Communiqué 595: digital-market reporting under the Tax Procedure Law

What the communiqué changes

Tax Procedure Law Communiqué 595, dated 5 September 2026, updates Communiqué 538 on electronic-commerce notifications. The net is no longer only a company that runs a classic webshop: digital environments and intermediary platforms that enable others to trade are in scope.

Who is looked at

• Persons who sell goods or services in their own name in a digital environment
• Intermediary service providers and platform operators who enable others to sell
• Foreign-owned companies that invoice in Turkey, even if the customer is abroad, when a Turkish platform is used

A marketplace seller and a platform operator do not file the same pack. Volume tests are in the communiqué; turnover is read from the file’s e-document flow.

What the desk asks

Whether the company is a service provider, an intermediary, or both; whether the data already sits in e-invoice / e-archive queues; and which format and deadline the volume test produces.

Dubai-desk companies that invoice through a Turkish platform should expect this line at close. Figures come from the file, not from this memo.