The Turkish Ministry of Treasury and Finance has released General Communiqué No. 579 on 8 January 2025, amending General Communiqué No. 452 on the Tax Procedure Law (TPL).
The amendments introduce expanded documentation and reporting requirements for Electronic Product Certificates (ELÜS) in the licensed warehousing system.
The new rules mandate the issuance of two additional documents: the ELÜS Trading Document and the ELÜS Transaction Result Document. The Communiqué also clarifies details regarding the issuance and required information in these documents, alongside updated reporting obligations.
The Communiqué took effect upon its publication in the Official Gazette.