered for e-Invoice and e-Waybill applications, and those using the e-Invoice and e-Waybill portals, can issue documents as printed paper (e-ArÅŸiv invoice).

To ensure documents reach recipients on time, it is advisable to create and send any planned documents electronically before the transition begins.