Turkey's Revenue Administration has released a draft communiqué introducing strict new rules for physical and virtual POS systems to improve tax compliance, combat misuse, and formalize retail transactions. Key measures include mandatory use of new generation cash registers (YN ÖKC), stricter controls on dealership and POS sharing, and limitations on virtual POS usage strictly for verified e-commerce. Read more

In Turkey’s jewellery sector, VAT is applied only to the portion of the sale price that exceeds the exempt bullion value of gold or silver, as defined under Article 17/4-g of VAT Law No. 3065. Jewellers must calculate the bullion value based on purity (“millyem”) and deduct it before applying the 20% VAT rate to the remaining taxable amount, with improper estimations risking penalties during tax a... Read more

Turkey’s new technical guide defines receipt formats, mandatory data fields, and reporting requirements for fuel sales through New Generation Pump-Integrated Fiscal Cash Registers (YN ÖKC), aimed at improving VAT compliance and transaction traceability. It mandates standardized receipts for various sale types, introduces Vehicle Identification Units (TTB) deadlines for commercial vehicles, and details required fiscal reports like daily Z reports and vehicle-specific breakdowns. Read more

Turkey has proposed new VAT rules to close tax loopholes, notably by including Special Consumption Tax (SCT) amounts in the VAT base for goods like LPG. The law also introduces stricter VAT exemption limits, electronic audits, and higher penalties for tax violations and unauthorized activities. Read more

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

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

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