KEP, e-imza and e-Tebligat for a company in Türkiye: what is mandatory and how a foreign director sets it up
Every Turkish company receives official notices electronically, whether or not anyone logs in to read them. Tax notices arrive through the Revenue Administration’s e-Tebligat system, court and other notices through PTT’s UETS, and formal commercial warnings often through KEP. This guide explains which channel is mandatory, when a notice counts as served, how a foreign director obtains a qualified e-signature (e-imza) and who in the company should hold what. Status checked on 13 November 2026.
Three systems, three different obligations
A Turkish Ltd or A.Ş. deals with three separate electronic channels, and mixing them up is the most common mistake. The tax office serves documents through the Revenue Administration’s e-Tebligat system under Article 107/A of the Tax Procedure Law No. 213. Courts, enforcement offices and most other authorities use the National Electronic Notification System (UETS), run by PTT under Article 7/a of the Notification Law No. 7201.
KEP, registered electronic mail, is a third tool: a commercial mailbox that proves sending and delivery. BTK states that there is no general obligation to use KEP, although legal entities are listed in the KEP directory.
| Channel | Legal basis | For a company |
|---|---|---|
| GİB e-Tebligat | VUK Art. 107/A, Communiqué No. 596 | Mandatory for corporate taxpayers |
| UETS (PTT) | Law No. 7201 Art. 7/a | Mandatory for all private-law legal persons |
| KEP | TTK Art. 18(3), BTK rules | Not compulsory; used for formal notices |
Tax e-Tebligat: who must join and by when
The Constitutional Court annulled the earlier Article 107/A in January 2026, and Law No. 7587 re-enacted it. The implementing rules are now in Tax Procedure Law General Communiqué No. 596, published in the Official Gazette of 11 October 2026 (No. 33397), which repealed the 2015 Communiqué No. 456.
- Corporate taxpayers, and therefore every Ltd and A.Ş., must join the system.
- A taxpayer not yet in it must join by the end of the month following publication, that is by 30 November 2026.
- A new company joins within 15 days of the start of its tax liability.
- Online requests are confirmed by e-mail or SMS verification.
The request form, “Elektronik Tebligat Sistemine Dâhil Olma Talep Bildirimi”, is filed through the Digital Tax Office (Dijital Vergi Dairesi) or at the tax office. There the company is represented by its legal representative or by an agent holding a notarised power of attorney, which is often the company’s accountant.
When a notice counts as served: the fifth-day rule
All three texts we read use the same rule. Article 7/a(4) of Law No. 7201, Article 9(6) of the Electronic Notification Regulation and Article 9(3) of Communiqué No. 596 say a notice is deemed served at the end of the fifth day after the day it reaches the electronic address. In June 2025 the Constitutional Court rejected a challenge to this wording in Law No. 7201.
Not opening the message does not stop the clock. A notice that lands on Monday 2 November counts as served at the end of Saturday 7 November, and objection or payment periods run from then. The SMS or e-mail alert is only a courtesy: the Regulation and the Communiqué both say that a missing alert does not affect validity.
- Check the GİB and UETS mailboxes at least twice a week.
- Forward every notice to the accountant the same day.
- Record the delivery date, not the date someone read it.
How a foreign director obtains an e-imza
A qualified electronic signature (e-imza) has the same legal effect as a handwritten signature under Article 5 of Electronic Signature Law No. 5070. It is always issued to a natural person, never to the company itself. BTK lists the authorised certificate providers, including Kamu SM (TÜBİTAK), E-Tuğra, TürkTrust, E-Güven and E-İmzaTR.
Article 9 of the e-signature regulation requires the provider to check identity against a valid official photo document such as a passport, with the applicant present in person. A director who will sign filings for the company should ask for a certificate that shows the company, as Article 13(7) of the Trade Registry Regulation requires.
- Choose a provider from the BTK list and ask for its document list for foreign nationals.
- Have the passport ready, plus a foreign identity or tax number and a Turkish phone number if the provider asks.
- Attend the identity check and collect the signature device.
KEP, MERSİS signing and who holds what
A KEP account is opened with a provider on the BTK list, such as PTT, TÜRKKEP, TNB or QNB eSolutions. Receiving needs no signature, but BTK notes that sending requires an e-imza. Article 18(3) of the Commercial Code lets merchants send default, termination and rescission notices by notary, registered letter, telegram or KEP with a secure electronic signature, so KEP is a fast alternative to a notarised warning.
Article 13 of the Trade Registry Regulation allows companies to file in MERSİS electronically, and such filings must carry a secure electronic signature. Electronic filing is optional, so a company without an e-imza still files and signs at the registry in the usual way.
- Director: personal e-imza for MERSİS, KEP and contracts.
- Accountant: Digital Tax Office access under a mandate.
- Office manager: regular check of UETS, GİB and KEP inboxes.
Sources
- turmob.org.tr — Official Gazette No. 33397: Tax Procedure Law General Communiqué No. 596 on e-Tebligat (who must join, deadlines, fifth-day rule)
- alomaliye.com — on the annulment of the old VUK Article 107/A by the Constitutional Court and its re-enactment by Law No. 7587
- lexpera.com.tr — Notification Law No. 7201, consolidated text, Article 7/a on electronic notification (mevzuat.gov.tr blocks automated access, so this copy was used)
- alomaliye.com — Constitutional Court decision E.2025/137 upholding the fifth-day wording of Article 7/a(4)
- lexpera.com.tr — Electronic Notification Regulation (Official Gazette No. 30617), Articles 5, 8, 9 and 10
- lexpera.com.tr — Turkish Commercial Code No. 6102, Article 18(3) on notices between merchants
- lexpera.com.tr — Electronic Signature Law No. 5070, Articles 3 and 5
- lexpera.com.tr — Regulation on the Procedures and Principles of the Electronic Signature Law, Article 9 on identity checks
- btk.gov.tr — BTK: list of authorised electronic certificate service providers
- btk.gov.tr — BTK: list of registered electronic mail (KEP) service providers
- btk.gov.tr — BTK: frequently asked questions on KEP
- orgtr.org — consolidated Trade Registry Regulation, Articles 13 and 23 on electronic filing in MERSİS
Questions
Is e-Tebligat mandatory for a Ltd or A.Ş.?
Yes. As corporate taxpayers they must join the tax e-Tebligat system under Communiqué No. 596, and as private-law legal persons they fall under the UETS obligation in Article 7/a of Law No. 7201.
What if nobody opens the notice?
It is still deemed served at the end of the fifth day after it reached the electronic address. Deadlines run from that date, whether or not the message was read.
Can a foreign director get an e-imza?
Yes. The regulation requires an in-person identity check against a valid photo document such as a passport. Extra documents, such as a foreign identity or tax number, depend on the provider.
Is KEP mandatory for a company?
BTK says there is no general obligation to use KEP. It is needed, however, if the company wants to send notices under Article 18(3) of the Commercial Code electronically.
Can the company have its own e-imza?
No. Under Law No. 5070 the signatory is always a natural person. The director’s certificate can show the company, which electronic MERSİS filings on its behalf require.