Important announcement on New Generation Cash Register (‘NGCR’) Legislation (March 2018)
The Tax Revenue Administration published an announcement on 6.3.2018 entitled "Announcement relating to Sales Application Software used in the Sale of Retail Goods and Services, the Obligation to use in Connection with Cash Register Devices for Orders and External Systems". The text of the Tax Revenue Administration’s announcement that can be accessed at the 'Announcements on NGCR applications' section of its https://ynokc.gib.gov.tr/ website, is given below:
"Announcement relating to Sales Application Software used in the Sale of Retail Goods and Services, the Obligation to use in Connection with Cash Register Devices for Orders and External Systems
General Communique of the Tax Procedural Code Nr. 483 published in the Official Gazette dated 30.09.2017 and numbered 30196, "Operating principles of external hardware and software related to New Generation Cash Registers” Article 8 states that sales application software used in the sale of retail goods and services and the computer on which this takes place, etc. (including mobile hand-held terminals used to take orders and devices that display order information and produce vouchers or documents that do not have fiscal value), whether of an older generation or new generation, must link with Cash Register devices as of 1/4/2018 (sales performed using application software or external hardware in order to ensure that each sale or order transaction is converted into a receipt with fiscal value in the Cash Register).
In order to meet this obligation, those tax liable parties who use external sales software or hardware to carry out retail sales of goods and services must ensure that these soft and hardware systems work in tandem with Cash Registers by applying to the software and Cash Register companies service departments and make sure that the integration process is carried out by the service departments of the authorised Cash Register device companies before the date of 1/4/2018."
For more details about the NGCR, visit the legislation page published by the Tax Revenue Administration, which contains the current version of the General Communique on Tax Procedural Code Nr. 483.