Doctor POS devices are POS terminals designed for use by physicians, dentists, and veterinarians who are income taxpayers, meeting the requirements set out in the general communique of the Tax Procedure Law (VUK).

The use of special POS devices with specified technical features by medical doctors, dentists, and veterinarians in their private practices has been made mandatory under Section 2 of General Communique No. 379 of the Tax Procedure Law, and under the same regulation, the receipts obtained from these devices are accepted as a substitute for the self-employment receipt required under the Tax Procedure Law. Accordingly, if the examination or treatment fee is paid by debit/credit card, the receipt obtained from the device can be used as supporting documentation, and a separate self-employment receipt will not need to be issued.

Is there a mandatory statement that must be printed on the Doctor POS receipt (slip)?

The statement “This document has the status of a document that replaces the self-employment receipt under the Tax Procedure Law (V.U.K.).” must appear on the POS receipt (slip).

For example, when an examination transaction of 100 TL is performed, the following information appears on the POS receipt (slip):

Examination Fee: 100 TL.                           

Income Withholding Tax: 18.52 TL.                         

Total Collection: 81.48 TL

On the other hand, according to a letter dated 29.08.2008 from the Ministry of Finance's Revenue Administration, for referrals to banks and institutions requiring detailed explanation, a self-employment receipt may also be issued in addition to the document produced by the POS device for payments made by credit card. In this case, the date and number of the POS document must be written on the self-employment receipt to be issued. The total collection amount shown on the POS document must be the same. A copy of the POS document issued in this way must be attached beneath the issued self-employment receipt and given to the patient. When a self-employment receipt is issued together with the POS document, only one of these two documents will be taken into account as income.

Will income withholding tax be calculated in cases where the service is provided directly to an ‘Individual‘?

No. Since physicians generally provide services directly to individuals, there is usually no need to calculate income withholding tax. However, when services are provided through the intermediation of institutions, withholding tax may be calculated if requested.