Tax tracking expands for commercial and economic activities conducted over the internet
A new tax tracking practice covering listing, advertising, sales, and rental activities in digital environments is being implemented.
A comprehensive new practice regarding the taxation of commercial and economic activities carried out over the internet in Turkey is being put into effect. With the regulation, not only e-commerce but also listing, advertising, sales, and rental transactions on digital platforms are included in tax tracking.
The Scope of Tax Tracking is Expanding
A new practice regarding the taxation of commercial and economic activities conducted over the internet in Turkey is being put into effect. With the regulation, the scope of tax-related notification obligations is being expanded to track not only classical electronic commerce transactions, but also listing and rental activities in digital environments.
Individuals and companies conducting economic activities through websites, virtual media platforms, and various digital intermediary services are also included in the scope of the new regulation.
Activities Beyond E-Commerce
With the new practice, the scope of the notification obligation is moving beyond electronic commerce. Activities where all kinds of digital environments, primarily the internet, are used for economic purposes enter the scope of evaluation.
In addition to buying and selling transactions, rental activities, listings published over the internet, and advertising services may also be included within this new system.
Virtual Media and Providers
Along with service providers conducting commercial activities in the electronic environment, electronic commerce and intermediary service providers can also be included in the system. Access providers, content providers, and virtual network providers are also featured in the regulation.
It is among the steps that can be made mandatory for these providers to report various information regarding their own activities to official authorities.
Conditions to be Determined by the Ministry
With the new regulation, the Ministry of Treasury and Finance is granted broad powers regarding the scope and method of notifications. The Ministry will determine the information to be reported and the format in which it will be prepared.
The standards to be used and when and by what method the notifications will be sent will again be determined by the Ministry of Treasury and Finance.
Monthly Notification to Listing Platforms
One of the prominent headings of the regulation became the notification obligation that could be brought to platforms acting as intermediaries for publishing listings. Hosting providers that enable the sale or rental of movable or immovable goods fall within the scope.
These platforms will be obliged to transmit the specified information regarding the transactions they carry out in each month of the calendar year to the Revenue Administration in electronic format.
September 2026 Promotion Campaigns
Additionally, the news includes the retirement pension promotion campaigns for the September 2026 period of banks such as Akbank, Albaraka Türk, DenizBank, Ziraat Bankası, Şekerbank, İş Bankası, Halkbank, VakıfBank, Garanti BBVA, and Türkiye Finans.
Current payment details and additional reward conditions of the relevant banks are also among the financial information announced during the same period.