New Tax Regulation for Online Sales and Rental Listings

Serdar HocamAuthor & Editor

The new tax regulation prepared by the Ministry of Treasury and Finance to prevent unregistered sales has been published in the Official Gazette and entered into force.

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Within the scope of the new tax regulation prepared by the Ministry of Treasury and Finance, all advertisements for the sale and rental of houses, cars, and goods via digital platforms will be reported to the tax administration.

New Regulation Published in the Official Gazette

The new tax regulation prepared by the Revenue Administration of the Ministry of Treasury and Finance has entered into force upon being published in the Official Gazette dated September 5, 2026. This new practice aims to prevent unregistered sales and tax losses on the internet.

Platforms Subject to Audit

With the amendment made, not only shopping websites, but all kinds of buying, selling, renting, advertising, and promotional activities carried out via the internet, social media, and digital platforms have been taken under audit scope. The regulation covers all institutions and companies that provide opportunities in the digital environment.

Information Disclosure Obligation of Companies

The Revenue Administration has introduced an obligation for companies to provide information in order to track commercial activities in the internet environment. Companies have been held responsible for collecting, storing, and submitting data such as business volume, type of goods sold or rented, sales amounts, and listing details to the tax administration.

Reporting of Identity and Listing Information

Social media platforms and classified listing websites are required to regularly report the web address where the advertisement is published, the identity information of the advertisers such as name, surname, title, Turkish ID number or tax identification number, and details to the tax administration every month.