19June2015

Amendment Regarding New Generation Cash Registers

As it is known, cash registers used by persons engaged in retail trade were started to be replaced with the new generation cash registers containing POS features, and as of 01.10.2013, it became mandatory for those who use mobile EFT-POS devices in their operations to use New-Generation Cash Registers. Several amendments regarding the use of new generation cash registers have been made with the Communiqués No. 1 – 2,¹ published in the official gazette dated June 3rd, 2015.

Taxpayers using mobile EFT-POS devices in their activities must not keep and use mobile bank POS devices as it has become mandatory to use EFT-POS-featured new generation cash registers, effective from 01.10.2013.
Although the "Z" reading requirement continues to apply to new generation cash registers, taxpayers using these devices are no longer required to print and keep Z reading in paper format since such reports are kept electronically in the new generation cash registers.
Taxpayers using simple/computer-connected cash registers are required to connect the external bank POS devices in their enterprises to new generation cash registers via authorized cash register firms until 1.1.2016 (pursuant to the Messaging Protocols of Revenue Administration) and it is not possible, after that date, to use bank POS devices independently of new generation cash registers.
Cash register receipts and the merchant copy of the bank POS slips will only be printed from the printer of new generation cash registers.

You can view the communiqué containing the relevant arrangement here. For further information, please contact your customer representative or an expert.

1 - Communiqué (item no: 451) regarding the Amendment in the Tax Procedure Law General Communiqué (item no: 435)
- Communiqué (item no: 450) regarding the Amendment in the Tax Procedure Law General Communiqué (item no: 426)

Author CottGroup Hukuk ve Mevzuat Ekibi, Category Taxation Law