Digital Documentation and Mandatory Card Payment in Taxi Transportation

With the General Communiqué on the Tax Procedure Law (Serial No: 591), published in the Official Gazette dated 13 February 2026 and numbered 33167, the procedures and principles regarding the use of Taxi Fiscal Devices and the acceptance of card payments in passenger transportation by taxi have been determined.

Within the scope of the Communiqué; the obligations regarding the use of Taxi Fiscal Devices and the provision of card payment capability through such devices, the approval and production processes of the devices, the additional features required for taximeters, the content and formats of the documents to be issued through these devices, the information reporting obligations, and the procedures and principles regarding implementation have been regulated.

Taxi Fiscal Devices are devices manufactured/imported for use in taxi operation activities upon approval by the Ministry and are classified into two types:

• Taxi Fiscal Device issuing receipts
• Taxi Fiscal Device issuing e-Documents (e-Archive Invoice/e-Invoice)

In order for Taxi Fiscal Device models to be used, it is mandatory that they have been approved as meeting the conditions determined by the Ministry.

Approval applications shall be submitted by manufacturers in accordance with the Communiqué and the technical guidelines to be published at digital.gib.gov.tr, and the brand/model/company information of the approved devices, as well as the taximeter information with which they operate in integration, shall be announced at the same website.

Taxpayers engaged in passenger transportation by taxi (including those subject to the simplified taxation procedure) are required to purchase and commence using an approved Taxi Fiscal Device by 1 September 2026.

In the event of the establishment of a new tax liability or replacement of a taximeter, the use of a Taxi Fiscal Device is mandatory within 30 days at the latest following the commencement/change of activity. If passenger transportation activities are to commence, the device must be put into use before the commencement of operations.

Within 15 days following the date on which the obligation to use a Taxi Fiscal Device arises, it is mandatory to conclude a merchant agreement with at least one bank/payment institution and to accept card payment requests.

The Communiqué enters into force on the date of its publication.

You may access the relevant circular here. (In Turkish)

Should you have any queries or need further details, please contact your customer representative.