What Is Mobile POS Device Tax Office Notification and Who Is It Mandatory For?

Today, a large portion of businesses collect their payments through mobile POS devices. However, these devices are not only used for receiving payments; they are also among the official instruments that must be reported to the tax office. Failure to make this notification can result in penalties. In this guide, we explain the POS device notification process step by step and clarify who is subject to this obligation.

How to Report a POS Device to the Tax Office?

When you acquire a POS device, you must report this device to your affiliated tax office. The notification process works as follows:

1. The POS device agreement is signed.
   The POS agreement you sign with a bank or payment institution initiates the device usage process.
    

2. The bank automatically sends information to the tax office.
   Since 2021, banks automatically report taxpayers to whom they allocate POS devices to the Revenue Administration (GIB) system.
    

3. The taxpayer also has a verification obligation.
   Although banks send information, the taxpayer has the responsibility to verify whether the POS device declaration has been made.
    

4. Verification can be done through the e-Declaration system.
   POS information can be viewed through the Revenue Administration's e-declaration system, and if necessary, a declaration can be submitted.
    

What Happens If Tax Office Notification Is Not Made?

If POS device notification is not made, penalties are applied under Articles 256 and 355 of the Tax Procedure Law.

• Special Irregularity Penalty:
  Taxpayers who fail to make timely notification are subject to a special irregularity penalty for each POS device. For 2025, this penalty can reach up to 1,500 TL.

• In case of recurrence:
  If the same obligation is repeated, the penalty may increase exponentially.

• If detected during VAT or income tax audit:
  If the use of an unreported POS device is detected during audits, tax evasion penalties may also come into question.
   

For this reason, making timely and complete notification is of great importance in terms of preventing potential financial risks in the future.

How to Track the Notification Process for Mobile POS Devices?

Mobile POS devices provide businesses with flexibility compared to fixed devices. However, the notification processes are the same.

1. Check the information sent by the bank:
   Within 1 week after the device is allocated, check whether the device has been registered through the e-declaration system or Interactive Tax Office.

2. If you notice that notification was not made:
   You can submit a petition containing information about the POS device to your tax office in writing or create a declaration through the e-Declaration system.

3. Devices at other branches connected to your business should also be checked.
   If there are different branches under the same legal entity, make sure that separate notification is made for each POS device at each branch.

4. Closed POS devices must also be reported.
   Notification must be made to the tax office for POS devices that are no longer used or have been cancelled by the bank to be removed from the system.
    

Who Can Be Exempt from the POS Notification Obligation?

According to tax legislation, POS notification may not be mandatory in some cases:

• Those who rent the POS device rather than own it:
  Individuals or entities who have not had the device allocated in their own name and work under another taxpayer's name are not responsible.

• Individuals who are not taxpayers:
  Those who use POS devices but are not income tax or corporate tax payers, such as some cooperatives or public institutions, may be exempt from the notification obligation.

• Those who only use virtual POS:
  Virtual POS notifications may not fall under the classic POS notification scope as they are tracked in different systems. However, they should still be checked through the GIB system.

Nevertheless, each taxpayer should obtain written opinion from their affiliated tax office according to their type of activity to be sure.

Frequently Asked Questions (FAQ)

What penalties apply if POS device notification is not made?

Taxpayers who do not report their POS device are obligated to pay special irregularity penalties according to the Tax Procedure Law. Penalties are imposed per device and may multiply in recurring situations.

What is the notification period and how is it done?

It is recommended to make the notification within 30 days at the latest after acquiring the POS device. Banks generally make the notification automatically, but the taxpayer's verification obligation continues. The declaration status can be queried through e-Declaration or Interactive Tax Office.

Are individuals using mobile POS also required to make notification?

Yes. All taxpayers, including sole proprietorships, are obligated to report POS devices to the tax office, whether mobile or fixed. The portability of the device does not eliminate this obligation.

Don't Neglect, Don't Pay Penalties

POS device notification is an obligation that has financial consequences when ignored. Even if banks make automatic notifications, as business owners, it is always your responsibility to check the system and complete any deficiencies. By regularly declaring all your payment systems, including mobile POS, you can stay away from penalty risks and establish your business on a more solid legal foundation.