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.
Other news from Turkey
Update to the Turkish e-Invoice Package

Turkey has released an update to the e-Invoice Package, introducing new technical and compliance adjustments that businesses must adopt to remain aligned with the country’s electronic invoicing requirements. The Turkish Revenue Administration has announced updates to the e-Invoice Package and the UBL-TR (Code Lists) Guide. These updates, which improve technical standards and code lists for electr... Read more
E-Ledger Compliance in Turkey

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: TPF Proposes Closing Supermarkets on Sundays

The Turkish Retailers Federation’s 2025 report highlights local chains’ job creation role and proposes Sunday supermarket closures to ease worker fatigue, support family life, and benefit small businesses, starting with pilot regions. Read more
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Already subscriber? LoginTurkey Published e-Archive Technical Guide Version 1.18

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
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Already subscriber? LoginTurkey Updates e-Archive Package and Technical Manual

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
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Already subscriber? LoginTurkey: New Generation Payment Devices Must Accept Payments Via Debit/Credit Cards

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
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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