Türkiye extends monthly tax reporting to hosting and social network providers

What changed in detail

Tax Procedure Law General Communiqué Serial No. 595, published in Resmî Gazete No. 33361 on 5 September 2026, amends General Communiqué Serial No. 538 (Resmî Gazete No. 31852, 31 May 2022). It entered into force on its publication date.

The amendment does two separate things.

It widens who can be placed under a reporting duty. Communiqué 538 reached e-commerce service providers and intermediary service providers. Communiqué 595 adds access providers, content providers, hosting providers (yer sağlayıcılar) and social network providers to that class.

It widens what must be reported. The covered transactions move from purchase and sale to purchase, sale, rental, listings and advertising in any digital medium, including the internet.

A new paragraph then imposes the concrete obligation. Hosting providers and social network providers that publish listings enabling the purchase, sale or rental of movables, immovables, goods and services must report to the Revenue Administration, for each one-month period of the calendar year:

• the internet address or addresses at which the service was provided;
• the name/title and TCKN/YKN/VKN of the natural or legal persons served — that is, the data that establishes their tax status;
• the listing details of the sale or rental transactions carried out on their behalf.

Reporting is electronic, by the method set out in Article 5 of Communiqué 538.

What it means

The shift here is from intermediary to carrier. Communiqué 538’s reporting duty followed the transaction: if a platform stood between buyer and seller, it reported. Communiqué 595 follows the listing instead. A site that merely publishes an advertisement — and never sees the payment, the contract or the delivery — is now inside the perimeter, and is being asked for the tax identity of the person who placed the listing.

That is a materially harder ask than it first appears. A platform that intermediates a sale has already collected identity data because it had to settle money. A platform that only hosts a classified ad frequently has not: it may hold an email address and a phone number and nothing that maps to a TCKN, YKN or VKN. The obligation therefore implies a collection step at listing time, not just a reporting step at month end, and retrofitting that into an existing product is the real work.

The inclusion of rentals is the second thing worth noting. Rental listings have historically sat outside sales-transaction reporting because no sale occurs; Communiqué 595 names them explicitly.

Finally, note what this is not. This is a Tax Procedure Law information-reporting obligation, not a VAT charging rule: it does not make the platform liable for tax on the underlying transaction, and it does not create a deemed-supplier regime. It builds the data set from which such liability could later be assessed against the lister.