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 authorisation 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 authorised signatories. Devices are subject to technical certification by the Revenue Administration and evaluation by TÜBİTAK.

On November 21, 2024, the Turkish Revenue Administration (“Gelir İdaresi Başkanlığı” or “GİB”) announced the transition to the New Central Application of e-Invoice (e-Fatura) and e-Waybill (e-İrsaliye). 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-Arşiv invoice).

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

Changes regarding e-Arşiv invoice

Starting 1 July 2024, e-Arsiv reports must include the following fields:

• Signature Time
• Tax Rate
• Shipment Information (applies only to Internet sale invoices)

These changes have been stipulated in the updated versions of the e-Arşiv Technical Guide and e-Arsiv Package.

Changes regarding e-Ledger (“e-Defter”)

With the development made in the e-Ledger application, the e-Ledger Application screens have been renewed and made available for use.

From 22 May 2024, the e-Ledger and its secondary copies shall be made available simultaneously for submission to the GIB Information Processing System via the e-Ledger application or web service.

These changes have been stipulated in the updated version of the e-Ledger Application Guide.

Additionally, amendments to the Electronic Ledgers General Communiqué consider the new requirements for certain persons to switch to e-Ledger applications and the updated deadline requirements for e-Ledger submissions.

The deadline for e-Ledger submissions has been extended to the end of the tenth day of the fourth month following the relevant month. The submission deadline based on interim tax periods has been extended to the tenth day of the third month following the accounting period.

GIB will open the e-Ledger accounts of taxpayers who are obliged to be included in the e-Ledger application by the start of this mandate. This will be effective from the beginning of the month following the date when the taxpayers are notified.