From 1 July 2016, certain Turkish tax payers with activities in
the e-commerce sector will be required to supply information about
the services they provide to the Ministry of Finance on a monthly
basis, along with certain identifying and contact information.
E-commerce taxpayers which sell goods and services over the
internet and have a gross annual sales revenue of more than TRY 5
million will be required to make an e-Archive application. The
Revenue Administration of the Ministry of Finance published Tax
Procedure Law General Communiqué number 464 in Official
Gazette number 29572 on 24 December 2015
The Communiqué's requirements apply to:
Mediator Service Providers which
establish e-commerce substructures for economic and commercial
operations by other parties.
Internet Advertising Service
Cargo and Logistics Businesses.
From 1 July 2016 onward, these parties must supply the following
information via the Ministry of Finance's Data Transfer System
("BTRANS") on a monthly basis, by
midnight on the last day of the following month:
Details of the service they
The name of related person and
institutions, as well as their ID and tax numbers.
Under the Communiqué, e-commerce taxpayers which sell
goods and services over the internet and have gross annual sales
revenues of more than TRY 5 million will be required to complete
their filings and all transitional formalities by the beginning of
the financial year following the deadline for delivery of income
tax or corporate tax returns set out regarding launch of the
e-Archive application in the Tax Procedure Law General
Communiqué number 433.
Taxpayers will be required to store the electronic data required
by the Communiqué, for the same retention periods which
apply to books, records and documents under the Tax Procedure Law.
Taxpayers must supply the electronic data, upon request.
Taxpayers will be held personally responsible for the accuracy
of submitted information. Submissions which are not supplied in the
designated format or methods will not be accepted.
Penalties outlined in the Tax Procedure Law will apply for
failures to comply with the Communiqué's
Please see this link for the full text of the Comminiqué
(only available in Turkish).
Information first published in the
MA | Gazette, a fortnightly legal update newsletter produced by
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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