The draft communiqué is aimed at regulating physical and virtual payment systems to strengthen tax compliance.
The Turkish Revenue Administration has issued a draft General Communiqué on the Tax Procedure Law (TPL) to regulate the use of physical and virtual payment systems. The proposed rules aim to improve tax reporting, strengthen fiscal oversight, and support the formal economy.
Stakeholders must submit feedback by 25 July 2025.
Under the draft, taxpayers in retail or service sectors must use new-generation cash registers, unless operating under the Safe Mobile Payment and Electronic Document System. The use of another taxpayer’s payment device is prohibited. Banks and payment providers cannot issue standalone POS devices to these taxpayers but may provide integrated or cable-connected terminals.
Special provisions apply to franchisors and e-commerce platforms. Franchisees may use POS or virtual POS systems connected to the franchisor’s account only under strict conditions. Financial institutions must verify taxpayer eligibility, deactivate non-compliant systems, and report to the Revenue Administration. The rules will take effect four months after publication in the Official Gazette.
