# Did the E-Commerce NACE Code Change in Turkey? 47.91.14, Product-Based Codes and VAT Matching

> Is Turkey's 47.91.14 e-commerce activity code closed? Product-based codes, the postponed VAT-to-NACE check and how to update the code at the tax office.

Source: https://sinemyavuz.com.tr/en/blog/e-commerce-nace-code-change-turkey
Category: E-Commerce & Digital
Published: 2026-09-26
Updated: 2026-09-26
Author: Sinem Yavuz, Certified Public Accountant (SMMM) — SMMM Sinem Yavuz: Finance, Accounting & Advisory Office

## Key Takeaways

- According to notices that trade chambers sent to members, code 47.91.14 is closed to new registrations; we could not find a public Revenue Administration announcement on this, and there is no official statement that existing registrations are cancelled automatically.
- The Revenue Administration's 16 March 2026 announcement planned a VAT-rate-to-activity-code check for 1 April 2026; an announcement on 27 March 2026 postponed it until further notice.
- An activity code is changed through the Digital Tax Office or by petition, and the change must be reported within one month (Tax Procedure Law, art. 168).

That 47.91.14 is closed to new registrations comes from notices that trade chambers sent to their members. We could not find a public announcement from Turkey's Revenue Administration (GİB) saying so. A graphic circulating online claims that GİB is assigning product-based codes and that the VAT-to-activity-code check has started. We could not confirm the first claim in an official source, and the second was postponed before it took effect. Below we separate what is documented from what rests on reports.

## What Was 47.91.14 and Why Is It Closing?

47.91.14 is the NACE Rev.2 subclass for retail trade via radio, TV, mail or the internet. The graphic's "general e-commerce" label is loose: the code describes a selling method, not a product. NACE is the EU-derived statistical classification of economic activities; in Turkey it is the six-digit "activity code" (faaliyet kodu) a business registers with the tax office for its main and secondary activities.

The national NACE Rev.2.1 classification, prepared under the Turkish Statistical Institute (TÜİK), took effect on 1 January 2025. Rev.2.1 classifies retail by what you sell, not how; selling in a shop, on a marketplace or on your own site does not change the code. Trade chambers told e-commerce members that 47.91.14 is closed to new registrations and that tax offices are asking for updates. We found no official statement that existing registrations are cancelled automatically.

## Has the VAT-to-NACE Check Started?

No. The check was planned but has not started. In its 16 March 2026 e-invoice package announcement, GİB said e-documents would be validated against the VAT rate that matches the taxpayer's registered activity code, with mismatches blocked, from 1 April 2026. A 27 March 2026 announcement postponed the check until a second announcement, so that systems and infrastructure can be prepared. We found no new date in the sources available when we wrote this. We confirmed these dates from integrator and professional-body publications and could not see the text directly on the ebelge.gib.gov.tr announcements page, so check that page for the current status.

## Old and Current Position Compared

The table separates what is documented from what is reported.

| Topic | Before | Now | Source status |
|---|---|---|---|
| E-commerce code | One code: 47.91.14 | Closed to new registrations; code follows the product sold | Based on chamber notices; no GİB announcement found |
| NACE classification | NACE Rev.2 | NACE Rev.2.1 (six-digit national version), 1 Jan 2025 | TÜİK |
| VAT-to-NACE check | None | Planned for 1 April 2026, postponed indefinitely | GİB announcements (16 and 27 March 2026) |
| Existing 47.91.14 records | Valid | No official statement of automatic cancellation; updating is advised | No official statement |

## Which Code Should You Choose?

Choose the code of the retail group your product belongs to; looking for a single "e-commerce" code is no longer the right approach. Clothing, cosmetics, electronics and food each map to separate codes. If you sell several product groups, the group with the highest turnover becomes the main activity and the others are registered as secondary activities. Where VAT rates differ across groups, each group's code should be on record. The official code list is on the TÜİK classification server.

## How to Update the Code at the Tax Office

You update the code electronically through the Digital Tax Office or by petition to your tax office. Under Tax Procedure Law art. 168, a taxpayer must report changes to the registration within one month of the change. Steps:

1. List your product groups and their share of turnover.
2. View your current main and secondary codes in the Digital Tax Office.
3. File the change or additional-activity notification with the new codes.
4. After the tax office change, align your chamber and trade registry records.
5. Review the VAT rates on your marketplace and e-invoice panels against the new codes.

We cover the social security side in our [article on changing your NACE code at the tax office and SGK](/en/blog/changing-nace-code-tax-office-and-sgk-turkey) and do not repeat it here.

## Risks of a Wrong NACE Code

A wrong code carries no penalty of its own that we could identify; the risk lies in what follows. If the matching check goes live, an e-document with a VAT rate that does not fit the code can be rejected and sales stall. An invoice issued at a wrong rate can lead to an under-declared VAT position and a tax-loss review (Tax Procedure Law art. 344). The check is postponed, but correcting the code now removes these risks.

For related reading, see our articles on [marketplace seller taxation](/en/blog/e-commerce-marketplace-seller-taxation-turkey), [dropshipping](/en/blog/dropshipping-tax-accounting-guide-turkey) and the [tax warning for digital sales platforms](/en/blog/digital-sales-platforms-tax-warning).

## Frequently Asked Questions

### Will my 47.91.14 code be deleted?

We found no official statement on this; trade chambers say the code is closed to new registrations. There is no announcement that existing records are cancelled automatically, but your tax office may ask for an update, so defining the new code in advance is safer.

### Is the VAT-to-NACE check in force now?

No. GİB's 27 March 2026 announcement postponed the check planned for 1 April 2026 until a second announcement. Follow GİB's e-document announcements for a new date.

### Will I be fined right away if I do not change the code?

We did not find a direct penalty tied to the code itself. The risk is e-document rejection once the check starts, and a wrong VAT rate triggering a tax review. The reporting period is one month (art. 168), so do not miss it if your product mix has actually changed.

## Aligning Your Activity Code With Your Product Mix
We review your product groups and VAT rates, set the right main and secondary activity codes and file the tax office notification within the deadline. We also check the rate matching on your marketplace and e-invoice panels. See our [Tax Advisory service page](/en/services/tax-advisory) for details, or contact us.

## Legal Basis and Sources

Current official texts of the laws cited in this article, from the Legislation Information System (in Turkish). Regulation, circular and Official Gazette references are given where they appear in the text.

- [Law No. 213: Tax Procedure Law](https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=213&MevzuatTur=1&MevzuatTertip=4)