Ongoing Accounting in Turkey: 2026 Obligations
Mali Müşavir, e-Defter, e-Fatura and the monthly deadline calendar for your Turkish company.
What needs to happen on an ongoing basis
The key bookkeeping and filing obligations at a glance.
| Obligation | Frequency | Note |
|---|---|---|
| Mali Müşavir (SMMM) | ongoing | practically mandatory for most small and medium capital companies |
| e-Defter (electronic books) | ongoing | mandatory for all balance-sheet-based companies since 2025, no revenue threshold |
| e-Fatura (e-invoicing) | ongoing | mandatory from roughly 3 million TRY prior-year revenue, thresholds are adjusted regularly |
| KDV (VAT) | monthly | return and payment, your Mali Müşavir confirms the exact day within the month |
| MUHSGK (payroll tax & SGK) | monthly | combined filing for payroll tax and social security |
| Kurumlar Vergisi (corporate tax) | annual | return filed in April for the prior year, exact date confirmed annually by the tax authority |
| KVKK (data protection) / VERBİS | one-off + ongoing | Substantive KVKK duties (e.g. privacy notices, consents) apply to practically every company. Formal VERBİS registration is only mandatory above certain thresholds (e.g. > 50 employees or > 100 million TRY balance sheet total) or for data controllers based abroad. |
How to set up your accounting
Six steps from engagement to an ongoing deadline calendar.
Engage a Mali Müşavir
Ideally before or right at formation, so bookkeeping and filings run correctly from day one.
Set up electronic books
e-Defter is mandatory for practically every balance-sheet-based company and is usually set up directly by your Mali Müşavir.
Set up e-Fatura once relevant
At the latest once your prior-year revenue crosses the current threshold, e-invoicing becomes mandatory.
Schedule monthly filings
The VAT return and the combined payroll/SGK filing (MUHSGK) run every month, your Mali Müşavir handles the deadlines.
Prepare the annual corporate tax return
The return for the prior year is filed in April, usually prepared in close coordination with your Mali Müşavir.
Keep the deadline calendar current
Thresholds, deadlines and amounts change regularly, your partner keeps you up to date.
Frequently asked questions about ongoing accounting
Do I really need a Mali Müşavir as a small company?
Yes. For the vast majority of small and medium capital companies, cosigning by an SMMM/Mali Müşavir is mandatory in practice, regardless of company size.
From what revenue is e-invoicing mandatory?
From roughly 3 million TRY prior-year revenue, some sectors like e-commerce or real estate have lower or no thresholds. These figures are adjusted regularly, your Mali Müşavir confirms the current status.
Which monthly deadlines do I need to track?
Mainly the VAT return (KDV) and the combined payroll tax/SGK filing (MUHSGK). Your Mali Müşavir manages the exact dates within the month for you on an ongoing basis.
When is the corporate tax return due?
Generally in April for the prior fiscal year, the exact date is confirmed annually by the tax authority (GİB).
What changed most recently?
The former BA/BS filings were abolished, and e-Defter is now mandatory for practically every balance-sheet-based company, regardless of revenue. Many older guides online are outdated on this.
What does a Mali Müşavir cost per month?
There's a legal minimum tariff, in practice monthly costs are usually higher and depend on scope, industry and transaction volume. Your partner obtains a concrete quote for you.
Do I need to register with the Turkish data protection register (VERBİS)?
The substantive duties under Turkey's data protection law (KVKK, Law No. 6698), such as privacy notices and consents for employee and customer data, apply to practically every company. Formal VERBİS registration itself is only mandatory above certain thresholds, including more than 50 employees, a balance sheet total above 100 million TRY, or for data controllers based abroad. Most newly formed small companies fall below that, but should still meet the underlying KVKK obligations from day one.
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