Revenue Administration takes new steps to prevent unregistered payments

The Revenue Administration (GİB) has prepared new regulations to prevent unregistered payments. Within the scope of these regulations, retail taxpayers will be prevented from using POS devices belonging to others. The use of new-generation cash registers or secure mobile payment systems will be made mandatory.

DETAILS OF THE NEW REGULATIONS

The GİB has prepared a draft General Communiqué on the Tax Procedure Law, establishing the procedures and principles that will prevent taxpayers from allowing other taxpayers to use payment systems assigned to them. Once the draft enters into force, the use of devices that feature EFT-POS capabilities and issue payment documents and fiscal documents as a single document will be mandatory.

Audits have revealed that taxpayers are generating unregistered income by using payment systems belonging to other individuals. To prevent this, the rules regarding the use of physical and virtual payment systems will be clarified.

PREVENTING INFORMALITY IN COMMERCIAL LIFE

The new regulations aim to ensure that commercial processes continue without informality. Certain groups, such as taxpayers subject to simple taxation and wholesalers, will be exempt from this requirement. However, other retail taxpayers will be required to use new-generation payment devices or secure mobile payment systems.

These taxpayers will be prohibited from using devices belonging to other taxpayers, and banks will not be permitted to provide mobile EFT-POS devices to them. POS applications must be obtained within the framework of agreements made in the taxpayers' own names.

DEALERSHIP AND E-COMMERCE REGULATIONS

Companies with a dealership relationship will be able to use the payment systems of their main dealers within the framework of specific rules. Companies with at least 30 dealers across Turkey will be able to use the POS applications belonging to the main firm.

Taxpayers engaged in e-commerce will be able to collect payments using virtual POS applications. Banks and payment service providers will provide appropriate devices and systems to taxpayers and audit their proper use.

These regulations aim to ensure that commercial activities are conducted in a more transparent and registered manner.