Home / Practical Guide / Special Irregularity Penalties (2026)
PenaltiesSpecial Irregularity Penalties (2026)
2026 amounts under Articles 353 and 355 of the Tax Procedure Law, chiefly for failure to comply with invoicing and documentation rules.
Invoices, expense vouchers, producer receipts, self-employment receipts (TPL 353/1)
| Finding | Penalty (TRY) |
|---|---|
| 1st finding | 17,000 |
| 2nd finding | 35,000 |
| 3rd finding | 53,000 |
| 4th finding | 70,000 |
| 5th finding | 87,000 |
| 6th and subsequent findings | 170,000 |
The total penalty for each type of document within a calendar year may not exceed TRY 17,000,000. The same tiered amounts apply to retail sales receipts, cash register receipts and delivery notes (TPL 353/2).
Other main special irregularity penalties
| Offence | Penalty (TRY) |
|---|---|
| Failure to comply with accounting standards and the chart of accounts (353/6) | 110,000 |
| Failure to meet reporting obligations, institutions using tax IDs (353/9) | 15,000 |
| Vehicle owner failing to stop (353/10) | 26,000 |
| Transactions without using a tax number (353/7) | 3,500 |
| Refusal to provide information, first-class merchants and professionals (additional 355) | 35,000 |
| Refusal to provide information, second-class merchants and simplified method (additional 355) | 17,000 |
| Documenting collections and payments through banks etc., annual cap | 35,000,000 |
Source: 2026 amounts set by Tax Procedure Law General Communiqué No. 588. Reduction, settlement and repeat-offence provisions should be assessed separately when penalties are applied.
Last updated: October 22, 2026. This page is for information only; please check the current legislation before acting.