Monthly accounting obligations of a Turkish company: the calendar and your part in it
A Turkish company files electronic returns every month whether or not it traded, and only a licensed accountant (SMMM or YMM, Law 3568) may sign them. The foreign owner is not a spectator: the law places the returns, the books and the payments on the company and its director, and the accountant cannot file what the director has not delivered and signed for. This guide lists what the SMMM does each month, quarter and year in 2026, the deadlines, and what you must provide and sign.
The monthly calendar
| Return or act | What it covers | Deadline (following month) |
|---|---|---|
| KDV beyannamesi (VAT return) | Output VAT on sales, input VAT on purchases; filed even at zero | Filed and paid by the 28th |
| Muhtasar ve Prim Hizmet Beyannamesi (MUHSGK) | Income-tax withholding on salaries, rent and professional fees, plus SGK premium data per employee | Filed by the 26th; tax paid by the 26th, premiums by the last day |
| SGK premiums | Employee and employer social-security and unemployment premiums | Paid by the last day of the following month |
| e-Defter (electronic ledgers) | Journal and general ledger kept electronically and certified (berat) with the GİB | Berat upload within the period set by the GİB (monthly or quarterly option) |
| e-Fatura / e-Arşiv | Invoices issued within seven days of delivery, through the GİB systems where the company is enrolled | Continuous |
| Damga vergisi (stamp duty) return | Contracts signed in the month, where the company is a continuous stamp-duty taxpayer | Filed by the 26th |
Deadlines falling on a weekend or holiday move to the next business day; the Revenue Administration publishes the calendar each year and occasionally extends dates by circular. Check gib.gov.tr rather than memory.
Quarterly and annual
- Geçici vergi (advance corporate tax) for each quarter, filed and paid by the 17th of the second month after the quarter; the fourth-quarter return was abolished from 2022, so three a year.
- Kurumlar vergisi (corporate tax return) for the year, filed by the end of April with the financial statements; the rate is set by the Corporate Tax Law and changes have been frequent.
- Annual ledger formalities: closing certification of the e-ledgers, the decision ledger kept by the director, and the general assembly of the company within three months of year-end for an AŞ and an Ltd.
- Statistics and surveys for larger companies, and the transfer-pricing form where there are related-party transactions abroad.
What the SMMM needs from you every month
The accountant works from documents, not from your bank app. By the first days of each month the SMMM expects: every sales invoice issued; every purchase invoice and expense receipt in the company's name (a receipt in a shareholder's name is not deductible); bank statements for every account, including foreign-currency accounts, with an explanation of unusual entries; payroll changes, new hires and leavers with their documents; contracts signed in the month; customs declarations for imports and exports; and the receipts for taxes and premiums you paid. Late documents mean a return filed on estimates and a correction later, with penalties on the difference.
Why the foreign owner must sign
Three signatures are yours and cannot be delegated to the accountant:
- The engagement contract (sözleşme) with the SMMM, required by the profession's rules before any return is filed; it names the fee, which may not fall below the TÜRMOB minimum tariff.
- The returns themselves. The SMMM files under their own e-Beyanname credentials, but the content is the company's declaration; the director approves each return, in practice by e-mail or the accountant's portal, and the tax office pursues the company, not the accountant, for the tax.
- The company's electronic identities: the e-signature or mobile signature for e-Devlet and MERSİS, the financial seal (mali mühür) for e-Fatura and e-Defter, and the KEP address for official notices, which are issued to the company and its director personally. The accountant may operate them only under a written authorisation.
A director abroad therefore needs an e-signature that works remotely and a reliable channel to the SMMM; the usual failure is a return not approved in time because nobody could reach the director.
Fees and what goes wrong
The SMMM's fee follows the TÜRMOB minimum tariff: for an İstanbul limited company with few transactions about ₺4,868 per month in 2026, more with employees, imports or e-Fatura volume; charging below tariff is a disciplinary offence. Late filing of a return carries a special irregularity fine per return; late payment carries monthly default interest; a missing e-Defter berat can lead to the books being treated as not kept, with VAT deductions disallowed. Our accounting coordination sits between you and your SMMM: document collection by a monthly checklist, the accountant's requests explained in your language, and one calendar of filing and payment dates.
State fees and notarial tariffs are paid by you directly to the state or to the notary; they never pass through us and we receive nothing from any notary. The figures above are the official 2026 tariff, last checked 24.10.2026.
Last verified: 24.10.2026 · source: TÜRMOB 2026 Asgari Ücret Tarifesi — turmob.org.tr; gib.gov.tr (vergi takvimi); sgk.gov.tr; Law 3568 — mevzuat.gov.trSources
- gib.gov.tr — Revenue Administration: tax calendar, e-Beyanname, e-Defter, e-Fatura
- sgk.gov.tr — Social Security Institution: premium deadlines, MUHSGK
- turmob.org.tr — Union of Chambers of Certified Public Accountants: 2026 minimum tariff
- mevzuat.gov.tr — Law 3568; Tax Procedure Law 213; VAT Law 3065; Corporate Tax Law 5520
Questions
My company had no sales this month. Does the accountant still file?
Yes. The VAT return and the withholding return are filed even at zero, and the e-ledgers are certified for the period. A company that stops filing is deemed to have abandoned its tax registration, with consequences for the bank account and the director's residence or work permit.
Can I use any accountant, including one abroad?
No. Only an SMMM or YMM registered with a Turkish chamber under Law 3568 may sign Turkish returns, and the engagement contract must be with that professional. Foreign accountants may advise you, but the Turkish filings are the Turkish accountant's.
What happens if I cannot be reached to approve a return?
The accountant may not file without the company's approval, and the deadline does not wait. Agree a standing approval procedure in the engagement contract, keep a remote e-signature, and name a second contact. A missed deadline is the company's fine, not the accountant's.