Cash registers (ÖKC) and EFT-POS: who uses them and how they work
New-generation cash registers and EFT-POS: the obligation to use them, exemptions, obtaining and registering a device, receipt versus invoice, the Z report, integration with bank POS, online sales, changing devices and penalties.
Shop, café, hairdresser, pharmacy… Every business making retail sales now has a new-generation cash register (ÖKC) at its till. These devices transmit sales data to the Revenue Administration in real time. Failing to follow the rules can lead to a separate penalty for each receipt.
Who must use one?
- Businesses required to issue a retail sales receipt, that is, those selling goods or providing services directly to consumers,
- These businesses must use a separate device for each point of sale (each till).
Exemptions: businesses documenting all their sales with an invoice or e-Archive invoice (for example those selling only online), some street vendors and certain activities designated by the Revenue Administration do not have to use an ÖKC. Check the exemption conditions for your activity.
Types of device
| Type | Description | Suitable for |
|---|---|---|
| EFT-POS ÖKC | A model combining the bank POS and the ÖKC in one device | Small and medium businesses taking card payments |
| Computer-based ÖKC | Systems working with till software, managing many products and stock | Supermarkets, chain stores, restaurants |
| Mobile ÖKC | Portable devices | Delivery, events, field sales |
The device is bought from firms approved by the Revenue Administration or their authorised dealers; at the sale the device is registered in the taxpayer's name and a service contract is made.
Card payments and POS
For retail sales made by debit or credit card, payment must be collected with a payment device integrated with the ÖKC. Collecting payment with a separate bank POS and not issuing a receipt counts as failing to issue a document. Banks report the use of POS devices not integrated with an ÖKC to the Revenue Administration.
Card collections and bank records are compared with turnover in tax audits; if the difference cannot be explained, it may be treated as undeclared revenue.
Receipt or invoice?
| Situation | Document |
|---|---|
| The amount is below the invoicing threshold and the buyer does not ask for an invoice | ÖKC receipt |
| The amount exceeds the 2026 invoicing threshold of TRY 12,000 or the buyer asks for an invoice | Invoice (e-Invoice or e-Archive) |
| A sale for which an invoice is issued goes through the ÖKC | An information slip is printed from the ÖKC; the receipt and the invoice are linked |
Invoices issued without an information slip cause a mismatch with the amounts going through the till, which creates a difference between the Z report and the return. For invoice details: Mandatory invoice information
End of day and records
- A Z report is taken at the end of each day; it shows sales totals and the breakdown by VAT rate.
- Z reports are passed to the accountant and must agree with the VAT return: VAT return
- Returns and cancellations are made on the device with the relevant transaction; refunded amounts are documented.
Changing devices and closing down
- A faulty device or one to be replaced is scrapped or replaced by an authorised service after its fiscal memory data has been retrieved.
- If the business closes or changes address, the device's registration is updated.
- Transferring or selling the device to anyone other than the taxpayer must be done in accordance with the rules.
Penalty
Failing to issue or obtain a retail sales receipt requires a special irregularity penalty for each document; in 2026 the penalty for a first finding is at least TRY 17,000 and increases on repetition. In addition, failing to comply with the obligation to use an ÖKC and using devices contrary to the rules are subject to separate penalties. Calculation: Tax penalty
For findings of failure to issue documents, closure of the business may also be imposed. So all till staff should be regularly reminded of the receipt rules.
Legal basis: Tax Procedure Law No. 213 arts. 232, 233, 353 and repeated 257; Law No. 3100; TPL General Communiqués Serial Nos. 426 and 483.