e-Notification: how the GİB, SGK and UETS addresses work
Businesses' electronic notification obligations: GİB e-Notification, SGK e-Notification and the National Electronic Notification System (UETS); who must use them, application, the fifth-day rule, deadline calculation, notification settings and the consequences of missed notices.
A tax penalty notice, an SGK administrative fine or a court letter… Today most of these arrive electronically, not on paper. The most important feature of electronic notification is that a notice is deemed served on a certain date even if you have not read it. Deadlines start to run from that moment.
Three separate systems
| System | Who sends? | Who must use it? |
|---|---|---|
| GİB e-Notification | Tax offices | Corporate taxpayers; income taxpayers whose business, agricultural or professional income is taxed under the actual method; general and ordinary limited partnerships; those in whose name vehicles on the SCT (II) list are registered on first acquisition |
| SGK e-Notification | Social Security Institution | Employers (from workplace registration) |
| UETS (National Electronic Notification System) | Courts, enforcement offices, public bodies | Private law legal entities (companies), lawyers, notaries and others listed in the law |
Each system requires a separate application and separate monitoring; being active in one does not cover the other.
GİB e-Notification
- The rules were reorganised by TPL General Communiqué Serial No. 596 (Official Gazette 11.10.2026), based on TPL art. 107/A as amended by Law No. 7587.
- Those starting business join the system within 15 days of the start date. The application is made through the Digital Tax Office (with e-mail or SMS verification) or by submitting a request form to the tax office (Annex 1 for legal entities, Annex 2 for individuals).
- For taxpayers within scope who have not yet joined the system, the last day is 30 November 2026.
- Persons with a disability rate of 90% or more and individuals under 18 are outside the obligation.
- Notices arrive in the e-Notification box in the Digital Tax Office; the box can also be accessed through e-Devlet.
- E-mail and mobile phone details can be set up for alerts; keeping these details up to date is recommended.
SGK e-Notification
- Employers obtain an SGK e-Notification address within a certain period after workplace registration.
- SGK administrative fines, premium debt notices and other correspondence arrive at this address.
- The employer e-Notification system is accessed through e-Devlet or with the SGK employer password.
UETS
- It is a legal obligation for companies; the address is obtained through e-Devlet or via PTT.
- Court and enforcement letters and notices from some public bodies arrive at this address.
- UETS is separate from the KEP address; both are monitored separately.
For all digital steps after formation: Digital obligations after formation
The fifth-day rule
An electronic notice is deemed served at the end of the fifth day after the date it reaches the recipient's electronic address. For example:
| Event | Date |
|---|---|
| The notice reached the e-Notification box | 3 November (Tuesday) |
| Day it is deemed served | End of 8 November (Sunday) |
| Start of the 30-day objection period | 9 November |
Even if the fifth day falls on a holiday, the service date does not change. Calculate the deadline with your own date: Deadline calculator
Does reading early change the deadline? Opening the notice before the fifth day does not bring the service date forward; under the Tax Procedure Law, service is deemed made at the end of the fifth day. However, because different systems may have their own rules, opening the notice as soon as it arrives and recording the dates is the safest course.
If a notice is missed
- For tax and penalty notices, the deadlines for litigation and settlement may be missed; the assessment becomes final: Invitation to explain and voluntary disclosure
- For SGK fines, the period for the one-quarter reduction passes: SGK fines
- In court proceedings, defence and objection deadlines may be missed.
Practical recommendations
- Keep the alert e-mail and phone details up to date for each of the three systems.
- Appoint a responsible person and check the boxes at least twice a week.
- Enter the date and last action day of every notice received in a calendar.
- Agree with your accountant how notification information will be shared.
Legal basis: Tax Procedure Law No. 213 art. 107/A; Notification Law No. 7201 art. 7/a; TPL General Communiqué Serial No. 596 (Official Gazette 11.10.2026); Electronic Notification Regulation; SGK Electronic Notification Regulation.