The Ministry of Finance has taken action! Customers who do not take receipts will be fined 5,000 TL.

According to the draft regulation prepared by the Revenue Administration Presidency, individuals who do not obtain invoices, expense receipts, revenue receipts, freelance receipts, retail sales receipts, payment recording device receipts, and passenger transportation tickets will be subject to a special irregularity penalty of 5,000 TL for each document. However, if the seller who does not provide a receipt to the final consumer reports it within 5 business days, they will not receive a penalty.

PENALTY WILL BE DOUBLED EACH TIME

For tradesmen, the penalty will be doubled each time. For the second offense of not issuing a receipt, the tradesman will be fined 20,000 TL, for the third offense 30,000 TL, for the fourth offense 40,000 TL, and after the sixth offense, a penalty of 100,000 TL will be imposed.

DETAILS OF THE DRAFT REVEALED

Examples related to the subject were also provided in the draft general regulation on Tax Penalties under the Tax Procedure Law. One of these examples was about a father who bought a toy for his child. The example in the draft is as follows; "It has been determined that Mr. (K), who is a taxpayer, bought a toy for his child on 9/8/2024, but did not obtain an ECR receipt.

In this case, since Mr. (K) has no connection with the tax liability of this purchase, a special irregularity penalty of 5,000 TL will be imposed on Mr. (K). On the other hand, the seller should be subject to a special irregularity penalty in accordance with Article 353, paragraph (2) of Law No. 213.

Furthermore, in cases where a special irregularity penalty should be imposed on behalf of the taxpayer in subsequent periods in accordance with Article 353, paragraph (1) or (2) of Law No. 213, the aforementioned act, which is not related to the taxpayer's liability, will not be taken into account in determining the number of offenses for penalty calculation."