Turkey Expands Mandatory E-Notification for Taxpayers

The Revenue Administration published a new general communiqué in the Official Gazette on October 11, 2026, expanding the scope of mandatory electronic notification. Corporate taxpayers, income earners taxed on actual basis, collective and commandite partnerships, and buyers of special consumption tax goods must now register.

Taxpayers not already in the system must enroll by November 30, 2026. New taxpayers starting activity after the publication date have 15 days from their commencement date to register.

Buyers of vehicles and other goods requiring registration must join the system before completing the registration process. Applications are made through the Digital Tax Office or local tax offices.

The regulation exempts individuals with a disability rate of 90 percent or higher and those under 18 years old. For legal entities, all legal representatives must meet the disability threshold for exemption.

The previous communiqué from August 27, 2015, has been repealed. The move aims to phase out paper-based notifications entirely.