| TAX CIRCULAR: 2026-115 | DATE: 13.10.2026 |
NEW REGULATIONS IN THE ELECTRONIC NOTIFICATION SYSTEM
Following the partial cancellation by the Constitutional Court of the regulation that previously imposed the electronic notification obligation, Article 107/A of the Tax Procedure Law (VUK) was rearranged with Law No. 7587 published in the Official Gazette dated July 1, 2026. Based on this legal infrastructure, the details of the application have been clarified with the VUK General Communique No. 596 published in the Official Gazette No. 33397 dated 11/10/2026.
The prominent procedures and principles in the communique are summarized below:
1. Scope of the Electronic Notification Obligation
It is mandatory for the following persons and institutions to be included in and use the electronic notification system:
a) Corporate tax payers.
b) Income tax payers taxed on a real basis due to their commercial, agricultural, and professional earnings.
c) Collective companies and ordinary limited partnerships.
d) Real and legal persons on whose behalf registration is made in the first acquisition (purchase of a new vehicle) of goods subject to registration and registry from the list numbered (II) attached to the Special Consumption Tax (SCT) Law.
2. Periods for Inclusion in the System
– Existing taxpayers who were not included in the system before 11/10/2026 (clauses a, b, c above) must be included in the system by 30/11/2026.
– Those who establish a new tax liability after 11/10/2026 must be included within 15 days following the start date of their business.
– Those who acquire vehicles in the SCT (II) list (motor vehicles) for the first time must be included in the system before the registration or registry process is completed.
– Those who were included in the system before 1/7/2026 will continue to use the system with their existing passwords. A new application is not required.
3. Application Method and Password Provision
Those who want to be included in the system can participate by obtaining a password directly via the “Register with e-Government” option on the Digital Tax Office (dijital.gib.gov.tr) or by applying to the tax office personally or through their representatives with the “Request Notification for Inclusion in the Electronic Notification System” (Form EK:1 or EK:2).
4. Exceptions to the Obligation
– Disabled and handicapped real persons with a disability rate of 90% or more, and legal entities whose sole or all legal representatives/managers have this disability rate.
– Real persons who have not reached the age of 18.
– Public administrations and local administrations, diplomatic missions, and similar international organizations (in vehicle purchases within the scope of SCT list (II)).
These persons can use the system voluntarily, although it is not mandatory.
5. Time of Notification Realization
The electronically signed notification document is deemed to have been notified to the addressee at the end of the fifth day following the date it reaches the electronic notification system.
6. Information Options
Taxpayers can request notification via SMS or e-mail during the application. However, the failure to make these notifications due to technical reasons does not affect the validity and duration of the notification.
7. Sanctions
The relevant penal provisions of the Tax Procedure Law (Special Irregularity Penalty) will be applied to those who do not comply with the obligations introduced by the Communique (such as not being included in the system on time).
