Regarding the Use of the National Vehicle Identification System

The National Vehicle Identification System (UTTS), which was introduced in order to ensure equality of competition in the fuel market and to effectively tackle the informal economy, will ensure that the vehicle registration plate information is automatically sent to the new generation fuel pump payment recorder devices without the need for manual entry in the sales made at fuel stations during the use of vehicles acquired through leasing or included in the business and used in business.

According to the announcement dated 19.11.2024 published by the Revenue Administration;

• The use of UTTS for the vehicles used by taxpayers at work will become mandatory as of January 1, 2025.
• As of July 1, 2025, goods listed in Annex (II) of the Special Consumption Tax Law that are subject to registration and licensing must be included in the system within one month following the registration and licensing process.
• Vehicles that are not used by taxpayers at work but use the vehicle recognition system must be included in the system until June 30, 2025.

Within the scope of the system;

• A vehicle identification unit containing information about the vehicle must be installed at the fuel tank inlets of vehicles subject to the obligation.
• Fuel dispenser nozzles must be equipped with a vehicle identification reader device.
• When the vehicle identification reader device reads the vehicle identification unit, the vehicle’s license plate will be automatically transmitted.

Since the documents that are not issued within the scope of UTTS for the vehicles that are obliged to be equipped with a vehicle recognition unit will be considered as not issued at all in terms of tax laws, the receipts that are not issued through UTTS cannot be used to document fuel expenses.