New Tax Monitoring for Commercial Activities Conducted Through Digital Platforms

With a regulation by the Ministry of Treasury and Finance, a new era of tax monitoring is being implemented, which involves reporting commercial activities conducted through websites, social media, and classified ads platforms to the Revenue Administration.

Scope of the New Regulation

The new system closely concerns individuals and companies conducting economic activities via websites, social media platforms, classified ad services, and digital intermediary services.

With the regulation, the tax administration is paved the way to collect more information from the digital environment, aiming to reduce unregistered economic activities.

Rental and Classified Ad Activities

In the application, which is not limited to traditional e-commerce transactions, areas where the internet or other digital environments are used for economic and commercial purposes have also been included in the scope.

In addition to product and service sales, rental, classified ad, and advertising activities are among the situations that may be subject to tax monitoring.

Ministry Authorities and Notifications

Obligations to report certain information regarding their activities may also be introduced for social network providers, hosting providers, content and access providers.

The Ministry of Treasury and Finance will be able to determine the scope, method, format of the notifications, and which businesses will be subject to this obligation.

Monthly Reporting Obligation

With the monthly reporting obligation envisaged for platforms publishing classified ads, purchases and sales of movable and immovable properties, goods, and services can be reported to the Revenue Administration (GİB).

It is planned to request identity information, tax numbers, internet addresses where the service is provided, and transaction details from the platforms.