Guide
Invoice threshold for jewellers: not 12,000 but 36,000 TL
The general invoice threshold for 2026 is 12,000 TL. In the jewellery trade, three times the threshold applies, and many sources get this wrong.
Last updated: 15 August 2026. Legislation changes; check the date you are reading this.
Why is the general threshold 12,000 TL?
Tax Procedure Law General Communiqué No. 588 set the invoice threshold for 2026 at 12,000 TL. This is the general rule covering all taxpayers: for retail sales below this amount, unless the customer asks, a retail sales receipt or a cash register receipt may be issued instead of an invoice.
Why 36,000 TL for jewellers?
Article 232 of the Tax Procedure Law provides that for certain trades three times the general threshold applies, and the jewellery trade is one of them. 12,000 × 3 = 36,000 TL. This is not a rule specific to one year; it is a permanent rule in the article of the law itself: whenever the general threshold is updated, the jewellers' threshold moves with it.
Why do so many sources say 12,000?
The general threshold is announced every year by communiqué, and news items repeat that figure for every sector. The three-times exception is not in the communiqué text but in the article of the law, so it gets overlooked. The result is the impression that a jeweller must invoice at 12,000 TL; the threshold is in fact 36,000 TL.
What is required below the threshold?
The statement "in 2026 an invoice is mandatory for every sale" is not correct. For retail sales below the threshold, a cash register receipt is legally sufficient. What changes is how the document is produced: with Communiqué No. 593, new generation devices produce an e-Invoice or e-Archive invoice directly, instead of an interim document, on payments that require an invoice. The actual transition is gradual, depending on the Revenue Administration's technical guides and device updates.
I issue e-Archive invoices; am I exempt from the cash register?
No. Issuing e-Archive invoices does not by itself remove the cash register obligation. For the exemption in article 6 of Communiqué No. 483 you must apply to the tax office and undertake to document all your retail sales with electronic documents. This is not a software setting; it is a process to run with your accountant.
Sources
- Tax Procedure Law General Communiqué No. 588 — 2026 invoice threshold.
- Tax Procedure Law General Communiqué No. 593 — Official Gazette 08.05.2026 / 33247.
- Tax Procedure Law General Communiqué No. 589 — Official Gazette 31.12.2025; transition for simplified and business-account taxpayers postponed to 01.01.2027.
- Tax Procedure Law General Communiqué No. 483, article 6 — conditions of the device exemption. Related Revenue Administration ruling: 02.11.2018 / 974302.
This page is for information only and is not tax advice. Legislation changes; consult your accountant for your own situation.