Turkey expands mandatory electronic tax notification system

The Turkish Ministry of Treasury and Finance has introduced a new regulation regarding the electronic notification (e-Tebligat) system, as published in the Official Gazette on October 11, 2026. This regulation expands the mandatory scope of the digital system, aiming to transition tax notifications from paper to digital formats.

Mandatory participants include corporate tax payers, individuals taxed under the real method for commercial, agricultural, or professional earnings, and collective or limited partnership companies. Additionally, individuals and entities registered for the first time for goods subject to Special Consumption Tax (SCT) are now required to join the system.

Taxpayers who are required to participate but have not yet registered must complete their applications by November 30, 2026. New taxpayers must register within 15 days of starting their business. Exemptions are provided for individuals with a disability rate of 90 percent or higher and those under the age of 18. Notifications are considered officially served on the fifth day following their arrival in the electronic system. Applications can be made through tax offices or the Digital Tax Office.