Deadline for the 2025 Country-by-Country Reporting Notification Form: June 30, 2026

The Country-by-Country Reporting (CbCR) Notification Form for the 2025 fiscal year must be submitted electronically via the Internet Tax Office by June 30, 2026 for taxpayers whose fiscal year coincides with the calendar year. Taxpayers with a special accounting period must submit the form by the last day of the sixth month following the end of their relevant fiscal year.

The Country-by-Country Reporting (CbCR) Notification Form is a declaration submitted by taxpayers resident in Türkiye that are members of a multinational enterprise (MNE) group. Its purpose is to notify the Turkish Revenue Administration of which entity within the MNE group will file the Country-by-Country Report (CbCR) for the relevant fiscal year and the country in which that reporting entity is tax resident.

The notification requirement applies to entities that:

• Are members of a multinational enterprise (MNE) group;
• Belong to a group whose consolidated revenue for the preceding fiscal year is EUR 750 million or more; and
• Are tax resident in Türkiye.

Accordingly, the notification for the 2025 fiscal year must be submitted:

• By June 30, 2026 for taxpayers whose fiscal year coincides with the calendar year; or
• By the last day of the sixth month following the end of the relevant fiscal year for taxpayers with a special accounting period,

through the Internet Tax Office in electronic form.

Failure to submit the notification within the prescribed deadline may result in the imposition of a special irregularity penalty pursuant to Repeated Article 355 of the Turkish Tax Procedure Law.