If a slip says "no fiscal value" (mali degeri yoktur), that document does not evidence a sale for tax purposes; it only gives information. In restaurants, the adisyon (the tab or bill sent to the table) belongs to this group: it shows what was consumed and how much the bill is, but it is not the official document of the payment. What documents the payment is the cash register (OKC) receipt, an invoice or an e-Arsiv invoice.
In this article we explain what "no fiscal value" means, the difference between a fiscal receipt and a non-fiscal document, what an adisyon and an information slip are, which document the customer should be given, and the most common mistake restaurants make.
What does "no fiscal value" mean?
The phrase "no fiscal value" says that the document is not a valid sales document under tax legislation. Such documents are not written to the fiscal memory, are not reported to the tax office and do not count as an expense document or proof of payment for the customer. The purpose of the document is to inform: to show the bill, to pass on an order, to present a breakdown of a transaction.
The opposite is documents with fiscal value. The documents issued when a payment is taken and that serve as the basis for tax records are:
- Cash register (OKC) receipt: the document that replaces an invoice in retail sales and is written to the fiscal memory
- Invoice, e-Invoice and e-Arsiv invoice: the document issued to a business customer or to a customer who asks for an invoice
The rule is simple: if a payment was taken, you should hold a document with fiscal value. A non-fiscal document does not take the place of the payment.
Difference between a fiscal receipt and a non-fiscal document
| Feature | Fiscal receipt (OKC receipt) | Non-fiscal document |
|---|---|---|
| Issued by | Cash register (OKC) | POS/adisyon software, printer, information systems |
| Written to fiscal memory? | Yes | No |
| Tax document? | Yes, replaces an invoice | No |
| What is written on it? | Device details, VAT, receipt number | Often a "no fiscal value" note |
| Meaning for the customer | Proof of payment | Bill summary or information |
| Example | Cash register receipt issued at the till | The adisyon on the table, an information slip, an interim bill |
What does adisyon mean?
An adisyon is the order and bill document that shows the type, quantity and amount of the food and drink consumed at a table or in an order. The word comes from the French "addition" (a sum, a bill) and in restaurant language means "the table's bill". An adisyon is opened, items are added as orders come in, it is presented to the customer when the bill is requested and closed once payment is taken.
An adisyon works in two directions. Inside the business it tracks orders, passes them on to the kitchen and makes sure the bill is correct. For the customer it answers "how much will I pay". We explain what an adisyon is and what an adisyon program covers in our guide what is an adisyon.
Businesses that serve at tables, such as restaurants, cafeterias and pastry shops, are also expected to use an adisyon. But the legal character of the adisyon is limited in one respect: it does not replace the fiscal document given when payment is taken.
Is an adisyon slip a fiscal receipt?
No. The adisyon slip, that is the bill printout from a thermal printer, is not a fiscal receipt. It may carry the business name, table number, items and total, but because it is not written to the cash register's fiscal memory it does not count as a tax document. For this reason many businesses add a "no fiscal value" note to the adisyon printout.
The guidance of the Revenue Administration (GIB) on new-generation OKCs makes the same distinction: sales and collections made in external systems such as order terminals and restaurant sales software should be turned into a fiscal receipt on the cash register, and an OKC receipt should be given to the customer. You can find the details and legal basis in our guide are cash register receipts mandatory in restaurants.
What is an information slip?
An information slip is a printout issued only to give information, not as a payment document. It usually carries a note saying it has no fiscal value. Examples you may meet in restaurants and retail:
- An interim bill or adisyon printout brought to the table when the bill is requested
- An order slip showing that an order went to the kitchen or the bar
- A bill summary given to show the amount before payment
- Interim reports and management printouts taken from devices
Cash register devices can also produce printouts with no fiscal value for some operations. To learn which printout is fiscal and which is informational, check your device's manual or its authorised service; for any tax-procedure detail you are unsure about, ask your accountant (mali musavir).
The general answer to "when is an information slip issued" is: when you need to show the bill before payment, pass on an order or summarise a transaction. The moment payment is taken, a document with fiscal value should take over.
Which document should the customer be given?
The document to give the customer depends on the type of sale and the customer's request. The general framework:
- Retail sale, no invoice requested: A cash register (OKC) receipt. In sales where an invoice is not required, the receipt is the documenting instrument.
- Customer asks for an invoice or the buyer is a business: An invoice. Depending on your business's taxpayer status, an e-Invoice or an e-Arsiv invoice is issued.
- Adisyon: Used to show the bill; not given as the payment document.
Remember also that issuing a receipt does not depend on the customer's request: the obligation lies with the business making the sale. Which document is needed in which case, the invoice threshold and penalties are matters that can change every year; check the current provisions in GIB announcements and ask your accountant.
The relationship between the adisyon from a thermal printer and the OKC receipt
In many restaurants two separate systems work together: the adisyon software that manages orders and bills, and the cash register that records the payment fiscally. The adisyon coming from the thermal printer is the output of the order and bill side. The cash register receipt is the fiscal document of the payment side. They show the same amount but are not the same thing.
An adisyon program such as Genu prints kitchen slips, bar slips and adisyon slips on a thermal printer, and records collections by payment type, split payments and end-of-day totals on the management side. These slips are not fiscal documents. Genu does not replace a cash register; issuing the fiscal document of a payment, with an OKC receipt or an invoice, remains the business's responsibility. To see what happens on the till side, look at the POS module page.
Comparing the totals of the two systems at day end is also important; we explained step by step how to do it in Z report vs end-of-day report.
A common restaurant mistake: giving the adisyon instead of a receipt
The most common mistake is handing the adisyon to the customer who pays the bill as if it were "the receipt", and never issuing the cash register receipt, or issuing it without giving it to the customer. This exposes the business to risk under the regulation and leaves the customer without a document. Other frequent mistakes:
- The adisyon amount differing from the amount of the receipt issued on the cash register
- Giving only the bank POS slip for card payments; the slip is the document of the card transaction, not the fiscal document of the sale
- Not issuing a receipt at all because the customer did not ask for one
- Giving an adisyon or receipt to a customer who asks for an invoice
- Never comparing the adisyon total with the Z report total at day end
The fix is a simple flow: let the adisyon show the bill, issue the cash register receipt (or an invoice) when payment is taken, and give that document to the customer. You can leave the adisyon on the table as extra information.
How does a table's bill progress from start to finish?
Thinking of the flow through a single table makes the difference clear:
- The guests sit down, the waiter opens the adisyon and adds the orders. Kitchen and bar slips are printed; these are internal communication documents with no fiscal value.
- The guest asks for the bill. The waiter or cashier brings the adisyon printout to the table. This is the breakdown of the bill; it has no fiscal value.
- The guest pays: cash, card or split. The payment is taken at the till.
- A receipt is issued from the cash register for the amount collected (or an invoice, if the customer asks) and given to the customer. The fiscal document is created at this step.
- At day end, the total of the adisyon records is compared with the cash register's end-of-day total.
As you can see, the adisyon sits at the start and in the middle of the flow, and the fiscal document at the end. Substituting one for the other means skipping the most important link in the chain.
Points to watch with non-fiscal documents
- A clear note: To keep the customer from mistaking the document for proof of payment, it helps to put a note on adisyon and bill printouts saying they are non-fiscal.
- Consistent amounts: The amount on the adisyon and the amount on the cash register receipt should be the same; if there is a difference, its cause should be explainable (a comp, a discount, a cancellation).
- Keeping them: Even though non-fiscal documents are not tax documents, they can be kept in an orderly way for internal control. Ask your accountant how long each kind of document must be kept.
- Staff training: When cashiers and waiters know the difference between an adisyon and a receipt, the customer is not given the wrong document.
A short checklist
- Does your adisyon carry a note stating that it is non-fiscal?
- Is a cash register receipt or invoice issued for every collection?
- Is the receipt issued and handed over even if the customer does not ask for it?
- For card payments, is a document with fiscal value given in addition to the POS slip?
- At day end, is the adisyon total compared with the cash register total?
Frequently asked questions
What does "no fiscal value" mean?
It shows that the document is not a valid sales document for tax purposes and is issued for information only. It is not written to the fiscal memory and does not count as a payment document.
What does a non-fiscal receipt mean?
It is a receipt that is not recorded in the cash register's fiscal memory and has no tax-document character. The adisyon, an interim bill and an information slip belong to this group.
Is an adisyon slip a fiscal receipt?
No. The adisyon is an order and bill document. The fiscal document of the payment is the cash register receipt or an invoice.
What is an information slip?
It is a printout issued only to give information, not as a payment document. It usually carries a note saying it has no fiscal value.
What does adisyon mean?
It is the order and bill document showing the type, quantity and amount of the products consumed at a table or in an order. The word comes from the French "addition".
Is giving the customer the adisyon enough?
No. When payment is taken, a cash register receipt or an invoice should be issued and given to the customer. For detailed situations, ask your accountant.