Türkiye raises the mandatory-invoice threshold to TRY 12,000 for 2026
This page records one dated change. For the rules in Turkey as they stand today, see the Turkey guide →
- Jurisdiction
- Turkey
- Tax
- VAT
- Change type
- Invoice rules
- Status
- In force
- Impact
- FYI
- Announced
- 31 December 2025
- Effective
- 1 January 2026
- Authority
- Resmî Gazete, T.C. Cumhurbaşkanlığı
- Systems
- Invoicing
- Verified
- Fetched from official source · high confidence
Businesses and traders in Türkiye issuing sales receipts or invoices under Tax Procedure Law article 232, for retail sales at or above TRY 12,000 from 1 January 2026.
Apply the TRY 12,000 mandatory-invoice threshold for 2026.
Invoicing
Turkey's Tax Procedure Law General Communiqué No. 588 (Resmî Gazete No. 33124, 5th repeat, 31 December 2025) revalues the fixed amounts under the Tax Procedure Law for 2026, raising the threshold above which an invoice must be issued under article 232 to TRY 12,000 from 1 January 2026.
What changed in detail
Turkey’s Tax Procedure Law General Communiqué No. 588 (Resmî Gazete No. 33124, 5th repeat, 31 December 2025) revalues the fixed amounts under the Tax Procedure Law for 2026. It raises the threshold above which an invoice must be issued under article 232 to TRY 12,000, effective 1 January 2026.
What it means
This is the annual inflation-linked revaluation Turkey applies to a long list of Tax Procedure Law thresholds, and the invoice threshold is the one with the broadest day-to-day reach: any retail sale below TRY 12,000 can be documented with a sales receipt rather than a full invoice, so the figure determines which transactions need which document type. Businesses issuing point-of-sale documents in Türkiye should confirm their systems apply TRY 12,000, not the prior year’s figure, for sales from 1 January 2026.
Proof
Bu Tebliğ 1/1/2026 tarihinde yürürlüğe girer.This Communiqué enters into force on 1/1/2026.
Archived from the official distribution · Resmî Gazete No. 33124 (5. Mükerrer), 31 December 2025 — VUK Genel Tebliği Sıra No. 588 · www.resmigazete.gov.tr