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Arrangements implemented by Turkish Tax Procedure Law VUK 527 Regulation

With the implementation of VUK communiqué 527, published on March 24, 2021, many new regulations were introduced for fuel stations. In line with this communiqué, it has become mandatory to gradually replace devices with and without an Electronic Journal (EJ) to new generation Pump Cash Register (PCR) devices (Also known as Outdoor Payment Terminal - OPT).

In line with the Communiqué;

  • New generation OPTs must be purchased by 31.03.2023 instead of devices without an EJ, and activation and installation procedures must be completed by 02.05.2023. As of this date, the sale and transfer of devices without an EJ will not be possible.
  • The last replacement date of devices with an EJ was determined as 31.12.2023.

Another new regulation introduced by the communiqué is related to receipts. From now on, the cash register receipt and POS slips must be issued by the pump cash register in an integrated manner. For this, the POS device on the cash register and the POS device provided by the cash register manufacturer, which will be used for fuel payment in the market, must work in an integrated manner. The obligation of integrated operation of the devices will start after the announcement to be made by the Revenue Administration.

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