Fiscal subject related
A QR code, short for 'Quick Response Code,' is a type of barcode that consists of squares instead of bars or lines. This enables the code to be scanned and display information in a format that machines can read, which allows for the storage of much more information than traditional bar codes. QR codes originated in Japan and were first used in the transport and industrial sectors to simplify logistical operations, but they soon became popular in other fields.
Employing QR codes enables the storage of diverse information in numerical, alphabetical, or symbolic formats. Nevertheless, the capacity of QR codes is constrained and varies depending on the nature of the information they convey. Furthermore, there has been a recent surge in the utilization of QR codes for electronic invoice exchanges. Serving as a straightforward method to encapsulate crucial information in a graphical format, QR codes on invoices facilitate swift and effortless verification of the accuracy of invoices or receipts for buyers of goods and services. Consequently, tax authorities can reliably document the transaction details for reporting purposes.
Commencing in September 2023, Turkish tax authorities mandate the incorporation of QR codes. These codes are obligatory for B2B and B2G E-invoices, as well as E-archive for B2C or B2B transactions involving customers below a specific threshold. Additionally, e-delivery notes declaring the transfer of goods are subject to this requirement.
E-invoicing undergoes continuous evolution in numerous countries, and the incorporation of QR codes into invoices is part of these dynamic changes. Despite their apparent simplicity, these images play a crucial role in providing taxpayers with a convenient way to instill confidence in tax authorities. They contribute to ensuring accuracy and control over invoice data throughout the business cycle.
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Already subscriber? LoginNon-Deductible VAT in Turkey

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
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Already subscriber? LoginVAT Refund for Tourists in Turkey

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
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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
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Already subscriber? LoginDraft VAT Amendments Published in Turkey: Key Changes Affect Refunds, Exemptions, and Compliance Rules

On 31 July 2025, the Turkish Revenue Administration issued a draft Communiqué proposing significant amendments to the VAT General Implementation Communiqué. These proposed changes are part of the broader implementation of Law No. 7555, aimed at aligning VAT practices with the evolving economic landscape, with a plan to create better results in the tax area. Read more
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Already subscriber? Login2025 Cash Register Receipt Limits in Turkey

Starting January 1, 2025, Turkish businesses must issue invoices for sales of 9,900 TL or more, while smaller transactions can be documented with a cash register receipt; for jewellers, the threshold is 29,700 TL. These updated limits, outlined in Tax Procedure Law Communiqué No. 577, aim to improve tax compliance and are automatically updated on POS devices. Read more
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Already subscriber? LoginTurkey Adopts New Law with Changes to Vehicle Tax and VAT Rules

Turkey has passed a new law introducing major tax and financial reforms, including updated Special Consumption Tax (SCT) rates for vehicles, now ranging from 80% to 220% based on engine and motor specifications. Read more