Guide
SME Tax Guide
Annual tax calendar, e-commerce special regime, reverse-charge VAT (KDV-2), provisional tax periods for small and medium-sized enterprises. A practical yearly roadmap.
Articles in this guide (4)
- In e-Notification the Clock Runs Against You: the Council of State Already Started Counting Day 5
An e-notification is deemed served at the end of the 5th day after it reaches your address; the Council of State says it is valid even if no SMS/e-mail alert arrives. The Constitutional Court's 2026 annulment shakes this ground, but it takes effect on 3 January 2027. The taxpayer's only defence is a disciplined checking routine.
- How One Missed e-Notification During a Leave Period Wiped Out a 30-Day Right to Appeal
From a file we recently took over: during a staff leave period, a single notice slipped through a control gap and — under the 5-day rule — closed the right to appeal. The fix: 24/7 mobile monitoring plus a dual-verification protocol.
- Tax for e-commerce businesses: the 5 most common mistakes
Selling on marketplaces creates a different tax relationship than traditional retail. The 5 most common mistakes I see — and how to prevent them.
- 2026 tax calendar: critical dates for SMEs
A practical summary of corporate tax, VAT and provisional tax periods — the dates that small businesses can't afford to miss.