Revision of the Regulation on Shopping Centres in Turkey

Revision of the Regulation on Shopping Centers in Turkey is newly made. The amendment was published through the Official Gazette dated May 8, 2025 and numbered 32894. Please visit official website of the Official Gazette.

Introduction

The Turkish government has enacted significant amendments to the Regulation on Shopping Centers, as published in the Official Gazette on May 8, 2025. These revisions represent a substantial transformation in the regulatory landscape, introducing new obligations for shopping mall management and enhancing transparency for retail stakeholders. The revision represents a broad shift in the previous version of the Regulation particularly in terms of new obligations. The available article is articulated for giving a brief outline of the legal change.

What kind of parking obligations are articulated in the Revision of the Regulation on Shopping Centers in Turkey?

The amendment to Article 6 regulates new obligations for common use areas in shopping malls in a way that ensures they are free of charge. Nonetheless, for the prevention of parking lots by third parties, the mall management is given a clear mandate to impose time-based charges.

What kind of reporting obligations are formulated in the Revision of Shopping Centers in Turkey?

Under the Revision of the Regulation on Shopping Centers, a new reporting framework has been introduced, significantly enhancing the financial transparency obligations of shopping mall operators. Under the revised Regulation:

A joint income and expenditure report must be prepared annually for the preceding calendar year.

The report must be:

• Delivered to all retail businesses in the shopping mall by April 30 of each year.
• Submitted to the registered electronic mail (KEP) address listed on the Ministry’s website by May 31, along with a certified proof of delivery approved by the mall owner or management.

The joint income and expenditure report shall include at a minimum the following:

(a) The name and contact information of the shopping mall and the reporting period.

(b) The name, title, and contact information of the shopping mall owner and management, along with their tax office and tax number.

(c) The sales area of the shopping mall.

(ç) The number of large stores, and the number and sales areas of vacant and occupied business premises.

(d) The nature and number of common areas, along with their individual and total sizes.

(e) Joint income and expenses, stated separately by type and amount.

(f) The amount of joint expenses per unit sales area.

(g) The total joint expense amount forming the basis for the allocation of contribution shares, the portion of joint expenses covered by retail businesses, and the portion covered by the owner on behalf of vacant units and on behalf of retail businesses.

(ğ) A joint expense contribution table showing the name, title, and sales area of each retail business within the shopping mall, the calculated contribution share, the contribution covered by the owner, advances received from the businesses, and the amounts paid or refunded to the businesses after reconciliation.

(h) A layout plan showing the meters (with their numbers) for common expenses such as electricity, water, and natural gas.

Who Oversees the Compliance with the Revision of the Regulation on Shopping Centers in Turkey?

The compliance of the shopping mall management’s practices regarding the calculation and reporting of advances, joint income and expenses, as well as other procedures related to the allocation of common expenses, with the provisions of this article shall be audited and reported by an independent audit firm authorized by the Public Oversight, Accounting and Auditing Standards Authority (Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumu in Turkish). Those violating rules stipulated in the Regulation are subjected to administrative fines by the Ministry of Trade.

Conclusion

The 2025 Revision of the Regulation on Shopping Centers in Turkey introduces a new era of financial transparency and structural accountability for shopping mall operators. It is worth reiterating here that parking and reporting obligations are significant parameters for the new Regulation. In a nutshell, parking restrictions and mandatory cost-sharing disclosures and certified reporting mechanisms are at the heart of current change. To understand and absorb details about upcoming obligations, it is critical to benefit for shopping center owners, retail tenants, property managers from legal and practical guidance by business lawyers.