Electronic Notification Requirement Is Expanding: Which Taxpayers Does It Cover?
📌 Update note: Revenue Administration General Communiqué No. 596 on the Tax Procedure Law, published in Official Gazette No. 33397 dated 11 October 2026, has widened the scope of mandatory electronic notification. Clients who fall within the requirement but have not yet joined the system must complete their applications by 30 November 2026.
Once you join the system, notifications from the tax office are delivered electronically instead of on paper. Even if you do not see a notification, the document is deemed served on you at the end of the fifth day after the date it reaches the system; in other words, the periods for payment, objection and legal action start running even if you are unaware of it. In this guide we explain who the new rules cover, what you need to do and by when, and in which cases you may fall outside the requirement.
🚀 At a Glance
Scope: Corporate tax payers, those with commercial, agricultural and professional income taxed under the actual (real) method, general and limited partnerships, and those in whose name certain goods are registered on first acquisition are all within the mandatory scope.
Deadline: For existing clients not yet in the system, the last day is 30 November 2026; for those starting a new tax liability, 15 days after the business start date.
Deemed service: A document is deemed served at the end of the fifth day after the date it reaches the system, even if you have not seen it.
Application: You can join the system via the Digital Tax Office or by visiting the tax office; those who joined before 1 July 2026 do not need to apply again.
What Is Electronic Notification?
Electronic notification means the tax office sends you electronically signed documents through the system within the Digital Tax Office instead of on paper.
You can access notifications in two ways: the Digital Tax Office or the e-Government Gateway. Individuals without a Digital Tax Office password can also log in with their e-Government password.
💡 Üstad Reminder: You can ask for alert messages to be sent to your mobile phone and e-mail address. However, a message not reaching you does not affect the validity of the notification, so make a habit of checking the Digital Tax Office regularly.
Which Clients Are Covered by Electronic Notification?
Under the Communiqué, the following groups are required to join and use the electronic notification system:
Corporate tax payers: All taxpayers subject to corporate tax, such as joint-stock and limited companies.
Income tax payers taxed under the actual method: Those taxed under the actual method on commercial, agricultural or professional income; that is, tradespeople, farmers and self-employed professionals taxed under the actual method.
General and limited partnerships.
Those in whose name certain goods are registered on first acquisition: Individuals, legal entities and unincorporated bodies in whose name goods subject to registration (for example, vehicles) on list (II) annexed to the Special Consumption Tax Law are registered on first acquisition.
What Should You Do, and By When?
Situation | Deadline |
Existing clients within the mandatory scope who had not joined the system before the Communiqué was published | By 30 November 2026 |
Those who start a tax liability after the Communiqué was published | Within 15 days after the business start date |
Those in whose name goods on list (II) are registered on first acquisition | Before the registration process is completed |
Those who joined the system before 1 July 2026 | No new application needed; existing user code and password remain valid |
How to Join the Electronic Notification System
1. Via the Digital Tax Office
If you do not have a Digital Tax Office password, use the “Register with e-Government” option on the dijital.gib.gov.tr login page and enter the requested details to obtain a user code and password. Then log in and complete the electronic notification application; activation is finalised by e-mail and/or SMS verification.
2. By applying to the tax office
You apply to your tax office with the “Request Notification for Joining the Electronic Notification System”. Individuals apply in person or through a representative holding a notarised power of attorney with specific authority; legal entities and unincorporated bodies apply through their legal representatives or proxies. The tax office hands over the user code and password in a sealed envelope to those who meet the requirements.
⚠️ If you are applying at the tax office, do not leave it until the last week, as password procedures and preparing documents can take time.
Clients Not Required to Join and Leaving the System
The following are not required to join the electronic notification system:
Individuals with a disability rate of 90% or more (a medical board report must be submitted to the tax office). For legal entities, the sole legal representative or all legal representatives must have this rate.
Individuals under 18 years of age.
For acquisitions of goods on list (II), also bodies such as public administrations, local authorities, diplomatic missions and consulates.
Leaving the system is also possible in certain cases:
Those aged 65 or over are removed from the system if they apply.
Legal entities removed from the trade register, and persons who have died or been declared missing, are removed from the system.
Individuals who joined the system on a mandatory basis can leave by applying after the end of the fifth calendar year following the date their tax liability ended.
Electronic notifications are not sent through the system to companies in liquidation or bankruptcy.
What Happens If You Miss the Deadline?
Penalty: The relevant penalty provisions of the Tax Procedure Law apply to those who do not comply with the obligations introduced by the Communiqué.
Missed notification: Because a document is deemed served at the end of the fifth day after the date it reaches the system, the periods for payment, objection and legal action start running even if you are unaware of it.
Password responsibility: You are obliged to protect your user code and password, not to share them with third parties, and to notify the tax office of any changes to the details you have provided; you are responsible for the consequences of failing to do so.
⚠️ If your phone number or e-mail address has changed, update it in the Digital Tax Office. If alerts go to an old address, you may notice a notification late.
Summary and Conclusion
Check whether you or your company fall within the mandatory scope.
If you are within scope and not yet in the system, apply before 30 November 2026.
If you have started a new tax liability, join the system within 15 days of the business start date.
Check the Digital Tax Office regularly and keep your contact details up to date.
If a representative will apply on your behalf, check the specific authority in the power of attorney.
❓ Frequently Asked Questions
What is the deadline for mandatory electronic notification?
For existing clients within the mandatory scope who have not yet joined the system, the deadline is 30 November 2026. For those starting a new tax liability, the application period is 15 days after the business start date.
If I have already joined the system, do I need to apply again?
No. Those who joined the system under Article 107/A of the Tax Procedure Law before 1 July 2026 continue to use the system with their existing user code and password without a new application.
When is a notification deemed served?
At the end of the fifth day after the date the electronically signed document reaches the system. Not receiving an alert message does not change this.
Are tradespeople taxed under the simple method also within the mandatory scope?
The Communiqué brings those taxed under the actual method on commercial, agricultural and professional income into the mandatory scope. Groups not listed in the text are not required to join, but may do so voluntarily.
Can I leave the system?
In certain cases, yes: for example, those aged 65 or over can leave by applying. Other grounds for leaving are limited to cases such as removal from the trade register, death or declaration of absence, liquidation and bankruptcy.
