This communiqué outlines the procedures for declaration and collection of the Recycling Contribution Fee (GEKAP) for products listed in Annex-1 of the Environmental Law No. 2872. Sales points for plastic bags and producers/importers for other products are required to submit their declarations electronically to the Revenue Administration. While declarations were submitted semi-annually in 2020, they are required quarterly starting from 2021. Declarations must be submitted by the end of the month following the reporting period, even if no relevant activity occurred, by selecting the “no contribution payable” option.

The declaration may be submitted electronically by taxpayers themselves, certified public accountants, or authorized professional chambers. Once submitted and confirmed online, it is considered officially filed, and an assessment slip is issued. Payments can be made via tax offices, post offices, contracted banks, or through online banking platforms. Late or non-payment results in interest charges and enforcement actions. Incomplete or incorrect filings are subject to administrative fines and late interest. Offsets (deductions) are permitted under specific conditions. Overall, the communiqué aims to create a traceable and digital framework for environmental fee compliance, ensuring the efficient operation of the recycling contribution system in Turkey.

The content of this legislation is for informational purposes only.
For the most up-to-date version, please visit mevzuat.gov.tr.