With the announcement published by the Revenue Administration on 09.07.2025, the Draft General Communiqué on Physical and Virtual Payment Systems was submitted for public opinion.
With this regulation, which entered into force in order to support the formal economy and ensure tax security, some restrictions have been introduced for taxpayers to use payment systems or devices that are not registered in their name. The use of physical POS devices and Virtual POS applications can be continued if the conditions specified in the communiqué are met. In particular, the processes of receiving payments within the framework of dealership and similar relationships are subject to new regulations.
Who Does It Concern?
* Companies Working with Dealership System * Businesses Engaged in Electronic Commerce * All Taxpayers Using POS or Virtual POS * Banks, Payment and Electronic Money Institutions * ETAHS and ETHS
Some Important Points to Consider
- New rules will apply to the use of POS devices or Virtual POS. Taxpayers will be restricted from collecting with devices and applications that are not registered in their name.
- Businesses working with the dealership model will be required to fulfill certain conditions (having at least 30 dealers, reporting dealership agreements, etc.) in order to use POS and Virtual POS applications. Physical POS and Virtual POS will also include information on the main dealer.
- For the purposes of transaction security and transparency, the use of the relevant devices and systems may be suspended in the event that unrecorded use is detected and the information will be transmitted to the RA. .
- Documents related to all collections will be required to be issued electronically. In this way, the document order will be more systematic and traceable.
- The Communiqué will enter into force at the beginning of the fourth month following its publication.
- Within two months following the effective date, all systems and applications will have to be adapted to the new regulations.
The Draft Communiqué is available here.
As Finrota, we will continue to keep you informed of developments and support you in the process of compliance with the new regulation.
