Company & Compliance

Mandatory Registrations

Mali mühür, e-fatura, e-defter, and KEP: the four electronic components every Turkish company needs, provisioned during incorporation.

  • Mandatory
  • Day-one
  • Universal from 2026

What it is

Turkey runs its tax and corporate compliance stack on mandatory digital infrastructure. From day one, your company needs a qualified electronic seal (mali mühür), the e-invoice system (e-fatura), the electronic ledger (e-defter), and a registered electronic mail address (KEP). We provision and configure all four during the formation engagement, so your first sale, first hire, and first tax filing run on compliant rails. From 1 January 2026, universal e-invoicing removes any remaining choice: every Turkish taxpayer needs this stack.

The stack

Four electronic components.
One operating layer.

Mali mühür unlocks e-fatura. E-fatura unlocks (and forces) e-defter. KEP runs in parallel as the company's official inbox. All four are set up before your first invoice goes out.

  1. 01

    Mali mühür

    Qualified electronic seal

    What it does

    The cryptographic certificate that represents the legal entity on every digital filing. Without it, the e-fatura system can't be entered.

    Required when

    Issued at incorporation. Annual renewal.

  2. 02

    E-fatura

    E-invoice

    What it does

    The state-run electronic invoice exchange. Invoices issued through e-fatura are filed automatically with the Revenue Administration as they're sent.

    Required when

    Mandatory over ₺3M gross sales (or ₺500K from online platforms). Universal from 1 January 2026.

  3. 03

    E-defter

    E-ledger

    What it does

    Electronic journal and general ledger, submitted monthly to the Revenue Administration. Replaces paper bookkeeping for any e-fatura taxpayer.

    Required when

    Required from the next calendar year after a company joins e-fatura.

  4. 04

    KEP

    Registered electronic mail

    What it does

    Legally binding e-mail under the Electronic Communications Law. The address used to serve official notices to and from public authorities.

    Required when

    Activated at incorporation. Used as long as the company is active.

What's included

Every certificate, registration, and renewal.

  • Mali mühür (qualified electronic seal) issued for the legal entity
  • E-fatura (e-invoice) registration with the Revenue Administration
  • E-defter (e-ledger) registration and accountant integration
  • KEP (registered electronic mail) address activated
  • Test invoice issued and reconciled end-to-end
  • Annual mali mühür renewal handled on retainer

Key facts

The thresholds, the dates, the legal grounding.

Mali mühür (qualified e-seal)
The qualified electronic certificate that represents the company on every e-invoice and digital filing. Required to enter the e-fatura system. Renewed annually.
E-fatura thresholds
Mandatory for businesses with gross sales over ₺3M, or ₺500K from online sales / platforms. From 1 January 2026, the ₺3,000 e-archive threshold is removed. Every Turkish taxpayer files invoices electronically.
E-defter cadence
Once a company is in the e-fatura system, electronic ledgers become mandatory from the next calendar year. Journal and general ledger filed monthly with the Revenue Administration.
KEP
Legally binding registered electronic mail (Kayıtlı Elektronik Posta). Required for many official communications and for serving notices in commercial disputes.
When we set it up
All four components are provisioned during incorporation. By the time the activity certificate is issued, the digital stack is ready to use.
Cross-border invoicing
The e-fatura system supports invoicing non-resident customers in foreign currency. The same documents anchor the 100% service-export exemption.

Bundled in

  • Starter
  • Builder
  • Enterprise

Pricing

Included in every package. Annual mali mühür renewal billed at cost.

Ready to map your setup?

Free 30-minute discovery call. We'll match the right services to your stage and come back with a fixed-fee proposal.