Author Moore Turkey

Introduction

Circular 2026 – 053

Amendment Made to the Continuous Information Reporting Obligation Regarding E-Commerce and Digital Advertisements

With the General Communiqué on the Tax Procedure Law No. 595, published in the Official Gazette dated September 5, 2026, and numbered 33361, amendments were made to the General Communiqué on the Tax Procedure Law No. 538 regarding the notification obligation of intermediary service providers, social network providers, and hosting providers that mediate the publication of advertisements provided for the purchase, sale, or rental of movable and immovable properties, as well as goods and services.

According to the regulation made

  • Intermediary service providers, social network providers, and hosting providers are addressed in separate paragraphs in the new regulation.
  • In the notifications to be made, the obligation to provide workplace address information regarding the real persons and legal entities served has been removed, and information regarding the determination of tax liability (such as TCKN/YKN/VKN) has been added instead.
  • Among the information to be reported, in addition to the existing information, advertisement information regarding movable, immovable, goods, and services sales/rental transactions carried out on behalf of the service recipients will also be included.
  • For social network providers and content hosting providers, the obligation to “provide the amount and date of each collection or sale transaction regarding the sale/rental transactions of movable property, immovable property, goods, and services carried out on behalf of those served, as well as the bank account information regarding the payment of the collected amounts to those for whom brokerage services are provided” has been terminated. The obligation to provide this information continues for intermediary service providers.

Accordingly, as a result of the amendments made to Paragraph 1 of Article 4 of the Communiqué, the information that must be included in the notifications made by intermediary service providers will be as follows.

Regarding the transactions carried out within monthly periods of the calendar year by intermediary service providers that enable the publication of advertisements for the procurement, sale, or rental of movable and immovable properties, as well as goods and services:

a. The internet address or addresses where the provided service is offered,
b. Full name/title of the served real or legal persons, information regarding the determination of tax liability such as Turkish Identity Number/Foreigner Identity Number/Tax Identification Number,
c. the amount and date of each collection or sale transaction regarding the movable, immovable, goods, and service sales/rental transactions carried out on behalf of those provided with services, and the bank account information regarding the payment of the collected amounts to those provided with intermediary services,
ç. advertisement information regarding the sale/rental transactions of movable and immovable property, goods, and services carried out on behalf of the clients.

Furthermore, with the 2nd Paragraph added to the Article, the information that must be included in the notifications made by social network providers and hosting providers has been determined as follows.

Regarding the transactions carried out within periods of one calendar month by hosting providers and social network providers that enable the publication of advertisements for the procurement, sale, or rental of movable and immovable properties, as well as goods and services:

a. The internet address or addresses where the provided service is offered,
b. information regarding the tax status of the served real or legal persons, such as name, surname / title, Turkish ID number / foreign ID number / tax identification number,
c. Announcement information regarding movable, immovable, goods and services sales/rental transactions carried out on behalf of those served.

Furthermore, the third paragraph of Article 6 titled “Liability and penalty enforcement” of Communiqué Serial No. 538 has been repealed.

You can access the mentioned notification via the following link.

Please Click

Sincerely