Annual Filing Checklist for Foreign-Owned Companies in Turkey

Running a foreign-owned company in Turkey means keeping track of several parallel compliance calendars at once — tax, payroll, invoicing and corporate filings. This checklist groups the recurring obligations we manage for clients into one practical reference.

Monthly

• VAT return filed and paid, covering the previous month's commercial activity.
• Withholding & SSI return (Muhtasar) filed for payroll tax and social security withholding.
• SGK premium payment for employer and employee social security contributions.
• Bookkeeping reconciliation — invoices, bank statements and e-Invoice records matched and closed out for the month.

Quarterly

• Provisional corporate tax (Geçici Vergi) calculated and filed for Q1–Q3, based on year-to-date profit.
• Review of year-to-date results against budget, so surprises surface before year-end rather than at filing time.

Annually

• Annual corporate tax return due April 30, reconciling the full prior fiscal year.
• Domestic minimum tax check — confirming your effective rate meets the 10% floor where it applies (see our minimum tax guide).
• e-Invoice threshold review — checking whether the prior year's turnover now requires e-Invoice registration (see our e-Invoice article).
• Payroll baseline review — updating pay scales, overtime rates and severance ceilings against the current minimum wage (see our minimum wage article).
• Trade Registry filings for any changes to company officers, capital or registered address.

Getting started

New entities should also confirm their exemption window for the domestic minimum tax, register for e-Invoice proactively if growth will cross the threshold within the year, and set up a bookkeeping cadence from day one rather than reconstructing records at filing time. We handle each of these filings directly for our clients — see our full services list for what's included.