Glossary of Turkish compliance terms

Terms A–Z

e-Arşiv Fatura e-archive invoice

Electronic invoice issued to buyers who are not registered e-Fatura users, including consumers. The seller delivers it (PDF, e-mail or link). See the e-invoicing guide.

e-Adisyon electronic restaurant bill

Electronic version of a restaurant order/bill (adisyon). Required only for taxpayers designated by GİB.

e-Fatura e-invoice

Electronic invoice in UBL-TR XML exchanged through GİB between two registered e-Fatura users.

GİB Revenue Administration

Gelir İdaresi Başkanlığı, the Turkish Revenue Administration. Runs the e-invoice systems and approves fiscal devices.

İYS Message Management System

İleti Yönetim Sistemi, the national registry of consent for commercial e-mail, SMS and calls. Senders must check consent in İYS.

KDV VAT

Katma Değer Vergisi, Turkish VAT. Rates since 10 July 2023: 20 % general, 10 % and 1 % reduced. Try the VAT calculator.

KEP registered electronic mail

Kayıtlı Elektronik Posta, registered e-mail with legal proof of sending and delivery, used for official notices between companies and with authorities.

KVKK Turkish data protection law

Kişisel Verilerin Korunması Kanunu, Law No. 6698 on personal data protection, and the authority that enforces it.

Mali müşavir certified accountant

Licensed accountant. The final authority on your bookkeeping and tax filings in Türkiye.

ÖKC fiscal cash register

Ödeme kaydedici cihaz, the GİB-approved fiscal device ("yazarkasa") that registers counter sales and prints fiscal receipts. See the fiscal POS guide.

Özel entegratör special integrator

GİB-licensed special integrator that issues, receives and archives e-invoices for businesses through an API.

TCKN national ID number

T.C. Kimlik Numarası, the 11-digit Turkish national identity number for individuals; the last two digits are check digits. Validate it with the TCKN/VKN/IBAN validator.

TSM trusted service manager

Trusted service manager that connects new-generation fiscal devices to GİB and forwards sales and Z report data.

VERBİS data controllers' registry

Veri Sorumluları Sicil Bilgi Sistemi, the KVKK registry of data controllers. Registration is required unless the controller is exempt.

VKN tax ID number

Vergi Kimlik Numarası, the 10-digit Turkish tax number for companies; the last digit is a check digit. Individuals use their TCKN as tax number.

Z raporu Z report

End-of-day fiscal closing report of an ÖKC. Resets daily totals and is reported to GİB.