Taxpayers Who Logged Part of Their Sales in the System Are Spared the Store Terminal Penalty

Iran's National Tax Administration has amended its directive on handling violations under clauses B and C of Article 22 of the Store Terminals and Taxpayer System Law, Mehr News Agency reported on Friday, 3 Mehr 1405 (September 25, 2026). Under the amended text, a covered taxpayer who did not use a store terminal or fiscal memory at all during the fiscal year or the compliance period faces a fine equal to 10 percent of total sales or 20 million rials, whichever is higher, and loses tax exemptions, the zero rate and incentives under the Direct Taxes Law for that year.

The key change is a new note: a taxpayer who issued electronic invoices in the taxpayer system for part of their sales, or made part of their sales through a bank card reader or electronic payment gateway used as a store terminal, will not be subject to the clause B penalty. The amendment thus separates taxpayers who made no use of these tools at all from those who recorded part of their sales through approved channels.