Tax Procedure Law (VUK) General Communiqué No. 596, which sets the new framework for electronic notification, was published in Official Gazette No. 33397 of 11.10.2026.

As you know, Law No. 7587, published in the Official Gazette of 1 July 2026, rewrote Article 107/A of the Tax Procedure Law and reset the basic principles of the electronic notification system. The new Communiqué clarifies the details of how this provision is applied. It covers who must join the system, who is exempt, application deadlines and methods, how notification is made and when users leave the system.

It also states that taxpayers already using electronic notification can continue to use the system without applying again, and repeals VUK General Communiqué No. 456.

1. Who must join the electronic notification system?

Under Article 107/A of the VUK and Article 5 of the Communiqué, joining the electronic notification system is mandatory for:

• Corporate taxpayers,
• Taxpayers subject to income tax on the actual basis for commercial, agricultural or professional income,
• General partnerships and ordinary limited partnerships,
• Individuals, legal entities and unincorporated bodies in whose name goods subject to registration listed in schedule (II) of the ÖTV Law are registered on first acquisition.

Others may also join the system voluntarily if they wish.

2. Who is outside the obligation

Under Article 6 of the Communiqué, even if they fall within the groups above, the following are not required to join the system:

• Individuals with a disability rate of 90% or more,
• Legal entities and unincorporated bodies whose sole legal representative or manager has a disability rate of 90% or more or, where there is more than one representative or manager, all of whom have a disability rate of 90% or more,
• Individuals under 18 years of age.

As regards the obligation arising from the first acquisition of goods subject to registration in ÖTV schedule (II), the public administrations, local administrations, diplomatic missions, certain international organisations and their relevant members listed in the second paragraph of Article 6 of the Communiqué are also excluded.

Those exempt because of their disability rate must submit a health board report showing this to the tax office they are registered with.

3. Application deadlines and methods

Article 7 of the Communiqué sets the deadlines for joining the system as follows:

• Existing taxpayers: Taxpayers subject to the obligation that had not joined the system before the Communiqué was published (art. 7/1-a) must apply by 30 November 2026 at the latest.
• New taxpayers: Corporate taxpayers, the relevant income taxpayers, and general and ordinary limited partnerships that register as taxpayers after the Communiqué was published must apply within 15 days after the business start date.
• ÖTV schedule (II): Those in whose name goods subject to registration will be registered on first acquisition must apply before the registration for the first acquisition is completed.

Applications can be made electronically through the Digital Tax Office (dijital.gib.gov.tr) or at the tax office using the Request Form for Joining the Electronic Notification System (Annex 1, Annex 2). For electronic applications, activation is completed by e-mail and/or SMS verification.

Those without a Digital Tax Office user code and password can obtain them using the "Register with e-Devlet" option on the login screen. Applications to the tax office can be made by the persons concerned, their legal representatives or attorneys holding a notarised power of attorney with specific authority for electronic notification procedures.

4. Notification and date of notification

• Electronically signed documents that must be notified under the VUK are sent to addressees through the electronic notification system within the Digital Tax Office.
• The system can be accessed through the Digital Tax Office or the e-Devlet Gateway.
• An electronically signed document is deemed notified to the addressee at the end of the fifth day after it reaches the system.
• Addressees can ask to be informed by SMS and/or e-mail when a notification is sent to them; however, if this message cannot be sent for any reason, the validity and timing of the notification are not affected.
• Event logs of the system are signed with a time stamp and kept by the Revenue Administration for 30 years.

5. Leaving the system

Article 11 of the Communiqué regulates the cases in which users leave the system:

• Legal entities: Those registered with the trade registry are removed from the system as of the date their trade registry record is deleted; others as of the date the record in their registry is deleted.
• Death or absence: Individuals are removed from the system as of the date of death or of the absence decision once the administration has established it.
• End of tax liability: Individuals who joined the system compulsorily may apply to leave it from the end of the fifth calendar year following the date their tax liability ends, provided that no other obligation applies.
• Voluntary users: Removed as of the date of their request, upon application, if no other obligation applies.
• Persons aged 65 or over: Removed as of the date of their request if they apply.

Applications to leave can be made to the tax office or through the Digital Tax Office.

Those unable to use the system because of legal incapacity, imprisonment or military service, for example, are temporarily removed from the system upon notification by the person concerned or when the tax office becomes aware of the situation. Those whose obligation continues after this situation ends must apply again within one month.

Electronic notifications are not made to companies in liquidation or bankruptcy. However, liquidators or the bankruptcy administration may apply to join the system voluntarily.

6. Other points

• Users of the system must submit their application forms on time, completely and accurately, notify the tax office of changes to the information they have provided, and keep their user code and password secure.
• If the obligations introduced by the Communiqué are not met, the relevant penalty provisions of the VUK apply.
• Documents that must be notified may also be notified using the other notification methods in the Law, outside the electronic notification system.

7. Existing users and the repealed Communiqué

Under provisional article 1 of the Communiqué, users who joined the system before 1 July 2026 under VUK provisional article 38 will continue to use the system with their existing user code and password without applying again.

VUK General Communiqué No. 456, published in Official Gazette No. 29458 of 27.08.2015 and containing the previous rules on electronic notification, has been repealed.

8. Entry into force

VUK General Communiqué No. 596 entered into force on its publication date, 11.10.2026.

This circular is for general information only. Please contact us about your specific situation. The Turkish original is available here.

Altis Danışmanlık

← Back to all circulars