Everything You Need to Know About Electronic Notification (e-Notification)

With the transition of official notifications to digital platforms, electronic notification (e-Notification) has become an essential part of the daily operations of businesses. What exactly is e-Notification? Who is required to use it? How can individuals and businesses apply for the system, and how can notifications be checked? In this article, we address the most frequently asked questions in light of the current legal framework.

Payment orders, penalty notices issued by tax offices, and official notifications sent by courts are no longer delivered through traditional postal services. Instead, they are transmitted directly to recipients through their electronic notification addresses. As a result, regularly monitoring the e-Notification system has become particularly important for business owners and taxpayers. Legislative amendments introduced in 2026 have expanded the scope of the system and revised its implementation procedures.

So, how does the e-Notification system work? Which individuals and businesses are required to register? What are the procedures for applying and checking notifications? This article provides detailed answers to these commonly asked questions.

Update (October 2026): New rules concerning electronic notifications were introduced through Tax Procedure Law General Communiqué No. 596, published on October 11, 2026. The deadline for taxpayers subject to mandatory registration is November 30, 2026. Further details about these amendments are provided under the section titled “Changes to the e-Notification System in 2026.”

What Does e-Notification Mean?

A notification is an official communication issued by an authorized institution to inform an individual or organization about a legal or administrative matter. Examples include the initiation of a lawsuit, seizure proceedings, court hearings, sales procedures, or tax inspections. Following the introduction of mandatory electronic notification procedures in early 2019, the question “What is electronic notification?” became increasingly relevant.

Under the Notification Law, e-Notification refers to the electronic transmission of official documents prepared by authorized institutions to their intended recipients through the National Electronic Notification System (UETS), in accordance with the Electronic Notification Regulation and in a manner that prevents unauthorized alterations.

Established under the leadership of the Turkish Postal Service (PTT), UETS provides a centralized platform where the information and electronic notification addresses of individuals, institutions, and businesses are registered. Consequently, official documents are delivered to registered electronic addresses instead of being sent through conventional postal services.

There are three main parties involved in the electronic notification process:

Issuing Authority: The authorized institution or public body responsible for preparing and issuing the notification. This category includes courts, judicial authorities, the Social Security Institution (SGK), bar associations, notaries, public administrations, and regulatory and supervisory authorities.
Sender: The intermediary organization responsible for transmitting the notification electronically. This function is carried out by PTT.
Recipient: The individual, company, or institution to whom the official notification is addressed.

The Purpose and Functions of the e-Notification System

e-Notification is the process of delivering official documents that would traditionally be served in physical form through electronic channels provided by the Revenue Administration (GIB).

Under this system, notifications are prepared by authorized departments in accordance with the Tax Procedure Law (VUK) and transmitted to taxpayers' electronic addresses pursuant to the provisions of General Communiqués No. 456 and No. 511.

What are the main advantages of using electronic notifications? The key reasons for adopting this system are outlined below.

Delivering Official Documents Electronically

Documents such as court decisions, administrative penalties, tax notices, and payment orders can be transmitted digitally through the e-Notification system. This eliminates the need to wait for physical mail and allows official procedures to be monitored and completed more efficiently.

Providing a Secure Notification Process

The electronic notification system ensures that official documents are delivered securely to their intended recipients. Since every notification is recorded in the system, transmission and delivery details can be reviewed whenever necessary. This reduces the risk of documents being lost or their contents being altered.

Reducing Costs and Protecting the Environment

Using e-Notification significantly reduces expenses related to paper, postage, and labor. Conducting procedures electronically also saves time and contributes to more efficient operations. Furthermore, reduced paper consumption helps preserve natural resources and supports environmentally responsible practices.

Changes to the e-Notification System in 2026

In 2026, significant amendments were introduced to the rules governing the electronic notification system operated by the Revenue Administration. The new provisions clarified which individuals and businesses must register, established application deadlines, and revised the circumstances under which users may leave the system.

For businesses, one of the most important considerations is whether an existing e-Notification registration is in place. Businesses that are legally required to register but have not yet completed the process must ensure that they meet the applicable deadline. Those already registered can continue using their existing accounts.

The changes described in this section specifically concern the GIB e-Notification system, which is used by the Revenue Administration to deliver tax-related notifications.

Why Were the e-Notification Regulations Revised?

The Constitutional Court ruled that fundamental matters, including the obligation to use electronic notification services, should be regulated directly by law. Following this decision, Article 107/A of the Tax Procedure Law was amended through Law No. 7587.

As a result, the legal provisions now explicitly establish which individuals and organizations must participate in the electronic notification system and under what circumstances this obligation may come to an end.

Detailed implementation procedures were subsequently announced through Tax Procedure Law General Communiqué No. 596, published on October 11, 2026. This new communiqué replaced the previously applicable General Communiqué No. 456.

Application Deadlines for e-Notification Registration

The deadline for completing electronic notification registration varies depending on the taxpayer's business status and applicable legal obligations.

Existing businesses that have not yet registered: Businesses that commenced operations before the publication of the new communiqué and are required to use the system must complete their registration by November 30, 2026.
Businesses established after the publication of the communiqué: Newly established taxpayers subject to the registration requirement must join the system within 15 days from their business commencement date.
Individuals acquiring certain vehicles subject to Special Consumption Tax (SCT/ÖTV): If acquiring such a vehicle creates an electronic notification obligation, the application must be completed before the vehicle's registration or licensing procedures are finalized. The term “first acquisition” refers to the first acquisition under SCT legislation, rather than purchasing a vehicle for the first time in one's life.

Applications can be submitted online through the Digital Tax Office or directly to the relevant tax office.

Important: The registration period granted to existing businesses expires at the end of the month following the publication month of the communiqué. Accordingly, the final application deadline is November 30, 2026.

Do Previously Registered Users Need to Apply Again?

Taxpayers who registered with the GIB e-Notification system before July 1, 2026, are not required to submit a new application. They can continue accessing their existing accounts using their previously assigned user codes and passwords.

Under Which Circumstances Can the e-Notification Obligation Be Waived?

The new regulations also provide certain individuals with the right to remain outside the system or request removal from it under specific circumstances.

Individuals with a disability rate of 90% or higher may be exempted from mandatory registration by submitting their medical board reports to the relevant tax office. Certain exemptions also apply to companies depending on the disability status of their legal representatives.
Individuals under the age of 18 are not required to register for the electronic notification system. Certain public institutions and diplomatic organizations are also excluded from obligations arising from vehicle acquisitions.
Individuals aged 65 and above may request removal from the system by applying to the tax office or using the Digital Tax Office platform.
Individuals who cannot use the system due to military service, detention in a correctional facility, or legal incapacity may be temporarily removed from the system once the relevant circumstances are reported or identified by the tax office.
For individuals who terminate their business activities, electronic notification registration does not automatically end immediately. Those who were required to join the system may request withdrawal after the end of the fifth calendar year following the year in which their tax liability ended. However, they must not have any other legal obligation requiring them to remain registered.

Does Failing to Open a Notification Stop the Legal Deadline?

Opening or reading an electronically delivered document is not a requirement for it to be considered legally served. A notification is deemed officially delivered at the end of the fifth day following the date on which it reaches the recipient's electronic account.

For example, a notification delivered to your electronic account on November 10 is legally considered served at the end of November 15, even if you have never opened or read it. This date is used when calculating statutory deadlines for objections, appeals, and other legal procedures.

Furthermore, failure to receive an SMS or email alert does not invalidate the notification. Therefore, users should not rely solely on notification messages. Regularly checking their electronic notification accounts is essential to avoid missing important deadlines.

Summary of the 2026 Amendments

The new regulations concern the GIB e-Notification system used to deliver tax-related notifications.
Existing businesses subject to mandatory registration must complete their applications by November 30, 2026.
Newly established taxpayers must register within 15 days if they fall within the mandatory registration scope.
Applications can be submitted through the Digital Tax Office or directly to the relevant tax office.
Users registered before July 1, 2026, are not required to submit a new application.
Electronic notifications are legally considered served at the end of the fifth day following their arrival in the recipient's account.
Failure to receive an SMS or email alert does not affect the legal validity of a notification.
Closing a business does not automatically terminate an individual's electronic notification registration.

How to Check e-Notifications

Electronic notifications can be checked through several different platforms. Users can access their notifications through the National Electronic Notification System (UETS) portal or the e-Government Gateway. PTT's shipment tracking service also allows users to check delivery information using a barcode number.

Checking Notifications Through e-Government

The following steps can be followed to access electronic notification information through the e-Government Gateway:

First, visit www.turkiye.gov.tr and log in to your account.
Find the “Electronic Notification Viewing” service among the services provided by the Revenue Administration.
Open the relevant service and enter the requested information accurately.
Complete the search process to view your existing notifications.

Viewing e-Notifications Through the UETS Portal

Users who wish to check their notifications through the National Electronic Notification System should follow these steps:

Access the UETS user portal.
Enter your username and password in the relevant fields.
Complete identity verification using SMS authentication, an electronic signature, or a mobile signature.
After logging in, you can view the electronic notifications delivered to your account.

Note: The National Electronic Notification System is commonly abbreviated as UETS.

Tracking Notifications Through the PTT Website

Individuals who wish to check the status of a notification sent through PTT can visit gonderitakip.ptt.gov.tr. By entering the 13-digit barcode number into the shipment tracking section, users can obtain information about the current delivery status.

Who Is Covered by the e-Notification System?

The scope of individuals and organizations required to use electronic notification services is relatively broad. Taxpayers earning commercial, agricultural, or professional income, as well as those subject to corporate income tax, are generally required to register for the system.

Individuals who are not subject to mandatory registration may also voluntarily create an electronic notification address and join the system.

Official notifications are delivered digitally to individuals, institutions, and companies registered with UETS. Those without an electronic notification registration may continue receiving official documents through traditional postal services.

Who Is Not Required to Use e-Notification?

Farmers who are not registered taxpayers and other individuals who do not fall within the mandatory electronic notification requirements may voluntarily join the system if they wish.

However, these individuals are not generally required to complete electronic notification registration.

Benefits of the Electronic Notification System

The e-Notification system makes it easier to monitor legal and administrative procedures by ensuring that official documents are delivered more quickly. Its main advantages include reduced paper consumption, lower delivery costs, and the secure storage of official documents.

Other benefits of the system include:

Improved information security: It contributes to protecting personal information and official documents.
Preservation of document integrity: Unauthorized individuals are prevented from altering the contents of documents transmitted electronically.
Faster procedures: Notification processes that could take weeks through traditional methods can be completed within seconds electronically.
Secure recordkeeping: Information such as notification dates, issuing authorities, and document attachments is stored in the system and can be accessed whenever needed.
Lower operating expenses: Postal charges and other costs associated with physical delivery are eliminated through electronic notifications.
Environmental sustainability: Reduced paper and energy consumption helps minimize the environmental impact of official correspondence.

In Which Situations Are e-Notifications Sent?

Electronic notifications are issued to inform taxpayers about various tax-related and administrative procedures. These include corrections to tax declarations, payment orders, assessment notices, administrative fines, tax penalties, and official warnings.

Individuals registered with the e-Notification system may receive notifications concerning the following matters:

Payment orders,
Tax and penalty assessment notices,
Missing documents or deficiencies identified in Value Added Tax (VAT/KDV) refund applications,
Official correspondence prepared through the Corporate Electronic Correspondence System,
Administrative fine reports issued by certain institutions that have signed protocols and joined the system.

How Is the e-Notification Delivery Period Calculated?

Documents transmitted through the electronic notification system are legally considered served at the end of the fifth day following the date on which they reach the recipient's electronic account. Documents delivered through this method are not subsequently sent again by physical mail.

Notifications issued by tax offices may require taxpayers to complete certain procedures within legally prescribed periods. Therefore, the notification date plays an important role in determining the beginning of statutory application and objection periods.

For example, if a taxpayer receives a tax penalty notice, the deadline for challenging the penalty or initiating legal proceedings is calculated based on the legally recognized service date.

To avoid missing deadlines and suffering potential legal consequences, electronic notification accounts should be checked regularly.

Which Institutions Are Authorized to Send e-Notifications?

Electronic notifications may only be issued by individuals and institutions authorized to serve official notices under applicable legislation.

These authorized bodies include courthouses, lawyers registered with bar associations, notaries, governor's offices, municipalities, the Social Security Institution, and tax offices.

When issuing notifications, the provisions of Article 10 of the Notification Law are taken into consideration, and the recipient's last known address is used where applicable.

Why Are Electronic Notifications Sent?

The primary purpose of electronic notifications is to deliver official correspondence, payment orders, penalties, and tax-related announcements to the relevant individuals or organizations.

Instead of relying on conventional postal services, these documents are transmitted through electronic channels.

Taxpayers registered with the system do not need to wait for physical mail. They can access their official notifications online and take the necessary actions within the applicable legal time limits.

What Happens If an e-Notification Is Not Checked?

An electronic notification does not become invalid simply because the recipient fails to open or read it. Under the applicable rules, the document is legally considered served at the end of the fifth day following the date on which it reaches the recipient's electronic address.

Depending on the content of the notification, statutory periods for objections, payments, or legal proceedings may begin. Failure to monitor these deadlines can result in legal consequences and the loss of certain rights.

For this reason, users should regularly access their electronic notification accounts and review incoming official documents without unnecessary delay.

What Steps Are Required to Use e-Notification?

The registration procedure varies depending on whether the applicant is an individual, a legal entity, or a public institution.

Individuals can complete their applications online without visiting a PTT branch. An account can be created through the application section of the UETS portal by using e-Government authentication, an electronic signature, or a mobile signature.

Institutions and organizations subject to mandatory electronic notification requirements must apply to PTT through the relevant institution, organization, or association within one month from the date on which the obligation begins.

What Is the Application Period for e-Notification?

Legal entities required to use electronic notification services must complete their registration within 15 days from the date their tax registration certificate is issued.

Individuals who wish to join the system voluntarily are not subject to a specific mandatory application deadline. They may register whenever they choose.

Applications can be submitted through the e-Transactions section of the Revenue Administration's official website or directly to the tax office with which the taxpayer is affiliated.

How Can You Register for e-Notification?

Both individuals and legal entities can apply for electronic notification services. However, the procedures differ depending on the applicant's legal status.

e-Notification Applications for Individuals

Individuals can create an electronic notification account online. Applications may be submitted through the National Electronic Notification System (UETS), operated by PTT, or through an e-Government account with two-factor authentication enabled.

Individuals who prefer not to apply online may visit a PTT branch in person with their identification documents and request an electronic notification address.

e-Notification Registration for Legal Entities

Since electronic notification is mandatory for legal entities falling within the relevant legal scope, these organizations must apply to PTT once their registration obligation begins.

During the application process, companies should have their MERSIS registration number and identification details available. Once the required information has been submitted, the registration procedure can be completed and an electronic notification address can be assigned to the organization.

Where Can You Obtain an e-Notification Address and Password?

The electronic notification address and login credentials required to access the system can be obtained through several channels.

Users may apply through the National Electronic Notification System (UETS) online portal operated by PTT, visit a PTT branch directly, or use the application services available through the e-Government Gateway.