Turkey gives e-Müstahsil software until June 2027 for SMS verification

Turkey gives e-Müstahsil software until June 2027 for SMS verification

28 October 2026: Turkey's Revenue Administration (GİB) has given taxpayers and private integrators until 30 June 2027 to build a new way of confirming electronic producer receipts, replacing the 5 November 2026 start it had set in May. Under the change, the farmer's wet-ink signature on an e-Müstahsil Makbuzu is replaced by a code sent by SMS to the farmer's phone.

Not yet independently verified. The extension rests on the Revenue Administration's own announcement; we found no other report of it. The announcement does not say which taxpayers must issue e-Müstahsil receipts. We will update this when it can be confirmed, and remove this note.

What the May rule required

An e-Müstahsil Makbuzu is the electronic receipt a buyer issues when purchasing produce from a farmer who does not keep books. Until now the printed copy had to be signed by hand by the farmer. A section of General Communiqué No. 509 on the Tax Procedure Law allows the ministry to replace that signature with confirmation through information technology.

On 22 May 2026 GİB used that power. It made it compulsory for each receipt to carry the SMS code sent to the seller's phone, the phone number, and details of the operator that sent the message, and published an updated e-Müstahsil Makbuzu Technical Guide the same day. All receipts issued from 5 November 2026 had to follow it, and GİB urged every taxpayer and private integrator to finish the work before then.

What changed on 28 October

After feedback reached the ministry, GİB decided to extend the period for the developments in the Technical Guide to 30 June 2027. Taxpayers that have already completed them may switch to SMS-verified receipts before that date.

The receipts are issued by the buyer of the produce, and many buyers send their e-documents through a private integrator, a company GİB authorises to issue and transmit e-documents on a taxpayer's behalf.

What integrators and buyers should plan for

The extension moves a deadline that fell this week, so firms that had scrambled to switch on 5 November now have eight more months. Three practical points follow from the two announcements:

• the receipt itself changes, so integrators need the 22 May Technical Guide version, not an earlier one;
• buyers need a reliable mobile number for every seller, and a process for farmers who cannot receive a code at the point of purchase;
• receipts issued by integrators that finish early will carry the new fields from the day they switch, so downstream accounting and archive systems should accept both forms during the transition.

The same e-Belge page lists other October changes for integrators, including e-Arşiv package and technical guide updates on 14 and 16 October. Our billing and invoicing software category lists four products.

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Sources

• Gelir İdaresi Başkanlığı (e-Belge): e-Müstahsil Makbuzu süre uzatım duyurusu, 28 October 2026
• Gelir İdaresi Başkanlığı (e-Belge): e-Müstahsil Makbuzu duyurusu, 22 May 2026