Secure Mobile Payment and Electronic Document Management System

On 21 May 2020 the Revenue Administration (GİB) published the "Secure Mobile Payment and Electronic Document Management System Package".

The Secure Mobile Payment and Electronic Document Management System ("GMÖEBYS") was first introduced by Tax Procedure Law General Communiqué No. 507, published in Official Gazette No. 30791 of 1 June 2019. The GMÖEBYS Guide and Compliance Test Steps Table, published on 30 December 2019, provided guidance on application, permission/approval and audit for institutions wishing to operate the system.

With the package published on 21 May 2020, the GMÖEBYS Guide and the Compliance Test Steps Table were updated, and the "Application Form", "Functional Test Processes" and "Security Test Processes" steps for operating institutions were defined.

What is the Secure Mobile Payment and Electronic Document Management System?

The Secure Mobile Payment and Electronic Document Management System ("GMÖEBYS") is a system established by the Revenue Administration for collecting the prices set for sales of goods and services and for creating and managing, in electronic form, the financial documents to be issued for those amounts.

The aim of the system is to carry out taxable sales of goods and services and the related payments through hardware-independent secure mobile applications without causing any loss of tax, and to record the results through financial e-documents issued according to the nature of the transaction.

Who can benefit from the system?

Financial institutions (banks, e-money institutions, payment system institutions) or payment recorder device manufacturers that wish to do so can apply in writing to the Revenue Administration for "Operating Institution" authorisation to run GMÖEBYS, provided that they also submit the protocol signed with the special integrator they work with. Once the application process is complete, these institutions can offer services to the groups of taxpayers eligible to use the system. The Communiqué lists those eligible as taxpayers whose commercial income is determined under the simplified method, those keeping books on an operating account basis or on a balance sheet basis, those earning self-employment income, those earning agricultural income taxed under the actual method, and tax-exempt tradesmen.

Information systems and compliance testing

During the application process and in the periodic audits of authorised institutions, the institutions' information systems are reviewed in line with the "Test and Verification Steps Document" included in the Secure Mobile Payment and Electronic Document Management System Package.

How can ARSEN SFAI help you?

With our broad sector knowledge and advisory experience in regulatory compliance, ARSEN identifies the legal requirements and supports your organisation at every step of its compliance with the legislation.

Current-state analysis

A current-state analysis is carried out by assessing the institution's compliance with the provisions of the legislation.

Improvement work

A roadmap is presented for the gaps and findings identified in the compliance assessment, and improvement work is carried out.

Audit

An audit assessing compliance with the rules and principles of the Guide is carried out and an audit report is issued.