Fiscal subject related
Taxpayers have to fulfill at least two of the following conditions:
a) The company's sales or gross business revenue is 10 million TL (500,000 EUR).
b) Total balance-sheet assets are 10 million TL (500,000 EUR).
c) total equity or balance sheet equity exceeds 1 million TL (50,000 EUR).
They use in their business activities at least 20 cash registers.
If a retailer is not yet doing business in Turkey and wants to use the e-Archive service from day one, only the number of cash registers will be taken into account. However, they need to meet the revenue goals within the first year of doing business or switch to NGCR until they meet the requirements.
Other news from Turkey
Turkey Published Tax Procedure Law Communiqué No. 584 on the Transition of Simplified Procedure Taxpayers
Turkey
Author: Ivana Picajkić
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
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Already subscriber? LoginTurkey: Updated VAT Reporting Steps for Ledger Declarations
Turkey
Author: Ivana Picajkić
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
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Already subscriber? LoginTurkey Proposes Strict New Controls on POS and Virtual POS with New Regulations
Turkey
Author: Ivana Picajkić
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
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Already subscriber? LoginUnderstanding Turkey’s E-Invoicing System
Turkey
Author: Ivana Picajkić
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
Turkey Updates e-Invoice Package – Changes Effective December 1, 2025
Turkey
Author: Ivana Picajkić
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
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Already subscriber? LoginTurkey: Small Businesses Taxed Under the Simplified Method Face New Compliance Rules in 2026
Turkey
Author: Ivana Picajkić
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
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Already subscriber? LoginTurkey Clarifies e-Invoice and YN ÖKC Obligations for Retail Sector
Turkey
Author: Ivana Picajkić
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