Every business needs something different: some send their invoices and hand over everything, others run front-office accounting with their own team and only need the statutory close and returns. The service is set up around that need.
Three working models
| Model | You | Us |
|---|---|---|
| Full service | Sending documents, approvals | Front-office accounting, books, payroll, returns, reporting |
| Joint | Invoices, collections and payments in your own software | Review, statutory close, returns, payroll, reconciliations |
| Advisory and review | All accounting | Monthly review, return approval, tax opinions, year end |
Full service scope
- Recording under the uniform chart of accounts; bank, cash, POS and credit card reconciliations
- Sales invoices and receivables, supplier accounts
- Staff expenses and advances
- Payroll and SGK notifications (Payroll and SGK)
- VAT, withholding, stamp duty, provisional tax, corporate / income tax returns (Tax returns)
- e-Invoice, e-Archive, e-Ledger operation (Books and e-Ledger)
- Monthly management report and year-end financial statements
- Group reporting and reconciliation for audits or foreign shareholders
Monthly management report
A one-page summary every month: income, expenses and profit, cash, receivables ageing, taxes and SGK payable, items needing attention (cash build-up, shareholder accounts, undocumented spending). Reports in the format a group requires (Excel, IFRS reconciliation).
Taking over from another accountant
The handover starts with a review before taking responsibility. Findings are shared in writing so that past issues are clear for both sides.
| Check | Why it matters |
|---|---|
| Returns filed vs book entries | Errors can be corrected by voluntary disclosure |
| VAT carried forward and prior-year losses | Usable tax assets |
| Book certifications and e-Ledger berat uploads | Missing berats trigger special irregularity penalties |
| Shareholder accounts, cash and stock | Hidden profit distribution and audit risk |
| Fixed asset register | Duplicate or missing depreciation |
| SGK notifications and incentives | Risk of retroactive cancellation of incentives |
| Transfer pricing and related-party transactions | Annual form and documentation |
| e-Notification box | Unanswered letters |
The previous colleague is notified under professional rules; a checklist is used for handing over books, documents and passwords.
How is the fee set?
By number of documents and employees, type of books, e-document volume, branches, foreign-currency transactions and reporting needs. The fee cannot be below the minimum fee tariff published by TÜRMOB; scope and fee are set in a written contract.
Frequently asked questions
How do I send documents? e-Invoices arrive automatically from the integrator; others by photo, email or shared folder; physical documents are collected monthly.
Can I use my own accounting software? Yes, in the joint model.
Is a handover mid-month possible? Yes, but planning the date around filing periods (e.g. one party filing a month's VAT return) avoids confusion.
Sources
Tax Procedure Law No. 213; Turkish Commercial Code No. 6102; Law No. 3568 and TÜRMOB professional rules; Accounting System Implementation Communiqués (uniform chart of accounts).