| TAX CIRCULAR: 2026-108 | DATE: 06.09.2026 |
NEW PERIOD IN NOTIFICATION OBLIGATION AND COUNCIL OF STATE DECISION
With the VUK General Communique No. 538 published on May 31, 2022, an obligation was introduced for service providers (classified ad sites, e-commerce platforms, social networks) mediating advertisements published on the internet to report detailed information regarding the ads and the advertisers (such as internet address, identity/title information, collection amounts, and bank account information) to the Revenue Administration (GIB) on a monthly basis. Furthermore, it was stipulated that other information to be determined by the Presidency must also be reported and that these providers would be held responsible for the accuracy of the information declared by the advertisers.
However, with the finalized decisions of the Third Chamber of the Council of State (Decision dated 29/4/2024, E.:2023/3109; K.:2024/2440) and the Board of Tax Litigation Chambers (Decision dated 22/4/2026), certain articles of the communique were canceled in terms of hosting providers.
Reasons for Cancellation
In the Council of State decision, it was stated that the obligation to provide other information to be determined by the Presidency did not carry any certainty and was not foreseeable in terms of the nature and content of the requested information.
Additionally, holding hosting providers responsible for the accuracy of the information reported by advertisers was found to be contrary to the principle of individual criminal responsibility stipulated in the Constitution and the Turkish Penal Code.
NEW REGULATIONS INTRODUCED WITH VUK GENERAL COMMUNIQUE NO. 595
Taking the Council of State decision into consideration, significant changes were made to the Communique No. 538 with the VUK General Communique No. 595 published in the Official Gazette No. 33361 dated September 5, 2026.
According to the new regulation, hosting providers and social network providers that enable the publication of advertisements for the provision of buying, selling, or renting movable and immovable properties, goods, and services are obliged to report the following information electronically to the GIB systems regarding these transactions they have carried out within one-month periods of the calendar year:
a) The internet address or addresses where the provided service is supplied.
b) Information regarding the determination of tax liability, such as name-surname/title, TR Identity Number/Foreigner Identity Number/Tax Identity Number belonging to the real or legal persons being served.
c) Advertisement information regarding the movable, immovable, goods, and services sales/rental transactions carried out on behalf of those being served.
With this amendment, the phrase regarding vague other information to be requested by the Presidency was removed, and the scope of the advertisement information to be reported was clarified. Furthermore, the paragraph holding the providers directly responsible for the accuracy of the information was repealed.
