With the amendment made in the Tax Procedure Law General Communiqué (Serial No: 568) published in the Official Gazette dated September 25, 2024 and numbered 32673 and the Tax Procedure Law General Communiqué No: 456; it has been made compulsory for real person and legal entity buyers to obtain an electronic notification address for the first acquisition of the goods included in the list (II) attached to the Special Consumption Tax Law No: 4760, which are subject to registration.
You can access the related tax circular here (In Turkish).
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.
