The General Communiqué on the Tax Procedure Law (Serial No. 593), drawn up by the Revenue Administration under the Ministry of Treasury and Finance, was published in the Official Journal dated 8 May 2026 and bearing the issue number 33247 and entered into force on the same date.
The Communiqué sets out the procedures and principles for issuing electronic documents via new-generation payment recording devices, with the aim of strengthening the registered economy, expanding the use of electronic document applications, simplifying and streamlining business processes, and integrating mandatory electronic documents in a way that includes payment information, thereby enhancing tax compliance levels.
The Communiqué enables the issuance of electronic documents—including e-Invoices and e-Archive invoices—through New Generation Payment Recording Devices (NGPRDs). As a result, all invoices and documents can be issued via a single device, without the need for separate hardware or additional software.
Under the new system, manufacturers intending to provide e-document issuance services via New Generation Payment Recording Devices (NGPRDs) are required to apply to the Revenue Administration and comply with the specified technical and security requirements. The Revenue Administration may set different technical criteria depending on the types of documents to be issued and the taxpayer groups involved. In addition, it is stipulated that the technical conformity of the devices will be assessed jointly by the Revenue Administration and TÜBİTAK (Scientific and Technological Research Council of Türkiye).
Source: https://www.resmigazete.gov.tr/eskiler/2026/05/20260508-13.htm
