Türkiye's Secure Mobile Payment System (VUK 507): Selling Without a Fiscal Register

These rules are specific to Türkiye, where retail businesses are normally required to use a fiscal cash register (ÖKC). Communiqué No. 507 of the Tax Procedure Law (Official Gazette 01.06.2019, No. 30791) established the Secure Mobile Payment and Electronic Document Management System (GMÖEBYS), and a business enrolled in it has no obligation to use a fiscal cash register. The system is voluntary and comes with one condition: every sale must be documented with an instant e-document through operator institutions licensed by the Revenue Administration (GİB). This is what people mean by "turning a phone into a cash register". This guide reflects the legislation in force as of August 2026; the text of Communiqué 507 has not been amended to date.

What the system is and how it works

GMÖEBYS does two jobs at the moment of sale: it collects the payment and simultaneously generates the e-document tied to that payment. The setup has three actors:

1. Operator institution: a bank, e-money/payment institution or fiscal register manufacturer licensed by GİB. Membership starts with a contract signed with this institution. The official, current list of licensed institutions is published on GİB's e-Document site; since the list changes over time, the right move is to check the official list rather than rely on any fixed set of names.
2. Special integrator: the party working with the operator institution that processes e-documents on the GİB side and retains them for 10 years. That retention does not remove your own obligation to keep and produce those documents (art. 6/3).
3. GMU (Secure Fiscal Application): the core application running on a phone or tablet, where the payment starts securely and ends securely with an e-document. Cards are read contactlessly (NFC) or paid via QR; cash payments are recorded in the same application.

The e-document issued (in practice usually an e-Archive invoice) is delivered to the customer electronically via SMS, email or a banking app; where a paper copy is needed, the printers of fiscal registers and bank EFT-POS devices may be used for that purpose (art. 5/5). Up to the 2026 invoicing threshold of TRY 12,000, documents can be issued with the "End Consumer" designation without asking the customer's name; this threshold is updated yearly through revaluation (the 2026 figure comes from Communiqué No. 588). Businesses can also join the system and the e-document applications without obtaining a fiscal seal or e-signature.

Let's settle the naming confusion up front: the system's official name is GMÖEBYS. The shorthand "GMÜS", which circulates in the industry and in tax office petition practice, does not appear in GİB's communiqué or guide texts. We cover the application process step by step in the GMÜS application guide.

Who can join

The system is voluntary, not mandatory. Article 5/1 opens it to six taxpayer groups:

1. Taxpayers whose commercial income is assessed under the simplified method
2. Taxpayers keeping books on the operating-account basis
3. Taxpayers keeping books on the balance-sheet basis
4. Self-employment income earners
5. Agricultural income earners taxed under the actual method
6. Tax-exempt tradespeople (having no document obligation, they issue a non-fiscal "information slip" rather than an e-document)

Restaurants typically fall into groups 2 or 3; corporate-tax-paying companies belong to the balance-sheet class. Sole-proprietor courier and delivery businesses are also within scope.

Joining has two practical legs: a membership contract with a licensed operator institution, and an electronic application on the GİB side. From the moment of enrollment, fiscal documents must be issued electronically through the system (art. 5/2); keeping a sufficient stock of pre-printed paper documents for force majeure situations is also mandatory (art. 6/6).

The exemption rules, precisely

No need to guess at the boundaries; the communiqué and the official guides draw seven clear rules:

One more document discipline matters: sale items cannot be written on documents under abstract, generic names such as "food" or "beverage"; every line goes in under its concrete name ("Adana wrap", not "meal"). Responsibility for abstract naming lies with the taxpayer.

Restaurant scenarios

Paying at the table by phone (NFC/QR)

The server converts the tab items into a sale through the GMU (or an external sales application integrated with it); the customer taps their card on the phone or pays via QR. The system instantly generates the e-Archive invoice matched to the payment and delivers it by SMS or email. Up to TRY 12,000 (2026), the customer's name is not asked. Cash payments are recorded in the same application; the system is obliged not to allow any payment that does not match a fiscal transaction.

Courier and delivery

The system is hardware-independent: the courier's phone is both the payment point and the documentation point. At the door, contactless card, QR or cash payment goes through the GMU and the e-document is delivered to the customer electronically. An enrolled taxpayer has no obligation to equip couriers with a separate mobile fiscal register. For payments collected by online ordering platforms themselves, the documentation setup depends on the platform contract; the scenario that 507 solves is payment at the door.

Meal cards and meal vouchers

Meal cards and vouchers are a defined payment type in the system, but these payments are documented not with an e-document but with a non-fiscal information slip. Register-specific fields (Z No, EKÜ No, device serial number) are not required on this slip.

The hybrid restaurant: register at the counter, 507 at the table

A new-generation fiscal register issuing receipts at the counter and the 507 system issuing e-documents at the table and on delivery can coexist in the same business (art. 5/3). The one rule is the double-documentation ban: a single sale never gets both a receipt and an e-document; on an e-documented sale, the register only produces an information slip. For the general framework of Türkiye's fiscal register obligation, see the new-generation fiscal register guide. The tab side is a separate world: e-Adisyon is a voluntary, separate application; the 507 system does not replace the tab document, it solves the sale-payment-invoicing layer.

Fiscal register or GMÖEBYS?

Decision variables: per-transaction operator institution and special integrator fees (GİB holds the authority to set maximum charges, art. 4/5), internet outage risk and the mandatory stock of paper backup documents, staff discipline with the application, and existing POS and bank agreements.

Common myths

Many guides on the internet still carry outdated or incomplete information about this system. The most frequent ones:

1. "The phone replaces the register and nothing else changes." Incomplete. The price of the exemption is documenting all sales through the system with e-documents; reverting to paper is prohibited except in force majeure, and keeping pre-printed backup documents is mandatory (art. 6/6).
2. "The system is card payments only." Wrong. Cash, bank transfer, meal cards and gift cards all flow through the system and are matched to the fiscal transaction.
3. "Joining 507 means you must get a fiscal seal." The opposite: you can join the e-document applications without a fiscal seal or e-signature. Existing seals/signatures can be used.
4. "I have to buy the operator institution's device." No. Device ownership belongs to the taxpayer as a rule, and forced commercial bundling through device dependence (vendor lock-in) is explicitly prohibited in the official guide.
5. "If I own a register I can't join 507" or "joining makes my register scrap." Both wrong; hybrid use is explicitly regulated in art. 5/3.
6. "The End Consumer limit is TRY 500." Outdated; that figure comes from the 2021 guide. The current rule is the invoicing threshold: TRY 12,000 for 2026.
7. "Communiqué 507 was amended on such-and-such date." As of August 2026, the text of 507 has not changed. What changed is the surrounding legislation: the 509 series governing e-document procedures, the yearly thresholds, and the rules that closed the old-generation register era.

On the dojofood side, the picture is simple: dojofood POS works with a Pavo fiscal register integration, its e-Adisyon integration is live, and QR menu ordering and recipe-based inventory are part of the same system. Whichever route you pick, GMÖEBYS or the fiscal register regime, getting sale items onto documents under their concrete names with the correct VAT rates is the POS layer's job; details on the payment integrations page.

Official sources

• Tax Procedure Law General Communiqué No. 507, Official Gazette 01.06.2019, No. 30791
• Consolidated text of the same communiqué on mevzuat.gov.tr (PDF)
• GMÖEBYS Application, Permission, Approval and Audit Processes Guide (PDF)
• GMÖEBYS Application Guide for taxpayers (PDF)
• GİB GMÖEBYS information document (PDF)
• ebelge.gib.gov.tr · About GMÖEBYS
• Operator Institution List (the official, current list)

This content is for information purposes and does not replace professional accounting advice. Consult your tax advisor or certified accountant for decisions specific to your business.