Türkiye Permits E-Document Issuance via New Generation Fiscal Devices
On May 8, 2026, the Turkish Revenue Administration published Tax Procedure Law General Communiqué No. 593, introducing a new framework that enables the issuance of electronic documents (e-Belgeler) directly through New Generation Payment Recording Devices (YN ÖKC). This development effectively integrates the generation of fiscal documents into standard point-of-sale operations.
Scope of Application
The updated regulation permits the generation of specific electronic documents, as previously defined under General Communiqué No. 509, using YN ÖKC hardware. The Revenue Administration will release dedicated technical guidelines specifying exactly which e-documents are eligible for issuance under this system.
Operational and Compliance Requirements
The newly introduced rules establish an integrated approach that merges payment and invoicing processes through the following requirements:
- Integrated Payment and Invoicing: Merchants can now issue both standard fiscal receipts and compliant e-documents directly from a single point-of-sale device. This consolidation significantly reduces the reliance on separate invoicing software while ensuring the real-time synchronization of transactional information with tax reporting data.
- Manufacturer Obligations: Producers of YN ÖKC hardware intending to offer e-document capabilities are obligated to formally apply to the Revenue Administration and comply with the technical and operational standards set out in the Communiqué and its associated guidelines. Furthermore, the Administration may apply varying technical prerequisites based on the specific document type and the taxpayer’s status within the national e-document framework
- Legal Validity and Certification: To ensure document authenticity, any electronic document generated by a YN ÖKC device must be digitally signed with the device's built-in fiscal certificate. These digital signatures hold the exact legal equivalence of those executed by the taxpayer or their authorized signatories. Additionally, the devices must pass a formal technical certification process administered by the Revenue Administration and undergo evaluation by TÜBİTAK.
There’s more you should know about e-invoicing in Turkey – learn more about the new and upcoming regulations.
