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Miraç Özdemir
Late Payment and Penalties
v1
September 30, 2026

Turkish Special Irregularity Penalty (Invoices and Receipts)

Calculate the Turkish special irregularity penalty (TPL 353/1) for invoices, expense vouchers, producer receipts or self-employment receipts not issued or not obtained.

Things to keep in mind:

Only documents under TPL art. 353/1 are covered; other items of art. 353 are not. • Both the issuer and the recipient may be penalised; this tool calculates the penalty for one person. • Penalty reductions, settlement and repetition are not included.

Calculator

online

Document details

TRY

The amount that should have been on the document, or the understated difference.

Annual cap

TRY

Result

Enter the values and press Calculate to see the result here.

About this tool

Under Turkish Tax Procedure Law art. 353/1, failing to issue or obtain invoices, expense vouchers, producer receipts and self-employment receipts, or showing a different amount on them, is penalised per document at a percentage of the amount (or the difference), with a minimum per document and an annual cap per document type. This tool calculates the penalty for one document.

How to use

  1. Enter the amount that should have been on the document, or the understated difference.
  2. Enter penalties already imposed this calendar year for the same document type, if any.
  3. Press Calculate.

Notes

The rate, the minimum per document and the annual cap are kept with source and effective date. Calculate each document separately.