e-Adisyon in Türkiye: what it is and what hotel restaurants should ask

An e-Adisyon is the electronic form of the paper order slip a table-service business writes when a guest orders. Under current Turkish tax regulations it applies only to taxpayers the Revenue Administration designates, and it never replaces the receipt or invoice issued when the service ends. Confirm the scope, dates and penalties that apply to your own business with your accountant or legal adviser.

A food and beverage manager reads a supplier page saying e-Adisyon is required for restaurants, then looks at the breakfast room, the lobby bar and the beach outlet and cannot tell which of them that sentence means. This article explains what an e-Adisyon actually is, straight from the communiqué text, how it sits next to ÖKC receipts and invoices, and how to turn the scope question into a written list you can take to your accountant. It does not guess whether your outlets are covered, because the rule itself does not say.

What is an e-Adisyon, in plain words?#

An e-Adisyon is the electronic form of the paper order slip a table-service business writes when a guest orders, and it carries the same legal qualities as the paper version.

The rule comes from Communiqué No. 526, published in the Resmî Gazete on 9 February 2021 and in force on publication, which added Section IV.12 to Tax Procedure Law General Communiqué No. 509 (T.C. Resmî Gazete, Tebliğ No. 526, 9 February 2021 (opens in a new tab)). That section describes the e-Adisyon, and its first point matters most: this is not a new type of document. It is the same order slip, in electronic form.

The paper slip it replaces is itself required by communiqués 185, 200, 298 and 299 from table-service businesses taxed under the real method, such as restaurants, cafeterias, patisseries, gazinos, bars and pavyons. The electronic form changes the medium, not the underlying duty. If your outlet was never required to write a paper order slip, the electronic form does not create that duty by itself.

The e-Adisyon is issued electronically when the customer's order is taken, and no paper copy has to sit on the table. It is not a payment document: nothing in the communiqué turns it into a receipt or an invoice. The order of events matters. The e-Adisyon exists before the service is delivered, so its number exists before any money moves. The practical consequence for an outlet: the record starts at the table, not at the till.

Order record or payment document: e-Adisyon, ÖKC receipt and invoice#

They do different jobs. The e-Adisyon records what the guest ordered, and the ÖKC receipt or the invoice records the sale and the tax.

Law No. 3100 (Resmî Gazete, 15 December 1984) requires first- and second-class merchants who sell goods to, or serve, people other than resellers to use payment recording devices (ödeme kaydedici cihaz, ÖKC), such as electronic cash registers (Mevzuat Bilgi Sistemi, Law No. 3100, consolidated text (opens in a new tab)). The receipts those devices issue document sales for which no invoice is required and take the place of an invoice. Each device must give a receipt for every sale and a daily closing receipt, and must record totals in a fiscal memory.

Under Section IV.12, when the service is completed the business must issue an e-Fatura, an e-Arşiv Fatura or a retail receipt from a new-generation ÖKC at the same time, and that document must carry the e-Adisyon's unique number (ETTN). So the e-Adisyon never stands alone. It is always paired with a fiscal document, and the pairing is what the rule enforces.

Which of the three fiscal documents applies depends on the taxpayer's scope and on the device in the outlet. That is an accountant's call, not a software setting. For the difference between the two e-invoice forms, see e-Fatura vs e-Arşiv: invoicing guests and agencies in Türkiye, and for the devices themselves, ÖKC in hotel outlets: fiscal devices, room charges and invoices.

Whichever fiscal document applies, it must carry the e-Adisyon's ETTN.

One hotel-specific point: a charge to a room account moves where the money is collected, not where the sale happens. The sale is recorded at the outlet and the money is collected at the front desk. Where the fiscal document is issued for a room charge depends on the hotel's invoicing practice, so that question belongs to your accountant.

Is e-Adisyon mandatory for every restaurant? What GİB actually says#

No. The communiqué makes e-Adisyon mandatory only for taxpayers the Revenue Administration (GİB) designates, and it must give them at least three months to prepare.

GİB may require businesses that issue adisyons to switch, based on their annual or monthly sales revenue. The communiqué sets the mechanism, not a published list of who is in. It must tell a business by written notice or by an announcement on ebelge.gib.gov.tr, and it must allow at least three months to prepare.

Designated taxpayers must join within the stated period. Those that do not join, or that keep issuing paper adisyons, face the penalties in the Tax Procedure Law; the amount and the application to a particular case belong to an accountant or a legal adviser.

Voluntary joining exists but has prerequisites: the business must already use e-Fatura and e-Arşiv Fatura, and must apply through a private integrator or through direct integration.

Read the primary text before acting: the communiqué on mevzuat.gov.tr or resmigazete.gov.tr, and the announcements on ebelge.gib.gov.tr. Vendor pages and news reports are leads, not the rule. A designation can be written narrowly or broadly, and what decides your case is the wording applied to your legal entity, not the general sentence on a supplier's website.

Does it reach a hotel's own restaurant, bar or beach outlet?#

The communiqué does not answer that for hotels, and this article will not guess. It names table-service businesses, and whether a hotel's own outlets sit inside a GİB designation depends on the designation and on the taxpayer.

The paper order slip duty already covers table-service businesses taxed under the real method. The open question is the electronic form and who is designated, not whether an order slip is required at all. An à la carte hotel restaurant is a table-service business on its face. A buffet breakfast room, a pool bar serving drinks, a banquet hall and room service each raise a different question.

All-inclusive and half-board guests pay nothing at the table, but the order is still taken. Whether an e-Adisyon is required for a meal already covered by the room rate is a question for the accountant. For the revenue-side picture of board-inclusive stays, see ADR in all-inclusive hotels: separating room and board revenue.

A charge to the room changes where the money is collected, not where the order is taken or where the service is completed. A property run by several legal entities, for example a property company, a food and beverage company and a spa company, may get a different answer for each entity.

The outlet list is the first deliverable. Write down every point where a guest orders something and a charge can be created, then take that list to the accountant.

For each, note whether a guest orders at a table, whether a charge is created, and which legal entity owns the outlet.

What would change at the outlet and in night audit#

The order becomes a numbered system record that the fiscal document must carry, so the outlet's sequence and the night audit's reconciliation both change.

The ETTN has to reach the fiscal document. If the order system and the ÖKC or e-document flow cannot exchange that number, the outlet cannot comply, whatever the software brochure says. Open orders at closing become visible: an e-Adisyon with no matching fiscal document is a gap the night audit must be able to list.

The daily closing receipt from the ÖKC still exists. The e-Adisyon adds a second sequence to reconcile against it. Room charges split the trail into three points: the order at the outlet, the charge on the guest bill, and the fiscal document issued when the guest bill is closed. All three must be reconcilable at night audit. Which document applies and where it is issued is a question for your accountant.

Staff behaviour changes too. If a waiter still writes on a pad, the chain breaks at the first step. Write the outlet procedure down before the switch, not after the first busy night. If your property closes for the season, fold this into your reopening work, as covered in the pre-season compliance checklist for seasonal hotels in Türkiye.

Questions to put to your accountant and your outlet software provider#

Put the questions in writing and keep the answers. The scope question is settled by your designation and your taxpayer status, not by a general article.

Separate the questions that only the accountant can answer from those the software provider must answer, and send each set to the right desk. Ask for the source, not the conclusion: the written notice or the ebelge.gib.gov.tr announcement, quoted with its date. Ask the provider for a demonstration of the ETTN handover, not a statement that the product is compliant. Confirm the position in writing once a year, because a designation can arrive later.

What to do next#

Start with the outlet list, then take it to your accountant with the communiqué open: the answer depends on your designation and your taxpayer status, and everything else, the ETTN handover, the night audit report and the written procedure, follows from that answer.