Republic of Türkiye
REVENUE ADMINISTRATION
ISTANBUL TAX OFFICE DIRECTORATE
Taxpayer Services Procedure Group Directorate
Date: 26/02/2016 Number: 11395140-105[229-2015/VUK1-19652]-16020
Subject: Requirement to use new generation cash registers for online sales.
In the private ruling request form referenced, you stated that you make sales exclusively online and all transactions are invoiced. You also mentioned that you have a cash register but have not used it, and you are asking for the Directorate’s opinion on whether you are required to use a new generation cash register.
Article 232 of the Tax Procedure Law No. 213 states that:
“First- and second-class merchants, those whose income is determined under the simplified procedure, and farmers required to keep books:
- Must provide and request invoices for goods sold or services rendered to first- and second-class merchants,
- Freelancers,
- Merchants whose income is determined under the simplified procedure,
- Farmers required to keep books,
- Tax-exempt tradespeople.”
The law also requires sellers to issue an invoice for any goods or services sold to others, when the value exceeds 50,000,000 TL (900 TL from 1 January 2016, as per the 460th Tax Procedure Law General Communiqué), or even for lesser amounts if requested.
According to the 426th Tax Procedure Law General Communiqué, merchants who sell goods to those who resell them after processing, or provide services to such individuals, must use “new generation cash registers” to document sales and services, replacing the previously mandated payment-recording devices as per the law No. 3100 on the Obligations of VAT Taxpayers to Use Payment-Recording Devices.
The starting dates for merchants required to use new generation cash registers were phased in throughout 2016, as outlined in the 466th Tax Procedure Law General Communiqué published in the Official Gazette on 25 December 2015.
Therefore, if all of your sales are wholesale or conducted online, and payments are collected electronically (e.g., EFT, wire transfer, virtual POS), without direct interaction with customers, and are documented with an invoice per the Tax Procedure Law, you are not required to use a payment-recording device.
Who is exempt from using new generation cash registers (YN ÖKC)?
Merchants who do not fall under Law No. 3100, including those not classified as first- or second-class merchants, and those exempt by the Ministry, are not required to use YN ÖKC.
In this context, the following are exempt:
- Those taxed under the simplified procedure,
- Freelancers,
- Farmers,
- Those with rental or capital income,
- Those earning wages,
- First- and second-class merchants not involved in retail sales (e.g., wholesalers),
- Merchants exempt from using cash registers as per Ministry General Communiqués.
Additionally, as stated in Article 6 of the 483rd Tax Procedure Law General Communiqué published in the Official Gazette on 30 September 2017, merchants who meet specific business size criteria, are part of the e-Invoice, e-Archive Invoice, and e-Ledger systems, and issue e-Invoices or e-Archive Invoices for all their sales, are exempt from using cash registers, provided they meet the technical conditions outlined in the Communiqué.
Source: Revenue Administration
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