Is a card slip an expense document?

No. A slip shows that payment was made; it isn’t a document issued by the seller. Ask for the receipt or invoice for the same purchase.

What if the receipt is lost?

First ask the seller for a copy or the e-Arşiv version. A lost-receipt declaration doesn’t replace the document, and the VAT can’t be deducted.

What changes on 1 January 2027?

Simplified-method and single-entry taxpayers will no longer issue paper invoices; their invoices move to e-Arşiv (VUK General Communiqué 589). For other taxpayers paper invoices already ended on 1 January 2026. The change covers invoices only: till receipts, retail sales slips and taximeter receipts continue as before.

Receipt or invoice?

Choose the type of expense and the document you have: can it be expensed, is the VAT deductible, and what to watch for. Every answer comes with the rule it rests on.

Values2026
Invoice threshold₺12,000
LawVUK · GVK 40 · KDVK 30, 34

01Type of expense

02Document you have

Above ₺12,000 an invoice is required in every case (VUK 232).

Business meal · Till receipt (up to ₺12,000)

Can it be expensed?Disputed

Is the VAT deductible?Disputed

Accepted as an expense document. Meals aren’t listed among general expenses whose VAT can be deducted on a till receipt; the deduction may be refused.

VUK 232–233 · Istanbul Tax Office ruling, 04.04.2018

For information only. Not tax or legal advice; check with your accountant.

Spotted a wrong rate or result?

Method

How it’s calculated

01The expense must be business-related and incurred to earn income. Travel costs must be in proportion to the business.
02The document must be adequate. Businesses must get an invoice from businesses; for other purchases the 2026 threshold is ₺12,000.
03To deduct VAT, it must be shown separately on the document and the document must be recorded in the books.
04VAT on a non-deductible expense can’t be deducted either.
05For passenger cars, 70% of running costs can be deducted as an expense (GVK 40/5). The VAT on the other 30% is disputed: a 2025 tax ruling from Bursa says it can’t be deducted, while in practice some deduct it in full. VAT on buying a passenger car can’t be deducted (KDVK 30/b).

1  Business-related?          GVK 40
2  Adequate document?          VUK 232 · ₺12,000
3  VAT shown separately?       KDVK 34/1
4  Non-deductible expense?     KVK 11 · KDVK 30/d
5  Passenger car?              GVK 40/5 · 70%

Example

Green is yes, orange is disputed, grey is no. “Disputed” is where tax rulings or practice diverge; ask your accountant for a firm answer.

Rates and sources

Values used

Value	2026	Effective	Source
Invoice threshold	₺12,000	01.01.2026	VUK 232 · VUK General Communiqué 588
Penalty for not taking a document, minimum per document	₺17,000	01.01.2026	VUK 353/1
Passenger car expense share	70%	2020	GVK 40/5
Passenger car rent, monthly cap (excl. VAT)	₺46,000	01.01.2026	GVK 40/1 · GVK General Communiqué 332
Staff meal exemption, daily (excl. VAT)	₺300	01.01.2026	GVK 23/8

Questions

Answers name the article or ruling they rest on. Disputed cases stay disputed; the tool doesn’t invent certainty.

Disputed. Meals aren’t among the general expenses whose VAT can be deducted on a till receipt, and a tax ruling refused it for a meal receipt during travel. An invoice is the safest document.

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RevoSpend reads the receipt, matches incoming e-invoices to the expense and takes the VAT from the document, never guessing.

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