As of 01.01.2025, we would like to inform you about the National Vehicle Recognition System (UTTS), which is designed by the Ministry of Finance in order to effectively combat the informal economy.
- It is a system that will enable all commercial vehicle owners, who show fuel expenditures as expenses in their accounting records, to purchase fuel from compatible pumps at stations with the device that they will obtain from the Vehicle Assembly Companies authorized by the Mint and published on the utts.gov.tr website.
- Every taxpayer who declares fuel purchases as an expense is obliged to have this device installed on every vehicle that is leased or included in its business and used for commercial purposes.
The Mint has collected all relevant information on the subject on the UTTS page by creating a website. You can follow all developments, details and frequently asked questions on this page and you can review the general scope of the UTTS application and other detailed information about the process from the communiqués at https://www.resmigazete.gov.tr/05.10.2023, https://www.resmigazete.gov.tr/21.09.2024. As a result of the following issues in these communiqués, it is mandatory to install a TTB device on rental vehicles, and the fuel purchases of vehicles that are not equipped with TTB will be deemed invalid in terms of tax laws:
- Vehicles acquired through leasing or included in the business and used in the business are obliged to be fitted with TTB until 04/30/2025, and the procedures and principles regarding the obligation are stated below.
- As of 07/01/2025, it is obligatory to install TTB within one month following the registration and registration process for the goods in the list (II) attached to the Special Consumption Tax Law dated 06/06/2002 and numbered 4760, which are subject to registration and registration among the goods in the list (II)
attached to the Special Consumption Tax Law dated 06/06/2002 and numbered 4760, which are acquired for the first time as of 07/01/2025, and for the vehicles that are not included in the first paragraph and use the vehicle recognition system until 06/30/2025, and the procedures and principles in the first paragraph are applied for this obligation.
- For the vehicles that are obliged to be fitted with TTB with this Communiqué, the documents that are not issued within the scope of UTTS will be deemed not to have been issued in terms of tax laws in accordance with Article 227 of the Law No. 213.
The registration procedures of the companies using rental vehicles to the UTTS system must be carried out by the renter company. You can complete all your transactions through the system with the vehicle license without the need for any document (contract, contract, power of attorney, consent, etc.) from the company you rent a vehicle from.
UTTS Registration Process for Companies
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- Creating an account on behalf of your company on the https://www.utts.gov.tr website to register the rental vehicles used in your company to the UTTS system,
- Ordering the Vehicle Identification Unit (TTB) devices to be installed on the vehicles by registering the vehicles you rent on the license plate-based system,
- Payment of device costs by writing order numbers, (payment is made by bank transfer / EFT, not through UTTS system)
- The payment made is checked by the system,
- When the payment is confirmed, the assembly code determined by the system is sent via SMS to the person going to the assembly,
- It is necessary to contact the services authorized by the Mint and make an appointment for the installation of the devices on the vehicles.
The list of authorized services on the subject is available on the website https://www.utts.gov.tr.
In order to avoid any penal sanctions or financial losses, it is important that our lessees follow the statements, laws and communiqués to be made from official sources regarding both the vehicles they rent and their own vehicles, register their vehicles to the UTTS system within the specified periods and have TTB devices installed on the vehicles.
Since the prices of Vehicle Identification Unit (TTB) Hardware will be updated at the end of the year based on the PPI increase rate, those who register to the system via utts.gov.tr until December 31, 2024 will be able to benefit from the prices valid for 2024
Until December 31, 2024, in case of registration in the UTTS system: Those who order a Vehicle Identification Unit (TTB) will pay at 2024 prices. They will have the right to complete the installation process until April 30, 2025 and will be able to continue to use fuel expenses not made through UTTS until this date as a tax deduction.
In case of registration to UTTS system between January 1-31, 2025: 2025 prices will be valid. Installation procedures can be completed until April 30, 2025 and fuel expenses not made through UTTS until this date can continue to be used for tax deduction. Sanctions in case of registration to the UTTS system after the deadline of January 31, 2025: fuel expenditures cannot be shown as expenses, and those who do not complete the hardware installations will face criminal sanctions.
On the other hand, if there is a vehicle identification system that you are currently using on your vehicles; these devices will not work simultaneously with the TTB device to be installed on the vehicles within the scope of UTTS, therefore, when TTB is installed, the vehicle identification device you are currently using must be removed from the vehicle. After having TTB installed in your vehicle within the scope of UTTS, your fuel purchases until 04.30.2025, when the application will start, must be made using the card, key, mobile application, etc. that you will obtain from your fuel company.