Cash Registry POS

Next-Gen POS-Registers act as both POS devices and cash registry. POS devices and cash registers that were previously different devices are now combined into a machine called Cash Registry POS. The Cash Register POS, also known as the New Generation Payment Registering Device (PRD), enables transactions to be carried out on a single device.

What is Cash Registry POS?

These are devices that integrate cash registers and POS, ensure instant data transmission to the Ministry of Finance, and are compatible with all bank cards in line with the action plan of the Ministry of Finance to combat the informal economy. Post-sales receipt / invoice information will be forwarded to the Revenue Administration immediately. Thus, control and supervision are ensured in the electronic environment.

New Generation Payment Registering Device (PRD) Practice

T.C. The Ministry of Finance Revenue Administration made a number of regulations related to the PRDs used by taxpayers who must use a cash register known as a Payment Registering Device (PRD) according to the Communiqués published with serial numbers 69 and 70 as well as Law No. 3100 and related legislation.

What is the Obligation Date for the Use of the Next Generation PRD?

The Revenue Administration has set deadlines by separating taxpayers according to their use of mobile POS devices in their activities,and determined that taxpayers subject to Law No. 3100 and related legislation and

who use Mobile POS in their activities shall be obliged to use the “New Generation Payment Registering Device” (PRD) by 1 October 2013;

taxpayers who do not use mobile POS but whose 2014 annual sales or gross business revenue

•  exceed 1 million TRY, by 1 April 2016;
• taxpayers in the 1 million TRY to 500 Thousand TRY band, by 1 July 2016;
• taxpayers in the 500 Thousand TRY to 150 Thousand TRY band, by 1 October 2016;
• taxpayers in the less than 150 Thousand TRY band, by 1 January 2016.

Taxpayers may, if they wish, use the New Generation PRDs approved by the Ministry of Finance before the above mentioned dates.

The obligation to use the New Generation PRD for taxpayers who began their operations between January 1, 2015, and December 31, 2015, will start from 1 January 2017. Taxpayers may, if they wish, use the New Generation PRDs approved by the Ministry of Finance before the above mentioned dates.

For taxpayers who use “Computerized Payment Registering Devices” whose qualifications are determined by the “General Communiqué No. 31 on the Obligation of VAT Taxpayers to Use PRD”, there has been no classification according to 2014 annual sales or gross business revenues. The mandatory start date was set to 1 January 2017 in order to ensure the most appropriate integration of the workplaces where these devices are used to the Next Generation PRD system.

Starting from December 25, 2015, the current cash registries whose financial memories expired before the dates mentioned above will not be equipped with new financial memory. These devices will be scrapped on the basis of the procedures and principles set forth in the General Communiqués published by the Ministry of Finance and the taxpayers whose devices are scrapped fulfill their obligations by buying next-gen PRD.

Which Workplaces Are Obliged To Use the New-Gen PRD?

Although the taxpayers who are not covered by Law No. 3100 and related legislation are not obliged to use the New Generation PRD, you can get the most accurate information about whether your workplace is within the scope of legal regulation from the tax office you are affiliated with or your accountant / financial consultant.

How will the integration of POS devices with Next Generation PRDs be achieved?

The Revenue Administration also imposed a requirement on the use of the Next Generation PRDs and POS devices in connection with each other by their mandatory dates, where the taxpayers were separated according to their use of mobile POS devices in their operations. Accordingly, for mobile POS users, it is obligatory to use the Next Generation PRD with integrated POS feature in their activities. Those who do not use mobile POS can use the New Generation PRD with integrated POS feature as well as the POS device with external connection to the next generation PRD.