Tax Procedure Law General Communiqué No. 593
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This communiqué allows certain electronic tax documents to be issued directly through approved new-generation cash register devices. The aim is to connect payment and document processes, so electronic receipts and related documents can include collection information and be transmitted securely to the tax authority systems. It mainly affects cash register manufacturers, terminal service centers, taxpayers using new-generation cash registers, and e-document service providers. Manufacturers that want to offer this service must apply to the Revenue Administration, meet technical standards, and will carry responsibilities similar to authorized e-document integrators.
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Key Changes
- Allows approved new-generation cash register devices to issue selected electronic tax documents.
- Requires manufacturers that want to provide this service to apply to the Revenue Administration and meet technical standards.
- Makes authorized manufacturers responsible for document creation, signing, transmission, storage, and system security in a similar way to e-document integrators.
Obligations
What this law requires
YN ÖKC manufacturers that want to provide e-document issuance services through new-generation cash register devices must apply to the Revenue Administration under VUK General Communiqué No. 509 and the relevant technical guides.
YN ÖKC manufacturers seeking authorization to issue e-documents through cash register devices must meet the technical qualifications specified in VUK General Communiqué No. 509 and the technical guides published by the Revenue Administration.
E-documents issued from YN ÖKC devices must be electronically signed using the YN ÖKC fiscal certificates; this signature substitutes for the signature of the business owner or authorized signatory.
Only e-document types specified in the guides published at ynokc.gib.gov.tr and ebelge.gib.gov.tr may be issued through YN ÖKC devices.
YN ÖKC devices that can issue e-documents must undergo technical examinations by the Revenue Administration and TÜBİTAK in accordance with the guides published by the Revenue Administration.