Scope Expanded for Commercial Activities on the Internet
Reporting obligations have been introduced for buying, selling, renting, listing, and advertising activities carried out in digital environments.
In Turkey, the scope of tax regulations regarding e-commerce and commercial activities conducted over the internet has been expanded, making it mandatory to report sales and rental information on digital channels to the Revenue Administration.
Expansion of Scope in Tax Regulation
The scope of tax regulations regarding e-commerce and commercial activities conducted over the internet in Turkey has been expanded.
The amendments made to the General Communique on the Tax Procedure Law aimed to ensure tax security.
Details of the Reporting Obligation
The path has been cleared for the implementation of reporting obligations regarding buying, selling, renting, listing, and advertising activities carried out on the internet and other digital environments.
Authorization has been granted to request reports from individuals and organizations engaged in economic and commercial activities in digital environments.
Responsibility Area of Platforms
A mandatory requirement has been introduced to report the information of individuals who make sales by placing advertisements through websites and social media platforms to the Revenue Administration.
Platforms such as Sahibinden.com, letgo, Trendyol, Dolap, Instagram, or Facebook will be obligated to report the information of those conducting sales or rentals through them in the form of a report.
Scope of Economic and Commercial Activity
Under the new regulation, the scope of commercial activities is not limited to buying and selling; economic and commercial purposes such as renting, listing, and advertising can also be evaluated within the scope of tax security.
It is anticipated that different types of digital service providers will also be included within the scope of the regulation.
Preservation of Information in Electronic Environment
The regulation also allows for the introduction of obligations to preserve the information and reports to be requested in an electronic environment and to submit them when necessary.
Information regarding real or legal persons provided with services within the scope of reporting will be reported.
Information for Taxpayer Identification
Within the scope of reporting, names and surnames or title information regarding the real or legal persons provided with services will be shared.
Information related to taxpayer identification, such as Turkish ID numbers or tax identification numbers, will also be reported to the relevant institution.