The details of the new system for fuel sales have been revealed.

The Revenue Administration has made a statement regarding the use of the National Vehicle Identification System for the purchase of fuel concerning commercial vehicles.

From 1/1/2025, tax payers will be required to use the National Vehicle Identification System for fuel and LPG purchases made for vehicles used in business.

Additionally, tax payers who do not use vehicles in business but have vehicles that use the vehicle identification system will be required to join the system by 30/6/2025.

HOW WILL THE NEW SYSTEM WORK?

For vehicles falling under the obligation, a vehicle identification unit containing information related to the vehicle will be installed at the fuel depot entrances, and a vehicle identification reader device will be installed on the fuel pumps. As a result of the vehicle identification reader device reading the vehicle identification unit, the vehicle license plate will be automatically and securely transmitted to the YN Pump ÖKC.

LICENSE PLATE INFORMATION WILL NOT BE ENTERED MANUALLY

During the fuel purchase, the vehicle's license plate information will be automatically transferred to the YN Pump ÖKC through the electronic communication between the vehicle identification reader device installed on the fuel pumps and the vehicle identification units installed in the vehicles' tanks, and manual entry of the license plate information will not be possible.

After the fuel is dispensed, the ÖKC receipt will be automatically issued in a way that contains information indicating it was issued under the UTTS.

The statement from the Revenue Administration is as follows:

Many efforts have been implemented by the Ministry of Treasury and Finance to ensure fair competition in the fuel market and to effectively combat the informal economy.

FUEL PURCHASE TAX CONDITION

"In this context, the security level of the payment recording devices at fuel stations has been increased, and they have been replaced with new generation pump payment recording devices (YN Pump ÖKC) that can share real-time information. It has been mandated that guarantees be taken from those who will first obtain licenses in this market and from those who continue their activities, that interventions made to these devices and other related systems will be considered tax evasion offenses, that invoices will be issued at the time of delivery for fuel and LPG deliveries, and that there should be no tax debt during the processes of obtaining and renewing fuel licenses.

In support of these efforts, the National Vehicle Identification System Implementation General Communiqué (Order No: 1) published in the Official Gazette dated 5/10/2023 has determined the procedures and principles regarding the National Vehicle Identification System (UTTS), which will ensure that the vehicle license plate information is automatically transmitted to the YN Pump ÖKC without being written manually.

OBLIGATION FOR COMMERCIAL VEHICLES STARTS AT THE BEGINNING OF THE YEAR

"With the aforementioned General Communiqué, it has been foreseen that the System will be mandatorily used for fuel and LPG purchases made for vehicles used in business by tax payers starting from 1/1/2025.

With a subsequent amendment made in the mentioned General Communiqué, it has been mandated that from 1/7/2025, for those goods subject to registration and certification listed in the (II) list attached to the Special Consumption Tax Law No. 4760 dated 6/6/2002, the registration and certification process must be completed within one month following the acquisition, and for vehicles that do not use the vehicle identification system, the obligation to join the System by 30/6/2025 has been established.

Within the scope of the System;

- A vehicle identification unit containing information related to the vehicle will be installed at the fuel depot entrances of vehicles falling under the obligation,

- A vehicle identification reader device will be installed on the fuel pumps,

- The vehicle license plate will be automatically and securely transmitted to the YN Pump ÖKC as a result of the vehicle identification reader device reading the vehicle identification unit.

RECEIPT WILL BE AUTOMATICALLY ISSUED

"During the fuel purchase, the vehicle's license plate information will be automatically transferred to the YN Pump ÖKC without manual entry, through the electronic communication between the vehicle identification reader device installed on the fuel pumps and the vehicle identification units installed in the vehicles' tanks.

After the fuel is dispensed, the ÖKC receipt will be automatically issued in a way that contains information indicating it was issued under the UTTS.

For vehicles that are required to have a vehicle identification unit installed, documents not issued under the UTTS will be considered as not issued in terms of tax laws, and ÖKC receipts not issued through the UTTS cannot be used for documenting fuel expenses.

THE NEW SYSTEM WILL BE OPERATED BY THE MINT AND STAMP PRINTING OFFICE

"With the mentioned General Communiqué, it has been foreseen that the System will be established and operated by the Mint and Stamp Printing Office. Firms authorized by this General Directorate will be able to carry out the production, sale, installation, replacement, and maintenance services of UTTS components.

The processes related to the installation of equipment to be installed at fuel stations will be regulated with relevant guides, and the guides prepared by the mentioned General Directorate have been published on www.utts.gov.tr.

Additionally, guides prepared regarding the technical, administrative, and financial criteria that real or legal persons authorized to carry out the installation of TTBs to be installed on vehicles must meet have been published on www.utts.gov.tr.

In this context, the authorization processes of firms that apply for authorization and meet the technical, administrative, and financial criteria have been completed, and the list of authorized firms has been published on www.utts.gov.tr.

The fees for UTTS equipment to be installed on vehicles and used at fuel stations in 2024 have been determined by the mentioned General Directorate and published on www.utts.gov.tr.

PROTOCOL PUBLISHED

"The Integration Guide for YN Pump ÖKC and the Gun Communication Module and the Secure Communication Protocol between YN Pump ÖKC and the Gun Communication Module have been prepared and published on ynokc.gib.gov.tr.

The Technical Guide for Receipt and Report Formats to be Issued from YN Pump ÖKC has been updated to include information regarding the receipts and reports to be issued for sales made through UTTS.

To ensure that the ÖKC receipts to be issued for fuel sales automatically contain the license plate information of the vehicles receiving the fuel without manual entry, it is necessary for fuel stations, authorized installation firms, YN ÖKC manufacturers, authorized vehicle installation firms, dealer inspection system software, and fuel distribution companies, as well as vehicle owners, to carry out their required processes completely, accurately, and on time for the timely and effective implementation of the National Vehicle Identification System.