Fiscal subject related
With the new regulation that will come into effect on December 1, 2022, in addition to the benefits provided by giving meal vouchers, meal coupons, and meal cards, meal costs paid in cash are also included in the exemption. In other words, the requirement to provide food aid by giving food vouchers, meal coupons, and meal cards for the exception application has been abolished.
According to the new regulation, food aid will be exempt from income tax, whether it is made in cash or provided by giving food vouchers, meal coupons, or meal cards.
Other news from Turkey
Overview of Turkey’s Centralized e-Invoicing System

Turkey's centralized e-invoicing system mandates the use of the UBL-TR format and digital signatures for all qualifying businesses, ensuring tax compliance through real-time validation via the Turkish Revenue Administration (TRA) platform. It covers both B2B and B2C transactions, includes sector-specific mandates, and requires long-term digital archiving. Read more
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Already subscriber? LoginTurkey to Require Smart Taximeters and Digital Payment Systems in Taxis by End of 2025

Turkey will require all taxis to install smart taximeters with integrated digital payment systems by December 31, 2025, to boost digital payments and enhance tax compliance. New or upgrading operators must install the system within 30 days of starting operations, while taxis with newly issued plates between now and the deadline must comply by July 1, 2026. Read more
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Already subscriber? LoginTurkey Modernizes Tax Audit Rules with Digital and Remote Processes

On May 13, 2025, Turkey implemented new tax audit rules enabling fully digital and remote audit procedures. Taxpayers can now submit documents electronically, attend audit meetings via video platforms, and use secure digital signatures for all official reports. Read more
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Already subscriber? LoginTurkey Announced Updates to e-Invoice Package and UBL-TR Guide

On April 28, 2025, Turkey’s Revenue Administration (GİB) released updated versions of the e-Invoice Package and UBL-TR Code Lists to enhance standardization and regulatory compliance. Effective from May 2, 2025, businesses must review and adapt their systems to align with the new requirements. On April 28, 2025, the Turkish Revenue Administration (GİB) published an official update to the e... Read more
Electronic Document Management in Turkey

Turkey’s Revenue Administration has updated its regulations on electronic document management to support the growing use of digital systems, mandating standardized creation, storage, and sharing of e-documents like e-invoices, e-archive invoices, and e-dispatch notes. Businesses are required to adopt these systems based on revenue thresholds or sector, and must follow strict formatting, archiving, and data protection rules. Read more
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Already subscriber? LoginTurkey: VAT Incentive Period Extended Until End of 2028

Turkey has extended the VAT incentive under Temporary Article 37 of VAT Law No. 3065 until December 31, 2028, as per Presidential Decision No. 9770 published on May 1, 2025. This provision grants a VAT exemption for construction-related goods and services tied to investment incentive certificates in the manufacturing and tourism sectors. Read more
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Already subscriber? LoginTurkey: Releasing the new E-Archive Invoice Guide

The Turkish Revenue Administration has issued a new e-Archive Invoice Guide mandating technical and legal updates that businesses must implement by May 2, 2025. The guide introduces stricter requirements for invoice generation, storage, transmission, and reporting, with a focus on enhanced data security and compliance with Turkish tax laws. Read more