Circular 2026 – 032
The Communiqué on the Issuance of Electronic Documents from Next Generation Payment Recorders Has Been Published.
The procedures and principles for issuing electronic documents through New Generation Cash Registers (YN ÖKC) have been established by General Communiqué No. 593 of the Tax Procedure Law, published in the Official Gazette dated May 8, 2026, and numbered 33247.
With Communiqué (Serial No: 593) of the Tax Procedure Law;
The ability to issue electronic documents from next-generation cash registers has been enabled to support the registered economy, simplify taxpayer business processes, integrate electronic documents required to be issued with collection information, and increase tax compliance.
The creation of both retail sales receipts and e-invoices from a single device/application instead of two devices/applications simplifies e-invoice creation, especially for small businesses.
Regulations have been made to determine the procedures and principles for issuing electronic documents that must be issued from fiscal cash registers.
According to the amendment made to Article 4 of the Communiqué, e-Documents that can be issued within the scope of the Tax Procedure Law General Communiqué (Serial No: 509) and that will be published by the Presidency on the websites ynokc.gib.gov.tr and ebelge.gib.gov.tr can be issued from YN ÖKC.
Those wishing to provide services to taxpayers for issuing e-Documents via YN EFDs must apply to the Presidency within the scope of the explanations specified in the General Communiqué of the Tax Procedure Law (Serial No: 509) and related guides, and must possess the technical qualifications specified in the aforementioned Communiqué and guides.
Technical inspections for POS devices capable of issuing e-invoices will be carried out by the Presidency and TÜBİTAK within the framework of guidelines to be published by the Presidency.
The brands and models of fiscal cash registers for which e-document issuance is permitted, as well as information regarding the e-documents that can be issued, will be announced on ynokc.gib.gov.tr and ebelge.gib.gov.tr..
You can access the mentioned notification via the following link.
Sincerely
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