An annual compliance calendar for a Turkish company should be built before the first busy month, then updated as the company changes. It is an operating control: one owner, one evidence folder and one review date for each tax, corporate and payroll workstream. It is not a substitute for checking the live filing position with the relevant authority.
What belongs in a Turkish company compliance calendar?
Start with the company’s financial year, legal form, tax registrations, e-document status, employee status and any sector licence. Those facts decide what the calendar must track. Put routine tax and accounting tasks on one lane, corporate decisions on a second lane, and employment records on a third. A calendar that simply copies generic internet dates will miss the company-specific triggers.
Keep a short evidence list beside each task: working papers, approval, filing receipt, payment record and the person responsible. This is more useful than a spreadsheet full of coloured deadlines.
What should happen in the first three months after year-end?
For an anonim şirket, the Turkish Commercial Code says the ordinary general meeting is held within three months after the end of each activity period. Article 514 also says the board prepares the prior period’s financial statements, their annexes and the annual activity report within the first three months of the following accounting period. Read the official Commercial Code text alongside the articles of association and the company’s actual year-end.
For a 31 December year-end, that creates an early-year corporate work window. It should cover the draft financial package, the proposed profit-use decision where relevant, the meeting documents and any follow-on register action. The exact file depends on the company type and facts.
How should tax and accounting work be tracked during the year?
Use a monthly close checklist, even in months without a major corporate decision. Reconcile sales, purchases, bank movements, payroll inputs, invoices and supporting documents before the accountant prepares returns. The Digital Tax Office is the official tax-side entry point for current account records and digital services; use it and the current Revenue Administration notices to confirm live dates, extensions and taxpayer-specific messages.
VAT, withholding and corporate-tax work are different streams. They need separate owners and reconciliations. For the VAT lane, see the practical guide to KDV registration and rates for Turkish companies; it should sit beside, not replace, the company’s current tax file.
When does payroll enter the calendar?
Payroll enters as soon as the company employs people. Record the hiring date, workplace and social-security setup, monthly payroll inputs, leave changes and payment evidence in the same controlled cycle. The Social Security Institution is the primary authority for the social-security layer. A company with no employees should not copy an employer calendar, while a company making its first hire should prepare the SGK process before the first pay run.
Read the first-employee SGK guide for the onboarding sequence. Keep contractor classification and employee payroll separate. Calling someone a contractor does not make the underlying facts disappear.
What should foreign shareholders review every quarter?
Foreign shareholders need a short management pack, not a pile of Turkish-language receipts. Review cash, tax balance, invoices, payroll exposure, material contracts, director authority, bank or EMI signatories and any change in address or activity. Ask whether the bookkeeping records still match the public corporate record. The answer often reveals the next compliance task.
The companion guide to accounting and bookkeeping obligations for Turkish companies explains the records discipline behind this calendar. For formation, governance and ongoing process support, contact Corpenza’s company-formation team.
Frequently asked questions
Is one annual calendar enough for every Turkish company?
No. A trading company with employees and e-document obligations has a different operating calendar from a dormant holding company. Start from registrations and actual activity.
Does the three-month rule apply from 31 December?
The Code measures the ordinary general-meeting and specified financial-package timing from the end of the activity period. A 31 December year-end is only one example; confirm the company’s own accounting period.
Can an accountant own the whole calendar?
An accountant can prepare and file assigned work, but directors and shareholders still need an internal owner who supplies records, approves decisions and checks exceptions.
Should a calendar include filing dates only?
No. Add preparation, review, approval, filing and evidence-retention steps. The earlier steps are what prevent late or inconsistent submissions.
This article is general information, not legal, tax or employment advice. Turkish requirements can change and depend on the company’s facts.
