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30Eylül2024

Amendment to the General Communiqué on the Implementation of the National Vehicle Recognition System

Amendment to the General Communiqué on the Implementation of the National Vehicle Recognition System

As is known, the "General Communiqué on the Implementation of the National Vehicle Recognition System (Serial No:1)" published in the Official Gazette dated October 5, 2023 and numbered 32330 mandated the installation of a Vehicle Recognition Unit (VRU) for vehicles acquired through leasing or included in the business and used for work purposes by December 12, 2024. This time, with the "Communiqué Amending the General Communiqué on the Implementation of the National Vehicle Recognition System (Serial No:1)" (Serial No:2), published in the Official Gazette dated September 21, 2024 and numbered 32669, the obligation to install a Vehicle Recognition Unit for vehicles refueling under the NVRS and the following principles regarding the implementation have been added.

  • As of July 1, 2025, vehicles to be purchased for the first time are included to the scope of the obligation to install a Vehicle Recognition Unit (TTB) within one month following the registration process.
  • Personal vehicles which are included in vehicle recognition systems, are required to install TTB until June 30, 2025.
  • The Communiqué also specifies the vehicles that are not covered by the obligation to install TTB.

The obligation to install Vehicle Identification Units on vehicles that receive fuel within the scope of UTTS and implementation principles;

  • TTBs produced by the Mint will be installed on the fuel tank entrance of the vehicles.
  • Installation of TTBs will be carried out by the companies authorized by the Mint only.
  • In case of ownership and/or license plate information of the vehicles change, TTBs will be replaced by the authorized companies.
  • TTBs must be identified through authorized companies and installed at the fuel tank entrances of vehicles in a way that they will not work when dismantled.
  • TTBs will not be removed from the vehicle, except in the event of change of ownership and/or license plate information and failure to work due to reasons such as damage or deterioration. In case of the aforementioned situations, TTBs can only be removed from the vehicle by authorized companies and replaced with newly defined TTBs.
  • In the event that non-activated TTBs are stolen or lost or become unusable due to various reasons such as fire, flooding, etc., the information together with the documents showing the situation can be kept by the authorized companies and reported electronically to UTTS.

Vehicles belonging to departments included in the general budget, special budget administrations and their affiliated fixed and circulating capital institutions, special provincial administrations, municipalities and their affiliated organizations and local administration unions are not covered by the obligation specified in the communiqué.

Diplomatic missions and consulates of foreign states in Türkiye and international organizations granted tax exemption by international agreements and their members with diplomatic rights and host government agreements or within the framework of other agreements to which Türkiye is a party, vehicles belonging to international organizations in Türkiye and their members who are not citizens of the Republic of Türkiye working in their executive positions are not covered by the obligation specified in the communiqué.

The Communiqué entered into effect on September 21, 2024, the date of its publication.

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

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

Yazar Selma Kıy, Kategori Taxation Law

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About The Author

Selma Kıy

Certified Public Accountant - SMMM
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