Companies in Turkey must keep and certify their commercial ledgers digitally under Tax Procedure Law No. 213 and the Turkish Commercial Code, with strict penalties for late or missing opening and closing certificates. Non-compliance can lead to heavy fines, denied VAT deductions, blocked refunds, loss of evidential value in court, and even prison, making e-Ledger management a critical compliance p... Read more

Turkey’s e-Archive Technical Guide version 1.18 introduces major updates to invoice data formats, mandatory fields (like UUIDs, discounts, and tax details), and stricter reporting and security requirements, including precise invoice signing timestamps. Read more

Turkey’s Revenue Administration has updated the e-Archive package and Technical Manual, with the new rules taking effect on October 3, 2025. Here's what it is about! Read more

As of July 1, 2024, all New Generation Payment Devices (NGPDs) in Turkey must be able to process debit and credit card payments, backed by a merchant agreement with a bank or licensed provider. Do you want to find out more on this? Read more

In Turkey, “Non-Deductible VAT” refers to VAT that businesses cannot offset against their VAT liability due to legal restrictions, documentation issues, or the nature of the expense. Common cases include purchases without proper invoices, goods or services used for non-business purposes, or special categories like vehicles, disputed invoices, and losses. Read more

Foreign tourists in Turkey can claim a VAT refund on eligible purchases if they shop at participating stores, spend at least 120 TL, and take the goods out of the country within 3 months. To get the refund, they must obtain and complete a VAT refund form, keep the original receipt, and have the documents stamped by customs before departure. Read more

Effective 1 August 2025, Turkey revised its Special Consumption Tax (SCT) framework under Presidential Decision No. 10115, introducing a progressive SCT system for electric vehicles (EVs) and a flat 50% rate for off-road vehicles. EVs now face SCT rates ranging from 25% to 170%, depending on engine displacement and motor power, with no full exemptions despite their environmental benefits. Read more