Corporate taxpayers, income taxpayers taxed on the actual basis for commercial, agricultural or professional income, and general and ordinary limited partnerships that have not yet joined the electronic notification system must apply by 30 November 2026. The deadline was set by Tax Procedure Law (VUK) General Communiqué No. 596, published in Official Gazette No. 33397 of 11.10.2026.

We covered the details of the Communiqué in our circular 2026/26. This circular summarises why the rules were rewritten and what taxpayers need to do now.

1. Why were the rules rewritten?

With its decision of 15.01.2026, E.2025/94, K.2026/11, the Constitutional Court annulled the delegation of authority in the third paragraph of Article 107/A of the VUK. The Ministry of Treasury and Finance derived from this paragraph its power to require the use of an electronic address and to set the procedures for electronic notification. The decision was published in Official Gazette No. 33213 of 03.04.2026.

Article 107/A was then rewritten by Law No. 7587, published in Official Gazette No. 33297 of 01.07.2026. Those subject to the obligation are now listed directly in the law, and they can be notified electronically without being bound by the notification procedures in Article 93 of the VUK. Communiqué No. 596 was issued on the basis of this new article.

2. Who must join the system

• Corporate taxpayers,
• Income taxpayers taxed on the actual basis for commercial, agricultural and 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 Special Consumption Tax (ÖTV) Law are registered on first acquisition.

There is no obligation for persons with a disability rate of 90% or more.

3. Application deadlines

• Corporate taxpayers, income taxpayers on the actual basis, and general and ordinary limited partnerships that are subject to the obligation and had not joined the system before 11.10.2026: by 30.11.2026.
• Those who register as taxpayers after 11.10.2026: within 15 days after the business start date.
• First acquirers of goods subject to registration in ÖTV schedule (II): before the registration is completed.

Those without a Digital Tax Office password can obtain a user code and password using the "Register with e-Devlet" option on the dijital.gib.gov.tr login screen. Legal entities and unincorporated bodies do this through their legal representatives or managers.

4. Date of notification

An electronically signed document is deemed to have been notified to the addressee at the end of the fifth day after it reaches the system. Whether or not the inbox is opened does not change this; deadlines for objections and lawsuits start running from that date. The electronic notification inbox should therefore be checked regularly.

5. Existing users and penalties

Those who joined the system before 01.07.2026 continue with their existing user code and password without a new application (VUK provisional article 38). VUK General Communiqué No. 456, which contained the previous rules, has been repealed. The relevant penalty provisions of the VUK will apply to those who do not comply with the obligations introduced by the Communiqué.

6. What our clients should do

If you are not sure whether your electronic notification registration is active, you can check through the Digital Tax Office or ask us. If you are not registered, we recommend applying without waiting for 30 November. Contact us if you need help with the application.

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

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