Turkey’s Revenue Administration has issued General Communiqué No. 593 on the Tax Procedure Law, setting out the final procedures and principles for issuing e-Documents through new generation payment recording devices (YN ÖKC), with the measure entering into force on 8 May 2026.
Turkey’s Revenue Administration has issued General Communiqué No. 593 on the Tax Procedure Law (TPL), introducing the final procedures and principles for issuing electronic documents (e-Documents) through new generation payment recording devices (YN ÖKC).
The Communiqué was published in the Official Gazette on 8 May 2026.
The measure follows a draft proposal released in December 2025 and is intended to support the registered economy, expand the use of electronic document applications, and improve tax compliance by integrating payment collection and document issuance at the point of sale.
Under the Communiqué, e-Documents covered by the Tax Procedure Law General Communiqué (Serial No: 509) may be issued through YN ÖKCs. The system enables fiscal receipts and related e-Documents to be generated simultaneously, linking payment information directly with the electronic documentation process.
The legal basis for the framework is set out in repeated Articles 242 and 257 of Tax Procedure Law No. 213, which authorise the Ministry of Treasury and Finance to determine procedures and principles for electronic books, records and documents, including their creation, transmission, storage and submission through electronic systems. The Communiqué also refers to Law No. 3100 on the Mandatory Use of Payment Recording Devices by Value Added Tax Taxpayers, which authorises the Ministry to regulate the use of payment recording devices.
The Communiqué assigns a central role to YN ÖKC manufacturers. Manufacturers intending to provide e-Document issuance services must apply to the Revenue Administration Presidency (GIB) and meet the technical qualifications set out in General Communiqué No. 509 and related technical guides. The Presidency may determine different technical requirements depending on the type of document issued and whether taxpayers are registered users of the e-Document system.
Technical examinations of YN ÖKCs capable of issuing e-Documents will be carried out by GIB and the Scientific and Technological Research Council of Türkiye (TÜBİTAK). Approved brands and models of devices, together with the e-Documents they may issue, will be published on the ynokc.gib.gov.tr and ebelge.gib.gov.tr portals.
The final version of the Communiqué also expands the responsibilities of authorised YN ÖKC manufacturers. Manufacturers authorised to provide e-Document services will have the same duties and responsibilities as private integrators operating under General Communiqué No. 509. These responsibilities include the creation, signing, transmission and storage of e-Documents, as well as compliance with system and software requirements relating to YN ÖKCs and YN ÖKC Terminal Service Centres (TSM).
The Communiqué further provides that e-Documents issued through YN ÖKCs will be electronically signed using the fiscal certificates of the devices. Such signatures will have the same legal effect as signatures affixed by taxpayers or their authorised representatives.
In addition, the Revenue Administration Presidency has been authorised to publish further technical guides and determine implementation procedures and technical requirements for the issuance of e-Documents through YN ÖKCs.
The Communiqué took effect on the date of its publication and was executed by the Minister of Treasury and Finance.
