Turkey has established a comprehensive e-tax framework that includes E-Invoicing, E-Archive, E-Ledger, and E-Delivery to enhance VAT oversight and combat tax fraud. These digital obligations, expanded over time and now applicable to businesses with turnover above 5 million TRY, require compliant systems (like SAP) to handle XML formats, customer eligibility checks, and real-time data submission to the Turkish Revenue Administration (GİB). Read more

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