Post-Incorporation Checklist in Turkey: Deadlines and Legal Basis, Step by Step

Registration brings the company into legal existence; its tax, social security and e-notification duties start from that date. This checklist puts the deadline-bound items first. VUK is the Tax Procedure Law and GT a General Communiqué.

What Has a Deadline in the First 30 Days?

Three items: the e-notification request to the Revenue Administration (15 days), the beneficial owner notification (1 month) and, for companies selling at retail, the cash register (30 days).

Task	Deadline	Legal basis	Who acts
Notarised signature circular	After registration, before the seal application	Financial seal application documents (VUK GT 397)	Authorised signatory
Service contract and GİB intermediary contract	Before the first return	GİB announcement (15 Feb 2021): service contract entered in e-Birlik, intermediary contract in the Internet Tax Office	Company and accountant
e-Notification request (GİB)	15 days after the start date	VUK art. 107/A; VUK GT 456	Company or office
Beneficial owner notification	1 month after tax registration	VUK GT 529	Company or office
Cash register (ÖKC)	30 days from start (60 in priority development regions)	VUK GT 483, art. 7	Retail business
Financial seal	Before moving to e-Ledger	e-Ledger GT, 4.1.1	Authorised signatory, KamuSM
e-Ledger	From the start date	e-Ledger GT 3.2.6; VUK art. 177	Company, accountant
Electronic corporate books (ETDS)	Opened with registration; user notified	Ministry of Trade Communiqué (OG 14 Feb 2025/32813), arts. 5, 9, 10	Authorised person
Stamp tax on the lease	15 days after signing	Stamp Tax Law art. 22; Table (1)	Company or office
Social security workplace notice and hire notice	When employing staff	Law 5510, arts. 8, 11	Employer, accountant

Are the Two e-Notification Systems the Same?

No. A company must be in both. The Revenue Administration’s system carries tax office notices: corporate taxpayers must use it (VUK art. 107/A) and apply within 15 days of the start date (VUK GT 456). PTT’s national system, UETS, carries notices from other agencies and courts; electronic service is mandatory for private-law legal entities (Notification Law No. 7201, art. 7/a).

The company’s UETS address is created when its details are passed from MERSİS to PTT, and per the PTT guide the company’s authorised person then activates the account on the UETS portal. In both systems a notice is deemed served at the end of the fifth day after it reaches the address, so someone must watch both accounts.

Is a KEP Address Mandatory?

No. A KEP (registered electronic mail) address is not required to receive e-notifications. Turkish Commercial Code art. 18/3 lists KEP as one of several ways for merchants to send notices of default or termination to each other, alongside notary, registered mail and telegram.

Beneficial Owner Notification

A new corporate taxpayer files its beneficial owner details through the Internet Tax Office within one month of tax registration, using an electronic form; paper filings are not accepted (VUK GT 529).

E-Ledger and Financial Seal

A taxpayer that started business on or after 1 January 2025 and keeps books on the balance-sheet basis must keep e-Ledger from the start date (e-Ledger GT 3.2.6). All commercial companies are first-class merchants and therefore on the balance-sheet basis (VUK art. 177). A legal entity applies with a financial seal and software approved by the Revenue Administration (4.1.1).

The “3 months” rule is narrower than it sounds. It applies to taxpayers that change type, demerge or merge, and to an individual taxpayer converting into a company; the period cannot exceed 3 months from the start of the month after registration (3.2.5 and 3.2.8). A company formed from scratch has no such window.

Share Register and Resolution Books

Companies registered on or after 1 January 2026 keep the share register, the general assembly minute book and the board or managers’ resolution book in the Ministry of Trade’s electronic system. The books open simultaneously with registration, with no notary certification (art. 9/1), and access belongs to a system user chosen among board members, managing partners or third parties (art. 10). This is separate from the tax e-Ledger.

Social Security and Staff

The workplace notice is due on the day the company starts employing insured staff; when company formation is reported to the trade registry, that report counts as notice to the Social Security Institution (Law 5510, art. 11). The hire notice is filed before work starts; for a first-time workplace, staff starting within the first month may be notified by the end of that month (art. 8). See also our post on social security hire and termination notices.

Stamp Tax

A lease is taxed at 1.89 per thousand of the rent over the lease term, and other contracts with a stated amount fall under the general 9.48 per thousand rate (Table (1)). Payment is due within 15 days of the document’s date; taxpayers designated by the Ministry file the month’s documents by the 20th of the following month (Stamp Tax Law art. 22).

E-Invoice and E-Archive

Whether the new company must issue e-invoices depends on turnover or sector; below the threshold it may still apply voluntarily (VUK GT 509). For the thresholds, read our e-invoice and e-archive threshold guide.

Frequently Asked Questions

Do I have 3 months to apply for e-Ledger?

No. Three months applies to changes of type and conversions; a new company on balance-sheet accounting keeps e-Ledger from the start date (e-Ledger GT 3.2.6).

Do I need the tax plate right away?

Capital companies obtain the plate showing their taxable earnings by the end of May every year (VUK art. 5). It is an annual duty, and we plan a new company’s first plate alongside its first return period.

What happens if I never open the e-notification account?

For a corporate taxpayer the system is mandatory, and a notice is deemed served at the end of the fifth day after it reaches the address (VUK art. 107/A).

My company was formed in 2025. Do the resolution books stay with the notary?

They can stay in paper form. Moving to the electronic system is voluntary; a company that moves cannot go back to paper and must have the old books closed by a notary within two months (Communiqué arts. 5 and 9).

A Calendar for the First Weeks After Incorporation

In the first week after registration we put the e-notification request, beneficial owner notification, e-Ledger and seal application and social security notices on one dated calendar. See our company formation service page or get in touch. Still choosing a structure? Read our sole proprietorship versus limited company comparison.