Opening a Restaurant in Türkiye: Your 30-Day Fiscal Register Checklist

A newly opened restaurant, cafe or similar business in Türkiye must start using a new-generation fiscal cash register (YN ÖKC) within 30 days of starting business, or 60 days in priority development regions. The critical detail: the clock starts when you register the start of business with the tax office, not when you buy the device. Device selection, purchase, activation and card-acceptance setup all have to fit inside that window. These rules are specific to Türkiye's fiscal device regime, and this guide reflects the legislation in force as of August 2026.

What Türkiye's 30-day rule actually says

The rule sits in section 4/f of VUK General Communiqué No. 426 (added by Communiqué No. 466): for taxpayers who started business after 1 January 2016 and are required to use a fiscal cash register, the obligation to use a new-generation device begins within 30 days of the start of business, or 60 days in priority development regions.

The most common mistake is assuming the period starts when you buy the device. It does not. The clock starts with the start-of-business registration you file at the tax office. Device research, purchase, activation at an authorized service point and the bank agreement all have to fit inside those 30 days. Opening prep is already a crowded month, which is exactly why leaving the register to the final week is the expensive version.

On scope, briefly: first and second class merchants selling goods or services at retail (those keeping books on the balance sheet or operating account basis) must use a fiscal register, and restaurants, cafes, bars, patisseries and kiosks taxed under the real regime are the textbook case. Businesses taxed under the simplified regime are out of scope. For the full table of who is obligated and who is exempt, see the Türkiye fiscal cash register guide.

Step by step: your first 30 days

1. File the start-of-business registration and note the date. Registration at the tax office opens your taxpayer status, and the 30-day period starts that day. Plan the register in the same week; do not leave it for last.
2. Choose the device type. If you will take card payments at the table, at the door or on delivery, you need an EFT-POS type YN ÖKC. If payment is collected at the counter, a PC-connected (counter type) YN ÖKC with integrated terminals is enough. More below, and in the device selection guide.
3. Buy an approved device and keep the invoice. Only models approved by the Turkish Revenue Administration (GİB) may be sold; production and sale of old-generation devices has been banned since 30 September 2017, and their use ended entirely on 1 July 2024. The approved device list is at ynokc.gib.gov.tr. The purchase invoice supports both your books and the 100 percent depreciation right described below.
4. Have the device activated at an authorized service point. Registration and activation now run electronically through the ÖKC TSM (Terminal Service Center) system; the old "register at the tax office within 15 days and obtain a plate" procedure was abolished in 2015 (Communiqué No. 465). Note the activation date: it starts the second clock.
5. Sign a merchant agreement and enable card acceptance. Within 30 days of activation you must sign a merchant agreement with at least one bank or payment institution and enable card acceptance on that device (Communiqué No. 557, art. 5).
6. Connect your POS software to the register. Order-taking software, handheld terminals and sales applications must integrate with the YN ÖKC over the GMP-3 protocol, so that every sale becomes a fiscal receipt on the register (Communiqué No. 483, art. 8). Details in Türkiye's register-POS integration rules.
7. Check whether you need the adisyon. If you will serve alcoholic drinks, the adisyon (itemized service slip) is mandatory; if not, Communiqué No. 299 says it is not. Short version below, full detail in a separate guide.

Which device type: EFT-POS or PC-connected?

Short answer: your service model decides. Both types are new-generation fiscal registers and both issue fiscal receipts; the difference is where the bank payment terminal lives.

If you will take card payments at the table or at the door, there is only one option: the EFT-POS type device. A mobile bank POS terminal cannot be used for this. For the full decision criteria, GMP-3 connectivity and model selection, see the guide to choosing the right YN ÖKC.

The second clock: 30 days for card acceptance after activation

There is a second deadline most new operators miss. Under Communiqué No. 557, a taxpayer who starts using a new-generation register must, within 30 days of the device's activation date, sign a merchant agreement with at least one bank or payment institution and enable card payment acceptance on that device (art. 5). "I will run cash only" is not an option the legislation offers; every YN ÖKC must accept cards.

The sanction is equally clear: devices that do not meet the card-acceptance obligation in time are shut down for use, meaning deactivated, within 15 days after the deadline passes (art. 6). A deactivated register cannot issue receipts; during an opening period that means sales stop. The same rule applies if your merchant agreement ends: fail to replace it within 15 days and the device is shut down again.

Who needs the adisyon (itemized service slip)?

The adisyon is an auxiliary document that tracks the type and quantity of what is served at the table. Two communiqués define its scope together, and both entered into force on 20.08.2001:

• VUK General Communiqué No. 298 (Official Gazette 05.08.2001, no. 24484) sets the base list: night clubs, discotheques, bars, pavilions, casinos, taverns, restaurants, cafeterias and patisseries keeping books on the balance-sheet or operating-account basis must use tabs. Outside that list sit self-service restaurants and cafeterias, tea houses, tea stalls and tea gardens selling only tea, coffee and soft drinks, service businesses taxed under the simplified regime, and holiday villages and hotels running token or in-house card systems.
• Communiqué No. 299 (Official Gazette 18.08.2001, no. 24497) adds one more condition: those businesses "are obliged to issue tabs where they serve alcoholic drinks. Service businesses that do not serve alcoholic drinks have no obligation to issue tabs."

The practical summary: if you run table service and serve alcohol, the tab obligation is beyond argument. If you do not serve alcohol, the text of No. 299 is explicit and there is no obligation. For borderline cases, such as holding an alcohol licence without actually serving, check with your certified accountant.

Two nuances matter. First, the adisyon never replaces the fiscal receipt; when the bill is settled you must issue an ÖKC receipt or an invoice. Second, if a table splits the bill, a separate receipt or invoice is issued for each customer's payment and linked to the adisyon. For the electronic version of the paper slip and how it works in practice, see the e-Adisyon guide.

Two cost facts that work in your favor

For an operator building an opening budget, Türkiye's legislation contains two little-known provisions that help:

• 100 percent depreciation. You may choose a depreciation rate of up to 100 percent for the purchase price of the fiscal register; taxpayers who cannot depreciate deduct the full amount when determining income (Law No. 3100, art. 7). Writing the device off entirely in year one is allowed.
• The device cannot be seized. Fiscal registers in use cannot be seized by creditors as long as your income or corporate tax liability continues (Law No. 3100, art. 9/3). The register is the most protected fixture in the business.

Common opening mistakes in Türkiye

1. "I bought a bank POS terminal, so I do not need a register." A bank terminal collects payment; it produces no fiscal document. The rule runs the other way: the terminal either lives inside the register or must be integrated with it; the sale starts at the register and the receipt comes out of the register (Communiqué No. 483, art. 8). Since 2024 every YN ÖKC must also accept cards itself, so a "cash-only register" no longer exists either.
2. "I will take payment at the table with a mobile POS terminal." Since 1 October 2013, taxpayers under the fiscal register obligation cannot use mobile bank EFT-POS terminals; tableside and doorstep payment runs on an EFT-POS type YN ÖKC. Banks and payment institutions are also required not to issue mobile terminals to these taxpayers (Communiqué No. 426, section 4/a; No. 483, art. 10).
3. "I have 30 days once I buy the device." The period runs from the start-of-business date (Communiqué No. 426, section 4/f). Device procurement, activation and the merchant agreement must all fit inside those 30 days. Many guides online still miss this distinction; whatever date is on file at the tax office, that is your calendar.

On the software side, some of this load can be lifted: dojofood POS ships with a Pavo fiscal register integration and a live e-Adisyon integration; setup is self-serve, so you can load your menu with AI menu import and switch on QR menu ordering and recipe-based stock tracking during opening week. Details on the payment integrations page.

Official sources

• Law No. 3100 on the Obligation of VAT Taxpayers to Use Payment Recording Devices (current text, in Turkish)
• VUK General Communiqué No. 426 (consolidated current text, GİB YN ÖKC portal, in Turkish)
• VUK General Communiqué No. 483 (current text, in Turkish)
• VUK General Communiqué No. 557 (in Turkish)
• GİB new-generation fiscal register portal and its FAQ
• VUK General Communiqué No. 298, the service businesses required to use tabs (Official Gazette 05.08.2001, no. 24484, in Turkish)
• VUK General Communiqué No. 299, the alcohol-service condition (Official Gazette 18.08.2001, no. 24497, in Turkish)
• GİB tax ruling, dated 19.07.2019, no. E.244196, on the 185/200/298/299 chain (in Turkish)

This content is for general information; consult your tax advisor or certified accountant for your specific situation.