A new era has begun in the electronic notification system with the General Communiqué on the Tax Procedure Law. The regulation published in the Official Gazette dated October 11, 2026, expands the scope of the e-Notification system while redefining the principles regarding application periods, exemptions, and conditions for exiting the system.
According to the new regulation, corporate tax payers and income tax payers who are taxed under the actual method due to their commercial, agricultural, and professional earnings will be required to be included in the e-Notification system.
Taxpayers who are within the scope of the obligation but have not yet joined the system must complete their applications by November 30, 2026. Those who are newly starting a business will be granted a 15-day period to join the e-Notification system.
WHO IS IN SCOPE, WHO IS EXEMPT?
With the communiqué, collective companies and ordinary limited partnerships have also been included in the scope of the obligation. Furthermore, an e-Notification obligation has been introduced for natural and legal persons in whose name vehicles subject to registration in the Special Consumption Tax (SCT) (II) list are registered upon their first acquisition.
Those who joined the system before July 2026 will continue to use the system with their existing information without needing to make a new application.
The regulation also includes certain exceptions. Individuals who have reached the age of 65 will be able to exit the e-Notification system upon request. Natural persons who document a disability rate of 90 percent or more with a medical board report will be kept outside the scope of the obligation.
Natural persons who close their business will not be automatically removed from the system. Those who have no other obligation may leave the system by applying after the end of the fifth calendar year following the closure of the business.
The current five-day period application for notifications sent in an electronic environment will continue. Accordingly, the notification will be deemed to have been made at the end of the fifth day following the date it reaches the electronic address. Failure to open the notification or the non-delivery of an SMS or e-mail notification will not stop this period from running.
News Source: 12punto
