New Generation ÖKC (Cash Register POS)

What is a New Generation ÖKC (Cash Register POS)? 2026 Mandate, Price, and Application Guide

Short answer: The New Generation ÖKC (New Generation Payment Recording Device), commonly known as the "new generation cash register," is a smart device that records sales as receipts, processes card payments, and securely transmits data to the Revenue Administration (GİB) over the internet. First and second-class merchants selling retail goods or services are required to use this device. The use of old-type cash registers completely ended in 2024; as of 2026, the current valid system is the New Generation ÖKC.

Disclaimer: This content is for general information purposes and does not constitute financial or legal advice. Tax obligations vary from business to business. Be sure to consult your financial advisor or local tax office regarding your specific situation. The amounts and dates in this article are based on the legislation in effect at the time of publication (2026).

What is a New Generation ÖKC?

ÖKC stands for "Payment Recording Device" (Ödeme Kaydedici Cihaz); popularly known as a cash register. The New Generation ÖKC (YN ÖKC) differs from older cash registers in two fundamental ways:

1. It is connected to the internet and securely transmits sales information to the GİB.
2. It includes a built-in bank POS (in most models), meaning a single device can both issue a receipt and process a card payment.

An ÖKC and a POS are not the same thing. A standard bank POS only accepts card payments; it does not issue a financial receipt or keep financial records. A classic cash register records the sale but cannot process card payments on its own. The New Generation ÖKC combines both functions into a single device.

ÖKC Types: Which One is Right for You?

The legislation defines two main types:

1. EFT-POS Enabled New Generation ÖKC: An integrated device that includes a bank POS. It combines card, contactless, and cash sales into a single unit. Ideal for businesses like restaurants, supermarkets, stores, hair salons, and boutiques that collect both cash and card payments.
2. Simple / Computer-Connected New Generation ÖKC: Does not have a built-in bank POS; an external bank POS can be connected via cable if desired. Mostly preferred by businesses setting up a computerized cash register system.

There is also a third option introduced after 2019: GMÖEBYS (VUK 507) compliant Android POS devices. These operate with a "Secure Financial Application" instead of a classic fiscal memory and can directly issue e-documents (e-Invoice, e-Archive Invoice, e-SMM).

Who Must Use a New Generation ÖKC? (Decision Table)

Exemption thresholds (sales revenue, total assets, equity) are updated annually based on the revaluation rate. The revaluation rate for 2025 was announced as 25.49% via VUK General Communiqué No. 585, and the 2026 thresholds were determined using this rate via Communiqué No. 588. Always clarify your specific situation with your financial advisor.

Mandate Calendar and 2026 Status

1. July 1, 2024: Replacing old generation ÖKCs with New Generation ÖKCs became mandatory, regardless of whether their fiscal memory was full or not (VUK General Communiqué No. 557).
2. January 10, 2025: Old generation devices were deactivated; using EFT-POS enabled YN ÖKCs instead of mobile EFT-POS became practically mandatory. Users of New Generation ÖKCs must also sign a member merchant agreement with at least one bank or payment institution to accept card payments.
3. 2026: The system runs entirely on New Generation ÖKCs (and GMÖEBYS Android POS). Newly opened businesses start directly with a YN ÖKC.

How to Get an ÖKC? Step by Step (Realistic Timeline)

1. Choose a GİB-approved device: Ensure the device is on the GİB's approved device list.
2. Purchase from an authorized dealer: Apply with your ID and business documents.
3. Authorized service activation: The device is registered to the ynokc.gib.gov.tr system, and fiscal approval (fiscalization) takes place.
4. Tax office notification and ÖKC plate: The device registration is certified; the ÖKC plate is obtained via the Interactive/Digital Tax Office and hung in a visible place in the workplace.
5. Bank/payment institution agreement: A member merchant agreement is made for card payments.

Newly established businesses or taxpayers who subsequently fall into the scope must generally complete the activation within 30 days (60 days in priority development regions).

What is TSM (Trusted Service Manager)?

TSM is, in short, the secure data bridge between the New Generation ÖKC and the GİB. The financial data of your device's end-of-day (Z) reports is transmitted electronically to the GİB via the ÖKC TSM Center. Therefore, the device must be connected to the TSM; if the connection drops, data cannot be transmitted, and the device may issue a warning.

Fiscal Memory, Fiscal Approval, Z Report, EKÜ, GMP-3 — Briefly

1. Fiscal Memory: The memory where sales data is stored indelibly. According to the GİB Technical Guide, it must have a data capacity of at least 10 years (3,650 days).
2. Fiscal Approval (Fiscalization): The process of making the device official at the authorized service so it begins keeping fiscal records.
3. Z Report: The end-of-day report. It must be generated every day by 24:00 at the latest; once generated, the daily memory resets and the data is written to the fiscal memory.
4. EKÜ (Electronic Recording Unit): Stores unalterable electronic copies of issued receipts and reports.
5. GMP-3: The communication protocol of the ÖKC with external hardware/software (cash register software, bank POS); it sets the technical rules for integration.

The Difference Between an ÖKC Receipt and an Invoice — And the e-Document Relationship

1. An ÖKC receipt is the document for a retail sale made to the end consumer. An invoice is issued for sales above a certain amount or for sales made to commercial customers (companies, tradesmen, self-employed professionals, etc.).
2. The invoice issuing threshold for 2026 is set at 12,000 TL (including VAT) according to VUK General Communiqué No. 588; sales exceeding this amount require an invoice. (The same 12,000 TL applies to the direct expensing/amortization limit of fixtures, excluding VAT.)
3. The e-Invoice/e-Archive mandate is tied to a separate threshold: According to VUK General Communiqué No. 509 (and amended 573), taxpayers with a gross sales revenue of 3 million TL and above transition to e-Invoice on July 1st of the year following the year they meet this condition. For those engaged in e-commerce, real estate, and motor vehicle trade, this limit is 500,000 TL. Modern ÖKCs and GMÖEBYS Android POS devices can generate these e-documents at the time of sale.

Common ÖKC Problems

1. Fiscal memory full: Requires authorized service intervention; a memory report is taken and processed.
2. TSM/GİB connection error: Internet and TSM settings are checked first; if the problem persists, contact the service.
3. Unable to get Z report: The device may not allow new sales if a Z report is missing; connection and date/time settings are checked.
4. Parameter update: Tax rate or menu updates are done by the service or via remote management.
5. Situations requiring authorized service: Seal/cover interventions, memory replacement, activation, and scrapping processes can only be done by authorized service personnel.

Costs and Tax Advantages

Device prices vary by brand, model, and features. A New Generation ÖKC is a fixture; it can generally be expensed through amortization, and the VAT of the device can be deducted. Since exact rates and applications depend on the business type, consult your financial advisor. Paynkolay's current device prices and monthly fees are in the table below.

Penalties (2026)

Taxpayers who are required to use a New Generation ÖKC but fail to do so are subject to a special irregularity penalty under VUK repeated article 355. Valid from January 1, 2026, according to VUK General Communiqué No. 588 published in the Official Gazette on December 31, 2025 (5th Reiterated):

1. First-class merchants and self-employed professionals: 35,000 TL
2. Second-class merchants, farmers keeping books, simple method: 17,000 TL
3. Other persons (end consumers): 8,700 TL per document (the total penalty in this scope within a calendar year cannot exceed 87,000 TL)

These amounts are updated annually at the revaluation rate (25.49% for 2025). Additionally, extra penalties may apply for failing to issue receipts/invoices or using a mobile EFT-POS when an ÖKC is mandatory. If tax loss occurs, a separate tax loss penalty is also issued.

ÖKC and POS Integration

An EFT-POS enabled New Generation ÖKC merges the cash register and bank POS into one device. In card payments, both the POS slip and the ÖKC receipt are printed in a single transaction, and the data automatically goes to the GİB. As a result:

1. Wait times at the checkout are shortened.
2. The hassle of carrying two separate devices ends.
3. Records remain consistent, preventing issues during audits.

Paynkolay ÖKC / Cash Register POS Devices

Paynkolay's Physical POS product family includes two devices. For current prices: https://paynkolay.com.tr/fiziki-pos

PAVO is an Aktif Bank subsidiary and holds a GİB Operator Organization license.

Device selection depends on your business's cash/card ratio, whether you work stationary or mobile, and your e-document needs:

1. If you move around a lot, collect payments in the field/at the table, and want to issue direct e-Invoice/e-Archive → PAVO N86 (Android + GMÖEBYS) is suitable.
2. If you have a fixed checkout counter, want a classic fiscal memory cash register POS, and will use it both on the desktop and mobile when needed → inPOS m530 is suitable.

Frequently Asked Questions

1. Is a New Generation ÖKC the same thing as a cash register POS?

Yes. The devices popularly called "cash register POS" are the EFT-POS enabled New Generation ÖKCs defined in the legislation.

2. Who has to use it?

1st and 2nd class merchants selling retail goods/services. Wholesale-only sellers and most self-employed professionals are exempt. The exact situation is personal; ask your financial advisor.

3. Can I use my old cash register?

No. Old generation devices were deactivated on January 10, 2025.

4. What is the penalty if I don't use it?

In 2026, according to communiqué no. 588: 35,000 TL for 1st class merchants/professionals, and 17,000 TL for 2nd class merchants.

5. How do I get an ÖKC?

You buy a GİB-approved device from an authorized dealer, have it activated by the service, obtain your tax office plate, and make an agreement with a bank/payment institution.

6. What is TSM?

It is the secure service bridge that transmits the device's financial data to the GİB.

7. What is a Z report, when is it generated?

It is the end-of-day report; it must be generated every day by 24:00 at the latest.

8. What happens if the fiscal memory gets full?

You apply to the authorized service; if necessary, the fiscal memory is replaced or the device is replaced.

9. Can an ÖKC issue an e-Invoice?

Modern ÖKCs and GMÖEBYS-compliant Android POS devices can issue e-Invoices, e-Archive Invoices, and e-SMMs.

10. How much does it cost?

It varies depending on the model. For pricing: https://paynkolay.com.tr/fiziki-pos

Paynkolay is an electronic money and payment institution licensed by the CBRT (N Kolay Ödeme ve Elektronik Para Kuruluşu A.Ş.) under Law No. 6493, a subsidiary of Aktif Yatırım Bankası, and is PCI DSS Level 1 compliant.