VUK 507 and the e-Invoice/e-Archive mandate
Frequently asked questions about Turkey's next-generation fiscal device rules (VUK 507 — GMÖBEYS) and e-Invoice/e-Archive requirements (VUK 509/589). You'll also find how Posmist stays compliant with each below.
This page is for general information only and is not legal or financial advice. Communiqué numbers, amounts and dates reflect Turkish tax law as of publication; for guidance specific to your business, consult your accountant or Turkey's Revenue Administration (GİB).
Next-Gen Fiscal Device (GMÖBEYS)
In effect since 1 September 2019.
Communiqué text in the Official Gazette (Turkish)What is VUK 507?
General Communiqué No. 507 on Turkey's Tax Procedure Law — published by the Revenue Administration on 1 June 2019 and effective 1 September 2019 — establishes the "Secure Mobile Payment and Electronic Document Management System" (GMÖBEYS). Its aim is to run sales/payment/collection processes through a secure, traceable electronic channel and to store fiscal documents electronically.
Which businesses fall under VUK 507?
Retail taxpayers, restaurant and cafe chains, transportation/logistics businesses, e-commerce companies, financial institutions/payment service providers, and businesses doing mobile/on-site sales are all considered within scope of the communiqué. Whether your business is covered depends on your activity code and sales model.
What happens if I don't comply?
Penalties under Turkey's Tax Procedure Law No. 213 can apply: administrative fines, tax loss penalties, and — for severe or repeated violations — the risk of a business-activity suspension. This is general information; consult your accountant for sanctions specific to your business.
Is Posmist compliant with VUK 507?
Yes. We work through next-generation fiscal device (GMU) integration: a secure command channel is established between the Posmist POS app on the A90-based device and the register, and the sales receipt is issued on the device. See the Hardware page for details.
e-Invoice & e-Archive Mandate
Communiqué No. 589 was published 31 December 2025.
GİB e-document applications (Turkish)Who is required to switch to e-Invoice?
Under General Communiqué No. 509, taxpayers with annual gross sales revenue of 3,000,000 TRY or more in 2022 and subsequent accounting periods must switch to e-Invoice from the start of the year following that accounting period. Certain sectors (e.g. fuel, e-commerce) may also fall within scope regardless of the revenue threshold.
Until when can paper invoices be used?
Under General Communiqué No. 589 (published 31 December 2025): from 1 January 2025 to 31 December 2026, invoices not exceeding 3,000 TRY including VAT may be issued on paper; invoices above that amount must be issued as an e-Archive Invoice. From 1 January 2027, all invoices must be e-Archive regardless of amount.
What's the difference between e-Archive and e-Invoice?
e-Invoice is exchanged between two e-Invoice taxpayers through the Revenue Administration's (GİB) system. An e-Archive Invoice is an electronic invoice issued to a recipient who isn't an e-Invoice taxpayer (or to an end consumer) and reported to GİB. Both replace a paper invoice.
How does Posmist help with the e-Invoice/e-Archive transition?
We run on a provider-independent, multi-integrator architecture: incoming (purchase) invoices are fetched automatically and matched to products; your sales and subscription invoices are issued as e-Invoice/e-Archive in the UBL-TR standard. See the e-Invoice & e-Archive feature page for details.
For POS and e-Invoice infrastructure compliant with these rules, see e-Invoice POS Software and e-Invoice & e-Archive.