Yeşil Outsourcing is a certified public accountancy (SMMM) firm based in Maltepe, Istanbul. The firm keeps the statutory books of limited liability companies (Ltd. Şti.), joint stock companies (A.Ş.), companies with foreign shareholders and other businesses in accordance with the Uniform Chart of Accounts (Tekdüzen Hesap Planı) and the Tax Procedure Law (VUK, Vergi Usul Kanunu), and prepares their periodic tax returns within the statutory deadlines. The professional responsible for all files is Ümit Çelik, SMMM (Certified Public Accountant), registered with İSMMMO (Istanbul Chamber of Certified Public Accountants) under registration no. 26273. All work is checked by a second staff member other than the person who prepared it. A summary of the financial position is shared with the business owner every month.

Last updated: 28 October 2026 · Responsible professional: Ümit Çelik, SMMM

Who is this service for?

• Limited and joint stock companies that wish to outsource their accounting to a licensed SMMM firm
• Businesses with their own accounting staff that need support with tax returns, period-end closing and review
• Companies with foreign shareholders that keep statutory books in Türkiye and need to report to their shareholders in English or Russian
• Businesses planning to transfer their accounting to another firm, or whose past records contain irregularities
• Companies newly brought within the scope of e-Fatura (e-invoice), e-Arşiv (e-archive invoice) or e-Defter (electronic ledger) and wishing to manage the transition in a planned way
• Sole proprietorships and self-employed professionals

Scope of service

Statutory books and record-keeping

• Journal, general ledger and inventory book entries (balance-sheet basis)
• Recording of purchase and sales invoices, bank and cash movements, expense documents and payroll accruals
• Reconciliation of customer/supplier accounts, bank accounts and shareholder current accounts
• Period-end procedures, including depreciation, foreign exchange revaluation, rediscount, provisions and accruals

Tax returns and notifications

• KDV (VAT) return; where required, VAT Return No. 2 filed under the reverse-charge mechanism for services purchased from abroad
• Muhtasar ve prim hizmet beyannamesi (combined withholding tax and social security premium return), coordinated with the payroll service
• Stamp tax return
• Provisional (quarterly advance) tax returns
• Annual corporate income tax or personal income tax return
• Where required, beneficial ownership notifications and other notifications to GİB (Gelir İdaresi Başkanlığı, the Revenue Administration)

e-Transformation

• Planning and implementation of the transition to e-Fatura, e-Arşiv invoice, e-İrsaliye (e-dispatch note) and e-Defter
• Monitoring that e-Defter berat (ledger certificate) uploads are made on time
• Monitoring of the e-Tebligat (electronic notification) inbox and forwarding incoming correspondence to the business owner

Tax advisory and tax audits

• A company-specific tax calendar and payment reminders
• Handling of the process and correspondence with the tax authority during tax audits
• Preparation of responses to izaha davet (invitation to explain) letters; assessment of whether a voluntary corrective disclosure (pişmanlıkla beyan) is needed
• Preparation of VAT refund files
• Assessment of the tax effect of matters such as profit distribution, shareholder current accounts and financing expenses

How does the process work?

• 1. Initial meeting: The line of business, transaction volume, number of employees, e-document status and reporting language are discussed. The scope of service is then set out in writing.
• 2. Handover and opening: Prior-period books, the trial balance, tax returns and e-Defter certificates are taken over. GİB and e-Devlet (the government e-services portal) authorisations are set up. Tax registration records are checked and a filing calendar specific to the business is prepared.
• 3. Monthly document flow: The channel and cut-off date for sending documents are agreed together. e-Invoices are retrieved through the system. Other documents and bank movements are processed on a regular basis.
• 4. Review and filing: Entries and tax returns are checked by a second staff member. Tax accruals are sent to the business owner before the payment date.
• 5. Monthly summary and period end: A summary of the financial position is shared each month. In provisional tax periods and at year end, closing entries are completed and the financial statements and annual tax return are prepared.

Deliverables

• For each period, tax returns and accrual slips, amounts payable and payment deadlines
• A monthly financial summary (income, expenses, VAT and tax burden, cash position)
• Interim balance sheet and income statement for provisional tax periods
• At year end, the balance sheet, income statement and statutory books (including e-Defter certificates)
• Trial balance and account statements on request
• Summary reports in English or Russian, if requested

Relevant legislation and tax returns

• Tax Procedure Law No. 213 (VUK): Provisions on bookkeeping, documentation, valuation, record retention and penalties. Current rules on inflation adjustment for tax purposes (VUK repeated Article 298 and provisional articles) are monitored separately for each accounting period.
• Corporate Income Tax Law No. 5520 and Income Tax Law No. 193: Annual filing, provisional tax and withholding tax obligations
• Value Added Tax Law No. 3065: VAT returns, reverse-charge VAT and refunds
• Stamp Tax Law No. 488
• Turkish Commercial Code No. 6102: Commercial books and financial statements
• Law No. 3568 on Certified Public Accountants and Sworn-in Certified Public Accountants: Powers and responsibilities of the professional
• Revenue Administration (gib.gov.tr): e-Fatura, e-Arşiv and e-Defter regulations, tax calendar

Note: Filing and payment dates may change with amendments to the legislation. The reference source is GİB’s current tax calendar.

Risks to be aware of

• Late or unfiled returns: These may give rise to an irregularity penalty and late payment interest. If repeated during the year, the total cost increases noticeably.
• Under-declaration: A tax audit may result in a tax loss penalty (vergi ziyaı cezası) and an additional assessment.
• Undocumented or improperly documented expenses: The expense may be disallowed and the tax base increases.
• Inconsistencies between filings: Where Ba-Bs forms (monthly purchase and sales notifications), VAT returns and e-document data do not match, an invitation to explain or a tax audit may follow.

Working principles

• Responsible SMMM: Files are handled under the responsibility of Ümit Çelik, SMMM, registered with İSMMMO.
• Double check: All work is checked by a second staff member other than the person who prepared it.
• Monthly summary: Figures are shared both in technical tables and as a short summary.
• Working languages: Correspondence and reporting can be in Turkish, English and Russian. Official filings are made in Turkish.
• Coordination: Accounting, payroll and foreign-capital obligations are handled by the same firm.
• Response time: The standard is to reply to messages within one business day.

Frequently asked questions

Can accounting be transferred to another firm in the middle of the year?

Yes. A transfer can be made in any month. The latest trial balance, filed tax returns, statutory books and e-Defter certificates are obtained from the previous accountant, and the opening entries are made on that basis. GİB and e-Devlet authorisations are also assigned to the new firm at the time of transfer.

When and how should documents be sent?

A cut-off date and a delivery channel are agreed at the start. e-Invoices are retrieved from the system automatically. Paper documents, bank account movements and other records need to be sent by that date so that returns can be prepared on time.

Are tax returns shown to the business owner before they are filed?

The amounts due and a summary of the return are sent to the business owner before the payment date. Paying taxes on time is the company’s responsibility. The firm also sends separate reminders of payment dates.

How is the accounting fee determined?

The fee depends on the number of invoices and bank transactions, the number of employees, the scope of e-documents, import and export transactions and the required reporting language. The minimum fee schedule that professionals must observe is also taken into account. A written quotation is provided after the initial meeting.

What support is provided if a tax audit begins?

The subject and scope of the audit are clarified, the requested documents are prepared and correspondence with the tax authority is handled. If the matter reaches the stage of a legal dispute, the firm works together with the business owner’s lawyer where necessary.

Can the books be viewed in English or Russian?

Statutory books and tax returns are kept in Turkish. Summaries of them and management reports can be prepared in English or Russian.

Contact

The scope of service is determined in an initial meeting about the company’s structure and needs.

Phone: +90 506 271 43 48 · WhatsApp: 0506 271 43 48 · Email: info@yesiloutsourcing.com · Monday–Friday 09:00–18:00