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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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
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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
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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