What is a Point of Sale Device? Who Is Required to Use It? (2025 Updated Guide)

First- and second-class merchants engaged in the retail sale of goods or services are required to use a Point of Sale Terminal (POS Terminal – Cash Register) to document sales that do not require an invoice.First- and second-class merchants engaged in the retail sale of gor.

Who Uses Payment Recording Devices?

Payment Recording Devices are devices used by taxpayers engaged in retail sales to document transactions for which invoices are not required.Who Uses Payment Recording Devices?

Payment Recording Devices are devices used by taxpayers engaged in retail sales to document transactions for which invoices are not required.

What is Retail Sales?

What is es Payment Recording Devices?

Payment Recording Devices are devices used by taxpayers engaged in retail sales to document transactions for which invoices are not required.

What is Retail Sales?

What is meant by retail sales is the sale of goods or services to the final consumer.If the goods being sold are not purchased with the intention of reselling them, this sale is considered retail sales.

Let's Explain with an Example

Let's consider a grocery store owner:

The grocery store buys flour from a wholesaler to sell → Wholesale sales

A consumer purchasing flour from a grocery store to use at home → Retail sale

Therefore, the grocery store must document retail sales with a point-of-sale device.

2025 Retail Sales Amount Limitmer pA consumer purchasing flour from a grocery store to use at home → Retail sale

Therefore, the grocery store must document retail sales with a point-of-sale device.

2025 Retail Sales Amount Limit

As of 2025;

sumer purng flour from a grocery store to use at home → Retail sale

Therefore, the grocery store must document retail sales with a point-of-sale device.

2025 Retail Sales Amount Limit

As of 2025;

If the retail sales made by first- and second-class merchants do not exceed 2,000 TL,➝ there is no obligation to issue invoices.

In this case, the sale is documented with a receipt from a point-of-sale device.

⚠️ However, there is an important exception: If the customer requests an invoice, an invoice must be issued even if the amount is below 2,000 TL.

How to Purchase a Point of Sale Device? (Step by Step)

Taxpayers starting a business that requires the use of a point of sale device follow the steps below:

1.hase a Point of Sale Device? (Step by Step)

Taxpayers starting a business that requires the use of a point of sale device follow the steps below:

1. Obtaining to Purchase a Point of Sale Device? (Step by

Taxpayers startingto Purchase a Point of Sale Device? (Step by Step)

Taxpayers starting a business that requires the use of a point of salow to Purchase a Point of Sale Device? (Step by Step)

Taxpayers starting a business that requires the use of a point of sale device follow the steps below:

1. Obtaining Preliminary Approval from the Tax Office

The application is made to the tax office with a preliminary approval petition for the purchase of a cash register.

A permit letter is obtained from the tax office.

2. Purchase of the Cash Register

The cash register is purchased from an authorized dealer with a permit letter.

The selling company issues an invoice based on the permit letter.

3. License Procedures

The cash register license is stamped and signed by both the buyer and the seller.

The authorized service technician will prepare the device for use and obtain a sample receipt.Cash Registeran will prepare the device for use and obtain a sample receipt.

4. Receipt of Cash Register Certificate

The application is made to the tax office on the same day using the ServiceThe authorized service technician will prepare the device for use and obtain a sample receipt.

4. Receipt of Cash Register CThe authorized service technician will prepare the device for use and obtain a sample receipt.

4. Receipt of Caegister Certificate

uthorized service technician will prepare the device for use and obtain a sample receipt.

4. Receipt of Cash Register Certificate

The application is made to the tax office on the same day using the Service Form provided by the service provider.

The Cash Register License is obtained and displayed in a visible location at the business premises.

5. Start of Device Operation

After all procedures are completed, the payment recording device begins to be used actively.

Seller Company's Notification Obligation

The company selling the payment recording device must;

Within 30 days from the date of sale,

To whom the device was sold,

Specifying the brand, model, and serial number

👉 On one hand, it must be reported to the buyer's tax office, and 👉 on the other hand, to the manufacturer or importer of the device.

What is the Declaration for Payment Recording hand, it must be reported to the buyer's tax office, and 👉 on the other hand, to the manufacturer or importer of the device.

What is the Declaration for Payment Recording Devices?

In order for the purchased payment recording device to be used in the business, it is mandmust be reported to the buyer's tax office, and 👉 on the other hand, to the manu one hand, it must be reported to the buyer's tax on the other hand, to the manufacturer or importer of the device.

What is the Declaration for Payment Recording Devices?

In order for the purchased payment recording device to be used in the business, it is mandatory to obtain the certified "License Plate for Payment Recording Devices" from the tax office to which the business is registered.

❌ Using the device without this license plate is prohibited.

Plate Replacement Process

Contact the authorized service within 15 days from the invoice date.

The device's fiscal memory is unlocked.

The sample receipt number 1 showing VAT rates is taken.

A petition is submitted to the tax office.

Attached to the petition:

Sample receipt number 1ubmitted to the tax office.

Attached to the petition:

tition is submitted to the tax office.

Attached to the petition:

Sample receipt number 1

Copy of the license

Copy of the device purchase invoice is attached.

submitted to the tax office.

Attached to the petition:

Sample receipt number 1

Copy of the licion is submitted to the tax office.

Attached to the petition:

Sample receipt number 1

Copy of thtition is submitted to the tax office.

Attached to the petition:

Sample receipt number 1

Copy of the license

Copy of the device purchase invoice is attached.

The approved receipt is taken and displayed in a visible location within the business.

How to Sell a Point-of-Sale Device?

Taxpayers wishing to sell their point-of-sale device;

The user contacts the authorized service.

The information stored in the device's financial memory is identified.

The old financial memory module is removed and a new financial memory module with the same number is installed.

The seller obtains the tax authority approval letter from the buyer.

This authorization letter is recorded on the invoice to be issued.

Device;invoice to be issued.

Device;

authorization letter is recorded on the invoice to be issued.

Device;

Invoice

Certificate of Compliance

Delivered to the buyer along with the user manual.

Conclusion

The use of a point-of-sale device is a legal requirementThis authorization letter is recorded on the invoice to be issued.

Device;

Invoice

Certifiion letter is recorded on the invoice to be issued.

Device;

Invoice

Cerhis authorizatis recorded on the invoice to be issued.

Device;

Invoice

Certificate of Compliance

Delivered to the buyer along with the user manual.

Conclusion

The use of a point-of-sale device is a legal requirement for first- and second-class merchants engaged in retail sales.As of 2025, the retail sales threshold of 2,000 TL is of critical importance in distinguishing between receipts and invoices.

To avoid facing tax penalties;

The cash register purchasing process,

License plate procedures,

Notification obligations

must be fulfilled completely.

What is a Z Report? When is it Taken? (2025 Current Information)

The Z Report is a financial report required to be generated daily by payment recording devices, showing the total of all sales made during the day and the breakdown of VAT.

When the Z report is generated:port is a financial report required to be generated daily by payment recording devie Z Report is a financial report required to be generated daily by payment recording devices, is a financial report required to be generated daily by payment recording devicesThe Z Report is a financial report required to be generated daily by payment recording devices, showing the total of all sales made during the day and the breakdown of VAT.

When the Z report is generated:

Daily sales are closed,

They are permanently recorded in the device's financial memory,

A Z report cannot be generated again for the same day.

When Should the Z Report Be Generated?

The Z report should be generated at the end of the business day's operations.

📌 In practice:

After the time when the workplace closes,

It must be taken no later than before the end of the day (by 23:59).

⚠️ Failure to generate a Z report at the end of the day may result in an irregularity penalty.

What Happens If the Z Report Is Not Generated?

Failure to generate the Z report results in: a Z report at the end of the day may result in an irregularity penalty.

What Happens If the Z Report Is Not Genere to generate a Z report at the end of the day may result in an irregularity penalty.

What Happens If the Z Report Is Not Generated?

Failure t⚠️ Failure to generate a Z report at the end of the day may r⚠️ Failure to generate a Z report at the end of the day may result in an irlure to generate a Z at the end of the day may result in an irregularity penalty.

What Happens If the Z Report Is Not Generated?

Failure to generate the Z report results in:

According to the Tax Procedure Law, a special fine for irregularities may be imposed,

Daily sales records are considered incomplete,

During tax audits, a business may be deemed a high-risk taxpayer.

Therefore, the Z report is a mandatory daily procedure for every business using a cash register.

What is the Difference Between the Z Report and the X Report?

X Report

Z Report

For informational purposes only

Officially and financially binding

It can be purchased any number of times during the day

Can only be taken once a day

Does not reset sales

Closes dailyaken once a day

Does not save to financiaaken once a day

Does not reset sales

Cl only be taken once a day

Does not reset sales

Closes daily sales

Does not save to financial memory

Saves to Can only be tak a day

Does not reset sales

Closes daily s