Regulatory updates - Türkiye

On June 29, 2026, the Turkish Revenue Administration (GİB) updated the e‑Invoice Private Integrator Guide. The changes introduce new requirements for private integrator applications, expand support for e‑Expense Receipt processes, and include various editorial updates.

Mandatory ISO certifications for private integrators

The updated guide formally introduces a requirement for taxpayers applying to become private integrators to hold TÜRKAK‑accredited ISO 27001, ISO 22301, and ISO 20000 certificates. The certification requirement has been incorporated into the official application conditions for private integrator authorization.

e‑Expense Receipt additions

As part of the update, support for e‑Expense Receipt (“e‑Gider Pusulası”) processes has been expanded.

Within the fixed values table used in the Sender section of the envelope structure, the identifier “erreceipt” has been added for e‑Expense Receipt services.

In addition, new UserOptionCode values have been introduced for account opening and account cancellation processes related to e‑Expense Receipt services:

• 171 – Public
• 172 – Private
• 173 – VUK 507 Public
• 174 – VUK 507 Private

On May 8, 2026, the Turkish Revenue Administration published Tax Procedure Law General Communiqué No. 593, setting out the procedures and principles for issuing electronic documents (e‑Belgeler) through New Generation Payment Recording Devices (YN ÖKC). The regulation establishes a framework for integrating fiscal document issuance directly into point‑of‑sale systems.

Scope of the regulation

The Communiqué allows certain electronic documents, defined under General Communiqué No. 509, to be issued via YN ÖKC devices. Eligible e‑documents will be determined through technical guidelines published by the Revenue Administration.

Integration of payment and invoicing

The reform introduces a unified system where payment and document issuance processes are combined. Businesses can issue fiscal receipts and eligible e‑documents directly from the same device at the point of sale, reducing the need for separate systems and enabling real‑time alignment between transactional and tax data.

Technical and authorization requirements

Manufacturers of YN ÖKC devices that wish to support e‑document issuance must apply to the Revenue Administration and comply with the technical and operational requirements defined in the Communiqué and related guidelines. The Administration may impose different requirements depending on the type of document and the taxpayer’s status within the e‑document system.

Legal validity and certification

Electronic documents issued via YN ÖKC devices must be signed using the device’s fiscal certificate. These signatures are legally equivalent to those of the taxpayer or authorized signatories. Devices are subject to technical certification by the Revenue Administration and evaluation by TÜBİTAK.

On May 22, 2026, the Turkish Revenue Administration (GİB) published an updated version of the e‑Archive (e-Arşiv) Application Guide. The update introduces changes to application procedures, integration requirements, and document scenarios within the e‑Archive system.

The revised guide expands the scope of e‑Archive documents by including the e‑Expense Receipt (e‑Gider Pusulası) as an additional document type under the application.

For taxpayers using or applying for direct system integration, the update introduces a new requirement to obtain TÜRKAK‑accredited ISO certifications, specifically ISO 27001, ISO 22301, and ISO 20000. Failure to renew these certificates or submit them to the Administration may result in the cancellation of integration permissions.

Similar certification requirements are now also mandatory for private integrators providing e‑Archive services. Applications must include separate petitions for each document type, along with system reports and supporting documentation.

New e‑Expense Receipt scenarios

A new section has been added defining e‑Expense Receipt scenarios. The guide specifies document examples required for submission, including SMS‑code‑based scenarios for sales and return transactions, as well as additional coding requirements for return cases.