What changed: The Revenue Administration of Turkey's Ministry of Treasury and Finance redefined the procedures for the electronic notification system under Article 107/A of the Tax Procedure Law, covering mandatory and voluntary enrollment, application deadlines, and transactions through the Digital Tax Office.
Who is affected
Corporate taxpayers; income taxpayers assessed on the actual basis for commercial, agricultural or professional income; general and ordinary limited partnerships; and persons or entities registering the first acquisition of goods on List (II) subject to registration requirements. Exempt: persons with 90% or higher disability, individuals who have not yet turned eighteen, and certain public bodies or diplomatic missions.
What it means for your business
For businesses that have not yet enrolled in the Digital Tax Office's electronic notification system, this means mandatory registration is required by the end of the month following the communiqué's publication.
What to do
Businesses subject to the mandatory electronic notification requirement that have not yet enrolled should apply via the Digital Tax Office (dijital.gib.gov.tr) or their tax office, using the Request Notification for Enrollment form, by the end of the month following publication. Consult your accountant or legal adviser before acting on this.
When it takes effect
The enforcement/effective-date article of the communiqué is not included in the source excerpt; mandatory taxpayers must apply by the end of the month following publication.
Source: https://www.resmigazete.gov.tr/eskiler/2026/10/20261011-4.htm
