How Does a Tax Office Inspection Work at a Virtual Office?

A tax office inspection (yoklama) is an on-site check by the tax administration of a taxpayer and the facts relating to its tax registration. The most common type is the start-of-business inspection: the officer checks that a newly founded business exists at the address it registered and which activity it carries out. The findings are recorded and form the basis for opening the tax registration.

Inspections are not limited to the start of business. They can also follow an address change, a general check by the tax administration or a complaint.

The inspection is part of opening the business’s tax registration. You first obtain an address, the start of business is then reported to the tax office, and an inspection officer visits the address and records the findings. If the inspection is positive, your tax registration is opened and you can obtain your tax certificate (vergi levhası).

• Address: You obtain a document that shows your business address: a lease for your own premises, a service agreement at a virtual office.
• Start-of-business notice: Limited and joint-stock companies are founded through the trade registry, which passes the information to the tax office. Sole proprietorships and self-employed professionals notify the tax office directly; your accountant usually handles this online.
• Inspection: The officer visits the registered address, records that the business exists and what it does.
• Tax registration and certificate: If the inspection is positive, your tax registration is opened. The tax certificate is obtained online today.

E-yoklama is the practice of recording inspection findings electronically instead of on a paper form. The officer enters the findings digitally on site and the record goes straight into the tax administration’s system. Nothing changes for the taxpayer: the officer still visits the address and asks the same questions. Ask your accountant how to access the inspection record.

Inspections usually take place during office hours in the days after the start-of-business notice; the exact time depends on the tax office’s workload. For Archerson clients the tax office usually announces the visit time by SMS the day before the inspection. Keep an eye on your phone and messages during this period so you do not miss it.

At a virtual office the office team receives the officer at the address. Hours at Archerson branches:

• Archerson Kadıköy: Building access is Monday–Saturday 08:00–23:00 and Sunday 09:00–18:00. Secretarial services are available Monday–Friday 09:00–19:00 and Saturday 09:00–18:00; there is no secretarial service on Sunday.
• Archerson Acarkent: Building access in Acarkent is continuous. Secretarial services are available Monday–Friday 08:30–18:00 and Saturday 08:30–17:00; there is no secretarial service on Sunday.

If longer than expected has passed, call the relevant unit of the tax office together with your accountant and ask about the status of your application. Check the address, floor, door number and contact details in the notice for errors. If you use a virtual office, ask the office team whether the officer has visited.

Common reasons

• An incomplete or incorrect address (building name, floor, unit number)
• No authorised person at the address when the officer arrives
• A missed message from the tax office announcing the visit time
• The tax office’s workload

Two situations come up most often among Archerson clients. When a company’s trade name is only settled after formation and the client does not pass it on to the team, it becomes hard to tell which client the company belongs to when the officer arrives. And when the tax office’s SMS is overlooked, the inspection is missed. So tell the team your trade name as soon as it is final and follow your messages during the inspection period.

The officer generally wants to establish that the business really exists, which activity it carries out and how the address is used. The owner or authorised person may be asked about the line of business, whether there are employees and how the premises are used. The tax office may also ask for documents other than those below.

• ID of the company’s authorised person or the business owner
• The agreement that shows the address (lease or virtual office service agreement)
• Company stamp and signature circular (imza sirküsü)
• A short description of your business activity

At a virtual office the inspection follows the same rules as at any other business address: the officer visits the registered address and wants to establish that the business operates there. The difference is that you are not at the address every day. That is why an up-to-date service agreement, an office team that knows your company and being reachable during the inspection period matter.

Some activities (for example physical production, storage or work that needs a licence) may not suit a virtual office address. Confirm with your accountant that your activity is suitable. Retail sales are not accepted in Archerson ready offices.

The inspection process at Archerson

• Application: Archerson prepares your service agreement and sends it to you. Your accountant files the formation or address change using the address code in the agreement.
• Timing: The inspection usually takes place within 10-15 days of the accountant’s application.
• Who receives the officer: The Archerson secretariat receives the officer and hands over the original service agreement.
• What you need: The officer asks the company’s authorised person for the company stamp and signature circular; the authorised person must be present at the inspection.
• Tax certificate, trade registry and chamber registration: Your accountant handles these steps; Archerson has no role in them.
• Tax offices: Archerson Kadıköy belongs to the Göztepe Tax Office and Archerson Acarkent to the Beykoz Tax Office.

Post, parcels and official notifications sent to your virtual office address are received at the branch and you are notified by SMS; cash-on-delivery items need your approval first. On request, items are forwarded to you; uncollected items are kept for 2-3 months on average.

If the officer finds no activity at the address or that the address does not match the registration, your tax registration may not be opened or a further review may start. This can delay your tax certificate and your ability to issue invoices. What to do depends on the findings: review them with your accountant, provide what the tax office asks for and request a new inspection if needed.

• The service agreement or lease is signed and shows the correct trade name.
• The address in the notice matches the agreement exactly (building, floor and door number included).
• The office team knows your trade name and the authorised person’s name.
• The company stamp and signature circular are ready.
• Your phone is on during the inspection period and you follow the tax office’s SMS and the office team’s calls.
• Your accountant is tracking the inspection date.

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