VUK 595: Listing Sites and Social Networks Will Report Seller Information to GİB

Tax Procedure Law (VUK) General Communiqué No. 595 was published in Official Gazette issue No. 33361 dated September 5, 2026. By amending Communiqué No. 538, VUK 595 extended the obligation to provide information to the Turkish Revenue Administration (GİB) to every kind of digital environment used for buying, selling, renting, listings and commercial purposes; access, content, hosting and social network providers were added alongside intermediary service providers. The regulation matters most to people who sell regularly through a social media account or listing sites but have no tax registration.

What did VUK 595 change?

The changes introduced by the Communiqué fall under three headings:

• Scope: The reporting obligation is not limited to marketplaces; the internet and every kind of digital environment used for buying, selling, renting, listings and commercial purposes are covered.
• Obligated parties: In addition to the intermediary service providers included in Communiqué No. 538, access providers, content providers, hosting providers and social network providers were also brought into scope.
• Information to be reported: Hosting and social network providers report to GİB electronically the internet addresses they serve, the identity information of the people they serve and the listing information on the platform.

The Communiqué does not name any specific platform. Which company falls under which provider type will be determined by the service the platform offers.

What does it mean for people selling on social media and listing sites?

VUK 595 does not introduce a new tax for sellers; the reporting obligation lies with the platforms. However, the identity and listing information the platforms submit makes it easier for GİB to see who is selling on a regular and commercial basis. Someone who occasionally sells their own used belongings is not the same, for tax purposes, as someone who continuously buys and sells products; where there is continuity and a commercial purpose, tax liability comes into play.

The type of tax liability also determines your e-document obligations:

You can find the details of the tradesman exemption conditions in our article on the tradesman exemption for selling online from home, and who must switch to e-Arşiv in our article on the e-archive invoice requirement. If a paper invoice is issued while an e-document obligation applies, the document is treated as never issued, and a separate special irregularity penalty applies for each document.

What should you do as a seller?

• If you sell regularly through social media or a listing site and have no tax registration, review your situation with a certified public accountant (mali müşavir).
• If you benefit from the tradesman exemption, make sure you sell only online and only products you make at home, and that you do not exceed the revenue limit.
• If you are a taxpayer, issue an invoice for every sale and check your e-Arşiv switch date.
• Make sure your profile and listing information on the platforms is consistent with your registered tax information.
• Track your annual gross sales revenue (the total, not just your online sales); if you sell online and reach 500,000 TL or more, you switch to e-Fatura on July 1 of the following year.