Türkiye makes e-tebligat mandatory, with a deadline at the end of the month after publication
Tax Procedure Law General Communiqué No. 596 was published in Türkiye's Official Gazette on October 11, 2026 and took effect the same day. Corporate taxpayers and income taxpayers whose commercial, agricultural or professional earnings are taxed on a real basis now have to use the electronic notification system, known as e-tebligat. Those not yet enrolled have until the end of the month following publication.
A new communiqué replaces the 2015 rules
Communiqué No. 596, issued by the Revenue Administration under the Ministry of Treasury and Finance, ran in Official Gazette issue 33397 on October 11, 2026 and entered into force on publication. Its legal basis is Article 107/A of Tax Procedure Law No. 213, as amended by Article 9 of Law No. 7587 dated June 24, 2026. The communiqué sets out how that amended article is applied in practice.
At the same time, it repeals Communiqué No. 456, which had been published in Official Gazette issue 29458 on August 27, 2015. The rules on electronic notification now sit in one new text covering who must enroll, by when, the day a notice counts as delivered, and who is exempt.
Who is covered and when the window closes
Four groups fall under the requirement: corporate taxpayers; income taxpayers assessed on a real basis for commercial, agricultural or professional earnings; general partnerships; and ordinary limited partnerships. People and entities in whose name goods on list (II) of the Special Consumption Tax Law that are subject to registration (such as vehicles) are registered at first acquisition are covered too, and must enroll before that registration is completed. For existing taxpayers who are not yet in the system, the Gazette text sets the deadline as the end of the month following publication. Because the communiqué appeared in October, Ekonomim gives the last day as November 30, 2026. Anyone who starts a business after publication has 15 days from their start date to enroll. Under the transitional provision, those already enrolled before July 1, 2026 keep using their existing user code and password with no new application.
Timing is the key mechanic. An electronic notice is deemed served at the close of the fifth day after it reaches the system. Taxpayers can ask for an SMS or email alert, but if that alert fails for any reason, the timing and validity of the notice are unaffected. Notices are accessed through the Digital Tax Office or the e-Devlet (e-Government) Gateway. People under 18 and those with a disability rate of 90 percent or more are exempt from the requirement, while enrolled individuals aged 65 or over can apply to their tax office or through the Digital Tax Office to be removed from the system as of the date of their request. For anyone who does not comply, the communiqué points to the relevant penalty provisions of the law; it does not state an amount.
An unread notice still counts on day five
With electronic notification, a document is treated as served at the end of the fifth day after it lands in the system, whether or not anyone opens it. If a letter from the tax administration starts a clock for an objection, a reply or a payment, that clock can begin running even if the taxpayer never checks the inbox. The rule that a missing SMS or email alert changes nothing points the same way: the responsibility lies in checking the system regularly.
The scope is broad, too. A company paying corporate tax and a consultant whose professional income is taxed on a real basis face the same obligation. The communiqué also notes that the tax office may still use the other notification methods set out in the law, so the electronic inbox is not the only channel, but it becomes one that has to be watched. This article is not legal or tax advice; for your own situation, the application steps and deadlines, consult your accountant and the Revenue Administration's official announcements.
A rule aimed squarely at taxpayers in Türkiye
This story is about Türkiye from start to finish. The rule was published under Treasury and Finance legislation in the October 11, 2026 Official Gazette and covers companies in Türkiye as well as real-basis taxpayers, including the self-employed. Access to notices runs through the Digital Tax Office and the e-Devlet Gateway.
What follows is UNALSOFT's commentary. Different readings of the deadline may circulate; we rely on the Gazette's own wording, the end of the month following publication, and note that Ekonomim's November 30, 2026 date is consistent with it. Some points are not in the sources: there is no figure for how many taxpayers will be brought into scope, and the communiqué does not specify the size of the penalty for non-compliance. We make no firm claim on either.
UNALSOFT's take
This is a tax procedure story, and its link to our agency work is indirect, but it has a practical consequence for any business that runs its operations digitally. Alongside the screens opened every day for orders, shipping and returns, a Digital Tax Office check should become part of the routine, it should be clear who follows the notices, and access should not depend on one employee's memory. For businesses where we build an e-commerce panel, we suggest adding official notification channels like this one to the daily checklist. On tax consequences, the final word always belongs to your accountant.
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