Turkey: 2026 Invoice and Cash Register Receipt Limits

Turkey has updated its 2026 invoice and cash register receipt limits under the Tax Procedure Law, setting the general threshold at 12,000 TL and a higher 36,000 TL limit for the jewellery sector, above which issuing an invoice is mandatory. The increase reflects inflation and the 2025 revaluation rate, with updates applied automatically to fiscal devices to support transparency and proper tax reporting.

According to the General Communiqué on the Tax Procedure Law (VUK) published in the Official Gazette on December 31, 2025, new invoice and receipt limits apply for 2026.

General Invoice / Receipt Limit for 2026

-       Cash register receipt limit: 12,000 TL (~230 EUR)

This means:

-       If a sale is below 12,000 TL, a cash register receipt is enough.

-       If a sale is 12,000 TL or more, the seller must issue an invoice.

For businesses in the jewellery sector, a higher limit applies:

-       Jewellery receipt limit: 36,000 TL (~690 EUR)

This means:

-       Jewellery sales below 36,000 TL → cash register receipt is allowed,

-       Jewellery sales 36,000 TL or more → invoice is mandatory.

This higher limit reflects the higher average value of jewelry sales.

The limits were updated based on the 2025 revaluation rate of 25.49% Last year’s general limit was 9,900 TL (~190 EUR). The increase reflects inflation, rising prices, and economic conditions. It helps businesses keep operating smoothly as sales values increase.

The receipt limit is automatically updated by the device manufacturer. No manual settings are required on POS or cash register devices.

These limits aim to:

-       Reduce the informal economy,

-       Increase tax transparency,

-       Ensure proper invoice tracking,

-       Support accurate tax collection.

They are reviewed and updated every year.