The work is not over once your company is entered in the trade registry. The tax office, SGK and the Ministry of Trade now correspond with your company largely electronically, and some of your books are kept electronically too. The list below brings together the digital tasks to complete in the first weeks after formation and shows which of them are mandatory for which company.
Short checklist
| Task | For whom | When | Where |
|---|---|---|---|
| GİB e-notification application | All capital companies; income tax payers with business, agricultural or professional income (except the simplified regime) | Within 15 days after starting business (companies) | Tax office or Digital Tax Office |
| UETS (National Electronic Notification) address | All legal persons under private law, i.e. companies | Together with formation; an authorised person activates access | etebligat.gov.tr (PTT) |
| SGK e-notification address | Employers with insured employees | Within 3 months from the end of the month in which the first employee starts | SGK e-notification system |
| Electronic Commercial Books System (ETDS) | All companies registered from 1 January 2026 | Books are opened together with registration | etds.ticaret.gov.tr (log in via e-Devlet) |
| KEP address | Needed in practice even where not mandatory; required for ETBİS registration by e-commerce businesses | Before starting business | Authorised KEP service providers |
| e-Signature (qualified electronic certificate) | Company officers; used in e-Devlet, MERSİS and many public systems | During formation | Authorised electronic certificate service providers |
| Financial e-seal | Legal persons using e-Invoice and e-Ledger (GİB portal or own system) | Before the e-Document application | Public Certification Centre (TÜBİTAK) |
| e-Invoice, e-Archive, e-Ledger | Depending on turnover and sector; voluntary for many new companies | Before the mandatory date | Private integrator or GİB portal |
| ETBİS registration | Businesses selling through a website or app, and marketplaces | Before starting business | ETBİS via e-Devlet |
GİB e-notification
The tax office sends documents such as payment orders, assessment notices, VAT refund deficiency letters and audit letters to your e-notification address. The procedures were reorganised by Tax Procedure Law General Communiqué No. 596 (Official Gazette 11.10.2026), based on Tax Procedure Law art. 107/A as amended by Law No. 7587:
- Who must use it: corporate tax payers; income tax payers taxed on actual results for business, agricultural and professional income; general and ordinary limited partnerships; persons in whose name vehicles on SCT list (II) subject to registration are first registered.
- Application: those starting business after the Communiqué was published join the system within 15 days after the start of business, through the Digital Tax Office or by filing a request with the tax office (Annex 1 for legal persons, Annex 2 for individuals). For those in scope who have not yet joined, the last day is 30 November 2026 (the end of the month after publication).
- Date of notification: a document is deemed notified at the end of the fifth day after it reaches your electronic address, and it is not also sent by post. Not opening the box does not mean notification has not taken place.
- Sanction: those who are required to apply but do not do so in time face the relevant penalty provisions of the Tax Procedure Law.
UETS: National Electronic Notification System
Courts, enforcement offices and many public bodies send notifications to companies at the UETS address operated by PTT. Article 7/a of Notification Law No. 7201 makes electronic notification mandatory for all legal persons under private law, including companies. A company's UETS address is created by PTT; company officers activate access by following the steps on etebligat.gov.tr.
Notification is deemed made at the end of the fifth day after the document reaches the electronic address. Because litigation and enforcement deadlines run from that date, monitoring the UETS box regularly is important to avoid losing rights.
SGK e-notification
Under the Regulation on Electronic Notification by the Social Security Institution, employers with insured employees under art. 4/1-a and 4/1-c of Law No. 5510 must obtain an SGK e-notification address. Employers who have just started employing staff apply within 3 months from the end of the month or period in which they started. Administrative fines, premium debts and payment orders are sent to this address; notification is deemed made at the end of the fifth day after the document reaches it.
Other steps when hiring your first employee: Hiring your first employee
KEP: Registered Electronic Mail
KEP is e-mail whose sending and delivery can be proven legally. Article 18 of the Turkish Commercial Code provides that notices between merchants such as default, termination and rescission may be given by KEP as well as by notary, registered letter with acknowledgement of receipt or telegram. A KEP address:
- is required for e-commerce businesses as an address suitable for notification in ETBİS registration,
- is used in official correspondence with many public bodies and companies,
- allows provable notices without notary costs.
KEP addresses are obtained from KEP service providers authorised by the Information and Communication Technologies Authority. When opening a KEP address for a company, the officer's identity and the company's authority documents are required.
e-Signature and financial e-seal
| e-Signature (qualified electronic certificate) | Financial e-seal | |
|---|---|---|
| Issued to | An individual | A legal person (the company) |
| Legal effect | Secure electronic signature with the same legal effect as a handwritten signature (Law No. 5070 art. 5) | Approval of electronic documents under tax legislation on behalf of the company |
| Where it is used | Logins to e-Devlet, MERSİS, KEP, e-notification, UETS, ETDS; electronic contracts | e-Invoice and e-Ledger (GİB portal or the company's own system) |
| Where to obtain it | Authorised electronic certificate service providers | Public Certification Centre (TÜBİTAK BİLGEM) |
In sole proprietorships the owner's e-signature is used instead of a financial e-seal. Companies using e-Invoice through a private integrator can also sign through the integrator's system.
ETDS: Electronic Commercial Books System
This is a Ministry of Trade system for keeping electronically the commercial books that are not related to accounting: the share register, the board of directors' resolution book, the managers' resolution book and the general meeting minutes book. The journal, general ledger and inventory book are covered by GİB's e-Ledger application and should not be confused with ETDS.
- Basis: Communiqué on Keeping Commercial Books Not Related to Accounting in Electronic Form (Official Gazette 14.02.2025, No. 32813). The system opened on 1 July 2025.
- Who must use it: all companies whose formation is registered from 1 January 2026, and companies whose formation and amendments to articles require Ministry of Trade permission (banks, insurance and financing companies, holding companies, independent audit firms, etc.).
- New companies: the books are opened in ETDS at the same time as registration. At formation, the system user who will make entries in the books (a member of the management body, a managing partner or a third individual) is designated.
- Other companies: may switch voluntarily from 1 July 2025. On switching, the paper books receive a closing certification from a notary; if one of the books is missing, a certificate of loss must first be obtained. A company that switches to ETDS keeps all books in scope electronically.
- Use: log in at etds.ticaret.gov.tr through e-Devlet with an e-signature, mobile signature or internet banking. Meeting minutes are scanned and uploaded as PDF without delay. The service is free and no opening or closing certification is required. Copies of resolutions taken from the system can be verified by third parties with a QR code and verification code.
Detailed guide: ETDS guide
ETBİS: Electronic Commerce Information System
Businesses selling through their own website, mobile app or a marketplace store must register with ETBİS through e-Devlet before starting business. Registration requires the MERSİS and tax ID numbers for merchants, or the Turkish ID and tax ID numbers for tradesmen, together with domain and app details; a KEP address suitable for notification, the types of goods and services sold and payment methods are also declared. Registered businesses are listed on eticaret.gov.tr.
Detailed guide: ETBİS registration
e-Invoice, e-Archive and e-Ledger
For a new company, the e-document obligation mostly depends on turnover and sector; voluntary adoption in the first year is also possible. Thresholds and how to apply: e-Invoice obligation · e-Invoice, e-Archive and e-Ledger
What we take on as your practice
At formation we draw up the timetable for these applications, prepare the tax office and SGK applications and guide you through the ETDS system user resolution and the switch to e-documents. Monitoring the e-notification, UETS and SGK boxes can be part of our monthly service. Signatures and authorisations in the applications must, by law, be given by company officers.
Sources
- Revenue Administration, Tax Procedure Law General Communiqué No. 596 (e-notification) · Digital Tax Office
- National Electronic Notification System · Notification Law No. 7201 art. 7/a
- Electronic Commercial Books System · Ministry of Trade
- Electronic Commerce Information System (ETBİS)
- Electronic Signature Law No. 5070