Tax Office Address Inspections in Turkey: How They Work with a Virtual Office

If you are setting up a company in Turkey or moving its registered address, you will soon hear the word yoklama: an on-site inspection by the tax office. “Will an inspector come?”, “Who will receive them?”, “What if nobody is there?” are among the most common questions from founders, especially those who plan to use a virtual office or who live outside Turkey.

This guide explains what a tax office inspection is, when and how it happens, what the inspector checks and how inspections work at a virtual office address.

This article is for general information only. Tax office practice can change; for your specific situation, consult a Turkish accountant (mali müşavir).

What is a tax office inspection?

A yoklama is an on-site check by the Turkish tax administration to establish facts about taxpayers directly at their address. Its legal basis is the Tax Procedure Law. Inspections are carried out by inspectors appointed by the tax office, who record their findings in an official report (yoklama fişi).

The main purpose is to confirm that a company that exists on paper actually operates at the address it has declared. It is one of the key tools against shell companies used to issue fake invoices.

When does an inspection happen?

The tax office can carry out an inspection whenever it sees fit, but in practice most inspections happen in these situations:

• Start-of-business inspection: After a company is registered and becomes a taxpayer, to confirm it has started operating at the declared address. This is the most common type.
• Change of address: When a company moves its registered office, to verify the new address.
• Routine and special inspections: Based on the tax office’s risk analysis, tip-offs or requests from other authorities.

Inspections usually take place without prior notice during official working hours.

What does the inspector check?

The main points the inspector looks at are:

• Whether there is a sign or other identification of the company at the address,
• Whether someone who can represent the company is present,
• The document that entitles the company to use the address (a lease or a virtual office contract),
• The company’s scope of activity and how it is carried out,
• Where necessary, the tax certificate and other documents.

The inspector records the findings in the report and signs it together with the authorised person present at the address.

How does an inspection work at a virtual office?

For a company using a virtual office, the inspector is received by the virtual office provider’s team. A well-run process looks like this:

1. The inspector arrives and states which company the visit concerns.
2. The provider’s team identifies the company and finds its details and contract in their records.
3. The virtual office contract is presented. It is the legal basis showing that the company operates at that address.
4. The inspector’s questions are answered; if necessary, the company’s authorised person is contacted by phone.
5. The report is signed and the company is informed about the visit.

For this to work, the provider must be in the office during working hours every business day. A locked door, or an office that is only open a few days a week, creates a real risk that the company will be recorded as “not found at the address”.

What if the company is not found?

If the inspection finds that the company does not operate at its address, the consequences can be serious:

• Problems with the company’s tax registration; in some cases it can be suspended or closed ex officio.
• The reliability of the company’s invoices may be questioned, which can also affect your customers.
• Access to e-invoicing and other digital services may be restricted.
• Putting things right can take correspondence with the tax office and a new inspection, costing time and money.

If this happens, contact the tax office together with your accountant as soon as possible.

Checklist: being ready for an inspection

Whether you use a virtual office or have your own premises:

1. Keep the address document ready: The lease or virtual office contract should be current and signed.
2. Make sure someone is there: Someone should be able to open the door and recognise the company during working hours.
3. Keep company details up to date: The provider’s records should include the company name, tax number, authorised person and contact details.
4. Keep your phone on: The inspector may want to speak to the authorised person. Bear in mind that this conversation will usually be in Turkish.
5. Inform your accountant: Make sure they know an inspection is expected after formation or an address change.

Questions to ask a virtual office provider

When choosing a provider, who will be at the office during an inspection matters as much as price:

• Which days and hours is the office open? Is someone authorised there every business day?
• Who is at the office when the inspector arrives, and how are you informed?
• How long has the provider been at this address? An address that stays the same for years matters for your records.

On site for inspections in Kozyatağı, Istanbul

Open Up Office has operated from the same address in Kadıköy Kozyatağı since 2011. Our office is open on weekdays from 09:00 to 17:00 (GMT+3); when the inspector arrives, our team is on site, shows your company’s contract and keeps you informed. Learn more about our virtual office service, or if you are about to set up a company, read our guide to company formation in Turkey.