Administrative Fines for Retail Trade to be Applied in 2025 Published in the Official Gazette

The Communiqué (“Communiqué”) regarding the Administrative Fines to be Applied in 2025 according to Article 18 of the Law numbered 6585 on the Regulation of Retail Trade was published in the Official Gazette dated December 26, 2024, and numbered 32764.

According to the General Communiqué on the Tax Procedure Law, published in the Official Gazette dated November 27, 2024, and numbered 32735, the revaluation rate for 2024 has been determined as 43.93%.

Pursuant to the Communiqué, based on the 2024 revaluation rate, the administrative fines regulated under Article 18 of the Law on the Regulation of Retail Trade have been determined to be valid from January 1, 2025, to December 31, 2025.

According to the Communiqué:

Administrative Fines in the First Paragraph:

• Subparagraph (e), item (1): 45,614 TL
• Subparagraph (c): 143,780 TL
• Subparagraph (d): 71,875 TL
• Subparagraph (a): 287,580 TL
• Subparagraph (b): 718,987 TL
• Subparagraph (g): 45,614 TL
• Subparagraph (h): 287,580 TL

Lower and Upper Limits of the Fine in Subparagraph (j) of the First Paragraph:

• 22,807 – 684,214 TL

Lower and Upper Limits of the Fine in Subparagraph (i) of the First Paragraph:

• 114,035 – 570,178 TL

Lower and Upper Limits of the Fine in Subparagraph (k) of the First Paragraph:

• 143,930 – 1,439,300 TL

Fines According to Article 1of the Annex:

• Violation of the First Paragraph:
  • Small-Scale Enterprises: 28,786 TL
  • Medium-Scale Enterprises: 287,860 TL
  • Large-Scale Enterprises: 1,439,300 TL
  • Violation of the Second Paragraph:
  • 1,439,300 – 17,271,600 TL

You can access the Communiqué through this link. (Only Available in Turkish)