Circular 2026 \u2013 032<\/p>\n\n\n\n
The Communiqu\u00e9 on the Issuance of Electronic Documents from Next Generation Payment Recorders Has Been Published.<\/strong><\/p>\n\n\n\n The procedures and principles for issuing electronic documents through New Generation Cash Registers (YN \u00d6KC) have been established by General Communiqu\u00e9 No. 593 of the Tax Procedure Law, published in the Official Gazette dated May 8, 2026, and numbered 33247.<\/p>\n\n\n\n With Communiqu\u00e9 (Serial No: 593) of the Tax Procedure Law;<\/p>\n\n\n\n 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.<\/p>\n\n\n\n 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.<\/p>\n\n\n\n Regulations have been made to determine the procedures and principles for issuing electronic documents that must be issued from fiscal cash registers.<\/p>\n\n\n\n According to the amendment made to Article 4 of the Communiqu\u00e9, e-Documents that can be issued within the scope of the Tax Procedure Law General Communiqu\u00e9 (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 \u00d6KC.<\/p>\n\n\n\n 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 Communiqu\u00e9 of the Tax Procedure Law (Serial No: 509) and related guides, and must possess the technical qualifications specified in the aforementioned Communiqu\u00e9 and guides. <\/p>\n\n\n\n Technical inspections for POS devices capable of issuing e-invoices will be carried out by the Presidency and T\u00dcB\u0130TAK within the framework of guidelines to be published by the Presidency.<\/p>\n\n\n\n