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 (“Communiqué”).

The Communiqué’s requirements apply to:

  • Mediator Service Providers which establish e-commerce substructures for economic and commercial operations by other parties.
  • Banks.
  • Internet Advertising Service Mediators.
  • 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 provide.
  • 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 requirements.

Please see this link for the full text of the Comminiqué (only available in Turkish).