e-Notification (e-Tebligat) application

What e-Tebligat is

e-Tebligat is how the Turkish tax administration formally serves documents. Any document that has to be served under the Tax Procedure Law can be signed electronically and delivered into your company’s e-Tebligat inbox, inside the Digital Tax Office. The inbox can also be reached through e-Devlet, Türkiye’s e-government gateway.

The rules were renewed in 2026. Law No. 7587 (Resmî Gazete, 1 July 2026, No. 33297) rewrote article 107/A of the Tax Procedure Law, and General Communiqué No. 596 (Resmî Gazete, 11 October 2026, No. 33397) repealed the earlier Communiqué No. 456. The tax office may still use the other methods of service in the Law, but for a company the inbox is the channel to watch.

The five-day rule

A document counts as served at the end of the fifth day after it reaches the system. Nobody has to open it, and no e-mail has to arrive: SMS and e-mail alerts are optional, and a failed alert changes nothing.

For an owner in Shenzhen or Hong Kong, this is the practical risk. Time limits that run from service start whether or not anyone in the company has seen the notice. One example: under article 376 of the Tax Procedure Law, a special irregularity penalty is reduced by half if the company applies to the tax office within 30 days of the penalty notice being served, pays on time and does not go to court. An unread inbox shortens that window without anyone noticing.

Deadlines and who may apply

Which deadline applies depends on when the company became a taxpayer: newly registered companies have 15 days from the start of business, existing companies that never joined have until 30 November 2026. Companies that joined the system before 1 July 2026 do not apply again; their user code and password stay valid. The Professional package includes the application, so for a new company it is handled together with formation. The 30 November date is also in our year-end deadlines overview.

The application is made by the company’s legal representative or by a person holding a notarised power of attorney that gives specific authority for e-Tebligat procedures. The power of attorney must name this authority expressly, so we draft the wording for you before it goes to a notary — once, rather than twice.

How we follow up

Registration is only the first step; the inbox then has to be read. For companies whose books we keep under our bookkeeping and tax filing service, and whose inbox we can access, our in-house software checks the e-Tebligat inbox regularly. When something arrives, we tell you what it is, what it means for the company and what has to be done.

The application is included in the Professional package. Basic clients and other companies can order it as an add-on. If you only need a new user code and password, see Digital Tax Office access.