Announcement on the Use of National Vehicle Identification System in Fuel Sales

With the announcement dated November 19, 2024, published by the Revenue Administration, the replacement of payment recording devices at fuel stations with new generation pump payment recording devices with increased security level and instant information sharing, and obtaining collateral from those who will obtain a license for the first time in this market and those who continue their activities, considering interventions to these devices and other related systems as a tax evasion offense, the requirement that invoices for fuel and LPG deliveries be issued at the time of delivery, and the requirement that there is no tax debt during the process of obtaining and renewing a fuel license have been put into effect.

With the General Communiqué on the Implementation of the National Vehicle Identification System (Serial No: 1) published in the Official Gazette dated October 5, 2023, the procedures and principles regarding the National Vehicle Implementation System (UTTS), which will ensure that the license plate information of the vehicles is automatically transmitted to the new generation pump payment recording devices without being written manually, have been determined.

With the aforementioned General Communiqué, it is envisaged that the System will be used compulsorily as of January 1, 2025 for fuel and LPG purchases to be made for the vehicles used by taxpayers in their business.

With the subsequent amendment to the General Communiqué, the goods in the list numbered (II) attached to the Special Consumption Tax Law dated June 6, 2002 and numbered 4760, which are subject to registration and registration among the goods in the list numbered (II), acquired for the first time as of July 1, 2025, are obliged to be included in the system within one month following the registration, and the vehicles that are not used by the taxpayers for work but use the vehicle identification system until June 30, 2025.

Within the scope of announcement;

• Installing a vehicle identification unit containing information about the vehicle at the fuel tank entrances of the vehicles covered by the obligation,
• As a result of the vehicle identification reader device reading the vehicle identification unit, the vehicle license plate is automatically transmitted securely to the new generation pump payment recording devices,
• Fuel pumps will be equipped with a vehicle identification reader device.

Since the documents that are not issued within the scope of UTTS for the vehicles that are obliged to be equipped with a vehicle identification unit will be deemed not to have been issued at all in terms of Tax Laws, related receipts that are not issued through UTTS cannot be used to document fuel expenses.

Relevant circular can be accessed from here (In Turkish).

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