Turkey has updated its 2026 invoice and cash register receipt limits under the Tax Procedure Law, setting the general threshold at 12,000 TL and a higher 36,000 TL limit for the jewellery sector, above which issuing an invoice is mandatory. The increase reflects inflation and the 2025 revaluation rate, with updates applied automatically to fiscal devices to support transparency and proper tax repo... Read more

Turkey has increased the PIN-free contactless payment limit from 1,500 TL to 2,500 TL as of 15 January 2026, following guidance from the Banking Regulation and Supervision Agency (BDDK). The change reflects inflation and growing digital payment usage, while transactions above the limit still require PIN or biometric verification for security. Turkey has increased the limit for contactless payments... Read more

A private ruling dated 27 June 2025 confirms that self-employed professionals in Turkey are not required to join the e-Invoice system, provided they issue e-Self-Employment Receipts, which fully satisfy legal documentation requirements under Tax Procedure Law No. 213 and Communiqué No. 509. Since freelancers do not issue invoices for professional services, e-Invoice obligations apply only to invoi... Read more

Turkey has issued updated technical packages for e-Fatura and e-Arşiv, including new validation rules, code lists and UBL-TR 1.2.1 schemas, which become mandatory from 2 February 2026. Read more

Turkey set a minimum VAT refund threshold of 164,000 TL for 2026, meaning only refundable VAT above this amount can be claimed back, under a circular published on 31 December 2025. Read more

Turkey has confirmed that from January 1, 2026, all chargeable plastic bags must be sold at a fixed price of 1 TL per bag (tax included), with no free distribution, discounts, or price variations, including for online sales. The updated rules reinforce strict reporting, receipt disclosure, and enforcement obligations while maintaining specific exemptions as part of Turkey’s ongoing effort to reduc... Read more

The Turkish Revenue Administration (GİB) has published an updated e-Archive Invoice (e-Arşiv Fatura) package, introducing a revised version of the eArsiv.xsd schema. The update affects the technical structure of e-Archive invoices and is relevant for software providers and taxpayers issuing e-Archive invoices under the Turkish e-document framework. The revised eArsiv.xsd file is included in the up... Read more

A new official guide has been published to help merchants understand how to comply with the mandatory use of New Generation Payment Recorder Devices (YN POS) for retail sales where no invoice is required. Read more

Türkiye’s Communiqué No. 584 sets out how simplified-procedure taxpayers must transition to the real taxation method on 1 January 2026, including how documents are issued, obtained, returned, and cancelled. Read more

Türkiye’s updated VAT reporting rules require taxpayers to choose between two system paths depending on whether VAT must be calculated for transactions subject to a special tax base. Read more

Turkey’s Revenue Administration’s draft General Communiqué aims to enhance control over card payments, ensuring accurate recording of all electronic transactions, including credit/debit cards and QR codes. Read more

Turkey's advanced e-invoicing system is mandatory for various taxpayers, with B2B, B2G, and B2C covers. By 2026, near-universal e-invoicing is expected, including sector-specific rules. Compliance penalties exist for non-compliance. The system integrates with GİB for real-time reporting, leading to full digital transaction control. Turkey has built one of the most advanced e-invoicing and e-report... Read more

The Revenue Administration (GİB) will implement an updated e-Fatura Package on December 1, 2025, enhancing technical rules, code lists, and integration forms. Read more

The Turkish Revenue Administration (GİB) clarified compliance rules for businesses using the e-Invoice system and New Generation Payment Recording Devices (YN ÖKC). Read more

Turkey has confirmed that e-Invoice obligations are based on annual turnover—not the number of POS devices—while retailers must still use New Generation Payment Recording Devices (YN ÖKC) unless they qualify for a full digital exemption. . Read more

Starting 1 December 2025, Turkey’s Tourism Share Declaration must be filed exclusively through the e-Declaration (e-Beyanname) system via the Digital Tax Office. The move is part of GİB’s digitalization strategy to streamline filing, enhance security, and modernize tax compliance for tourism-sector businesses The Revenue Administration (GİB) has announced that the Tourism Share Declaration will so... Read more