New Reporting Framework for Digital Sales, Rentals and Listings

With the General Communiqué on Tax Procedure Law (Serial No. 595), published in the Official Gazette dated 5 September 2026 and numbered 33361, the scope of the information reporting obligation concerning economic and commercial activities carried out on the internet and other digital environments has been expanded.

With the amendment, the information collection system, which had previously focused primarily on electronic commerce activities and platforms intermediating electronic commerce, has been expanded to cover more broadly the purchase, sale, rental, listing and advertising activities carried out in all types of digital environments, including the internet.

What Does the Regulation Change?

With the General Communiqué (Serial No. 595), the General Communiqué on Tax Procedure Law (Serial No. 538) has been amended, and the following have been included within the scope of the information reporting obligation;

have been included.

Accordingly, the scope of the regulation is no longer limited to electronic commerce platforms in the conventional sense, but has been expanded to include economic and commercial activities carried out or announced through listing websites and social networks.

What Information Will Be Reported to the Revenue Administration?

Hosting providers and social network providers that enable the publication of listings for the purchase, sale or rental of movable and immovable property, goods and services will, for each monthly period, be required to report;

electronically to the systems of the Revenue Administration.

Listing and Social Media Platforms Are Becoming More Visible from a Tax Perspective

One of the significant consequences of the regulation is the expansion of the tax administration's capacity to collect data regarding economic activities carried out in digital environments.

In particular;

the scope for transferring data relating to such activities to the Revenue Administration together with taxpayer information has been expanded.

Therefore, the consistency between the transactions carried out by natural and legal persons regularly engaged in commercial activities in digital environments and their tax declarations can be monitored more effectively.

Will Every Internet Listing Give Rise to Tax?

For taxation purposes, the nature and continuity of the activity and the provisions of the relevant tax legislation will also be taken into consideration.

The primary effect of the new regulation is to enable the Revenue Administration to obtain information regarding economic activities carried out in digital environments in a more comprehensive and systematic manner.

Why Is It Important for Taxpayers?

The transfer to the Revenue Administration of data relating to the activities of persons who regularly sell goods or services, carry out rental activities or publish listings for commercial purposes through digital platforms and social networks will constitute an important data source for identifying unregistered activities.

In this context, it is particularly important to review the consistency between commercial activities carried out in digital environments and tax liability, documentation requirements and declared income.

Effective Date

The General Communiqué on Tax Procedure Law (Serial No. 595) was published on 5 September 2026 and entered into force on the same date.