The Vehicle Recognition Unit will be added to the National Vehicle Identification System.

The Ministry of Treasury and Finance's Communiqué on Amendments to the General Communiqué on the National Vehicle Recognition System has been published in the Official Gazette and has come into effect. The communiqué regulates the principles regarding the establishment of the National Vehicle Recognition System (UTTS) at fuel stations and the automatic transmission of license plate information to new generation fuel pump payment recording devices using this system, with the aim of ensuring equal competition in the fuel market and effectively combating the informal economy.

Within the scope of this system, it is foreseen to install a Vehicle Recognition Unit (TTB) on vehicles that can be mounted at the fuel depot entrance, which retains information such as license plate information of the vehicle and details related to the taxpayer in its memory, allowing this information to be automatically transmitted to the new generation fuel pump payment recording devices connected to the pump units via the Vehicle Recognition Reader device (TTO) during fuel purchases. With the system, this information in the TTBs will be automatically transferred to the new generation fuel pump payment recording devices through TTOs that will be attached to fuel pump nozzles, thus eliminating the need for manual entry of license plate information.

The system will start to apply to vehicles acquired or included in the business through leasing by taxpayers as of January 1, 2025.

NEW VEHICLES WILL ALSO BE INCLUDED IN THE APPLICATION

According to information obtained from the Ministry, with the amendment to the communiqué, the scope of vehicles to be included in the system has been expanded. In addition to vehicles used by taxpayers, new vehicles and vehicles using special vehicle recognition systems will also be included in the UTTS scope.

Accordingly, as of July 1, 2025, new vehicles to be sold will be required to be included in the UTTS and to have a TTB installed within the scope of this system. Additionally, vehicles using special vehicle recognition systems will also be required to have a TTB installed by June 30, 2025.

With the communiqué, vehicles belonging to general budget agencies, special budget agencies and their affiliated fixed and revolving capital enterprises, provincial special administrations, municipalities and their affiliated organizations, and local administrative unions will not be required to have a TTB installed.

There will also be no TTB requirement for vehicles belonging to foreign states' diplomatic missions, consulates in Turkey, and international organizations recognized with tax exemptions under international agreements, as well as for their members who have diplomatic rights, and for vehicles belonging to international organizations in Turkey and their non-Turkish citizen members serving in the management staff under host government agreements or other agreements to which the country is a party.

TTB MUST BE INSTALLED BY THE END OF THE YEAR

Taxpayers will be required to have TTBs installed on their vehicles by December 31, 2024. Additionally, it will be mandatory to install TTOs on at least one pump unit's nozzle apparatus at fuel stations by December 31, 2024. Documents not regulated within the scope of UTTS will be considered as never having been regulated under the Tax Procedure Law, thus taxpayers will not be able to use documents not regulated within the scope of UTTS for the documentation of fuel expenses.