Official Gazette / May 4-10, 2026

The General Communiqué on Tax Procedure Law (Serial No: 593) has been published. The "information slip" (bilgi fişi) practice, frequently used in retail sales, has been abolished. Under the current practice, for sales exceeding the invoice issuance threshold, customers were provided with an "information slip," and an electronic invoice could be issued later based on this slip. Now, all invoices and other documents can be issued directly through devices at the time of sale without the need for additional hardware or software. Taxpayers subject to simple taxation and those keeping books based on business accounts are required to issue invoices of 3,000 TL and above as e-archive invoices until January 1, 2027. From this date onwards, it has become mandatory for all invoices issued by taxpayers subject to simple taxation and those keeping books based on business accounts to be issued as e-archive invoices, regardless of the amount.

The Regulation on Nursing Homes and Nursing Home Elderly Care and Rehabilitation Centers has been published, introducing requirements for applicants such as being in good mental health, having no infectious diseases, and having no history of addiction. The age limit has been raised to 70. For applicants between the ages of 60 and 70, a requirement of being dependent has been introduced.

The Plant Quarantine Regulation has been published, and GMO controls have been explicitly added to the legislation. The new regulation specifically governs fresh fruit and vegetable, feed raw material, logistics, and warehouse operations. The concept of "high-risk plants" has been added to the legislation. Certificate and traceability obligations in the legislation have been increased, and all processes have been digitized. Sanctions for unlawful shipments involving fake certificates have been tightened. Control and inspection processes for transit, re-export, and returned products have been reorganized.

Amendments have been made to the Communiqué on the Procedures and Principles for the Implementation of the Green Transformation Program. Companies wishing to benefit from the program, which is managed by the Ministry of Industry and Technology and supports low-carbon production, are now required to prepare 5-year plans; the duration of the support provided has been set at 5 years, and a requirement to achieve a 75% target at the end of the period has been introduced.