KEP Address in Turkey for Foreign-Owned Companies

Quick answer

Learn when a KEP address is needed in Turkey, how it differs from UETS and GIB e-Tebligat, and what foreign-owned companies need to apply.

Registered Electronic Mail, known in Turkey as KEP (Kayıtlı Elektronik Posta), is a closed electronic mail system that produces evidence about who sent a message, whether and when it reached the recipient, whether it was read, and whether the message can be accessed again. It is designed for legally significant commercial and official correspondence, not as a replacement for every company email account.

The most important compliance point is that KEP is not the same system as UETS electronic notification or the Revenue Administration’s tax e-Tebligat channel. A foreign-owned Turkish company may need to manage all three, but each has a different legal basis, account, portal and deadline risk.

The Information and Communication Technologies Authority (BTK) states that its KEP regulations do not impose a general obligation on every company to use the system. A public authority or a specific application process may still require a KEP address. The practical question is which communication channel applies to the company and transaction.

KEP vs UETS vs GIB e-Tebligat

These systems should be separated before assigning responsibility inside the company:

System	Main purpose	Where the account comes from	Key compliance point
KEP	Evidence-based official, private and commercial correspondence between registered users	A BTK-authorized service provider (KEPHS)	General regulations do not require every company to use KEP, but a specific authority or process may do so.
UETS	Electronic service of judicial and administrative notifications under Electronic Notification Law No. 7201	PTT’s National Electronic Notification System	Private-law legal entities are within the mandatory electronic-notification framework. UETS delivery and account monitoring must be managed separately from KEP.
GIB e-Tebligat	Tax notices under Tax Procedure Law Article 107/A	The Revenue Administration’s Digital or Internet Tax Office environment	Corporate taxpayers access the tax notification address within the GIB system. A separate KEP address is not linked to GIB to create this inbox.

The statutory fifth-day rule belongs to the relevant electronic-notification regime. For example, the Revenue Administration states that an electronic tax notice is deemed served at the end of the fifth day following arrival at the taxpayer’s GIB electronic notification address. It should not be presented as an automatic rule for every registered message.

Companies should document who checks each portal, how alerts are received and who escalates a notice to management or the relevant adviser. Monitoring only the KEP inbox does not protect the company from a missed UETS, GIB or other agency-specific electronic notification.

Is KEP Mandatory for Every Turkish Company?

No general obligation applies merely because an entity is a Turkish LLC or Joint Stock Company. BTK’s current KEP guidance expressly says that the rules themselves do not impose mandatory use.

KEP may nevertheless become necessary or commercially appropriate when:

A public authority makes a KEP address a condition of a particular application or service.
A tender, regulated-sector filing or administrative workflow specifies registered electronic communication.
Two merchants want an evidence-based electronic channel for legally significant notices.
A contract designates that system as the agreed notice channel.
The company needs auditable proof of sending, receipt, timing or message integrity.

This is different from UETS and GIB e-Tebligat obligations. A new company setup checklist should review the three channels independently during the first-month compliance process. Our LLC registration in Turkey guide covers the broader registration and post-registration sequence.

Legal Effect of KEP Evidence under TTK Articles 18 and 1525

Turkish Commercial Code Article 18(3) lists secure electronic signature through KEP as one of the formal methods merchants may use for notices concerning default, termination or withdrawal from a contract. Article 1525 provides the statutory basis for regulating the system, its transactions, account holders and service providers.

BTK describes the system as an evidence service. It can establish facts such as the apparent sender, delivery time, reading status and later accessibility of the message. That does not mean every KEP message automatically proves every disputed legal issue or that ordinary email can never be considered in court. The legal effect depends on the communication, signatures, authority, content and applicable procedural rules.

KEP is also a closed system. A normal Gmail, Outlook or domain email address cannot communicate directly with the network or act as a KEP account. The company must obtain its account from an authorized KEPHS to use the evidence services.

Current BTK-Authorized KEP Service Providers

BTK maintains the controlling provider list and identifies whether each provider continues to operate. At the time of this review, the providers shown as active include:

PTT, using the hs01.kep.tr domain.
TNB Bilişim, using the hs02.kep.tr domain.
TÜRKKEP, using the hs03.kep.tr domain.
QNB eSolutions, using the hs05.kep.tr domain.
KEPKUR, using the hs06.kep.tr domain.
F.I.T. Bilgi İşlem Sistemleri, using the hs07.kep.tr domain.
EDM Bilişim Sistemleri, using the hs09.kep.tr domain.

The list can change. Select a provider only after checking the provider’s current operating status on the BTK KEPHS list, then compare its current application route, transaction-authorized-user model, storage, alert and price options. An electronic certificate provider should not be assumed to be a KEPHS merely because it sells e-signatures.

Corporate KEP Application Documents

Document requirements should be taken from the chosen provider rather than copied from a generic checklist. PTT’s current list for a MERSIS-registered legal entity centers on:

The online pre-application number.
An original trade registry certificate or activity certificate showing the MERSIS or trade registry number.
A notarized signature circular that clearly shows representation powers, duration and joint or individual signature rules.
Valid identification for the person making the application.
Supporting authority documents if the applicant acts as a representative rather than directly under the signature circular.

A tax plate or additional records may be requested for a particular applicant category or provider, but they should not be described as universal requirements without checking the selected route. Foreign identity documents, translations and powers of attorney must be matched to the actual applicant and authority chain.

The signature circular must show how the foreign manager or other company representative may bind the company. If a representative will apply, review the Turkey power of attorney guide before signing a generic authorization.

Foreign Manager and E-Signature Scenarios

A legal entity may appoint one or more transaction-authorized persons to use its KEP account on its behalf. The company should record whether each person may receive only, send messages or manage the account under the provider’s rules.

BTK states that an e-signature is required to send through the system. A user who will only receive messages does not need an e-signature merely for recipient use. The practical route therefore depends on whether the foreign manager will personally send KEP messages or whether another properly authorized individual will operate the company account.

PTT’s current individual e-signature application document states that foreign applicants must present a valid Turkish-issued identity document showing a 98 or 99 foreign identity number. Depending on status, this can include a valid residence permit, work permit or another listed identity document. A potential tax number is not the same as a 98 or 99 foreign identity number and should not be presented as a substitute.

An e-signature is personal. A manager should not hand personal signing credentials or a private key to an accountant, employee or service provider. If another person will operate the company account, that person should be appointed through the permitted company and provider process and use their own valid e-signature where sending authority requires it.

Owning shares, serving as a manager and holding permission to work are separate questions. Review the current work permit requirements in Turkey if the foreign manager will actively work in the country.

Step-by-Step Corporate KEP Setup

1. Confirm the use case

Identify the authority, contract or business process that calls for KEP. Do not use a KEP application as a substitute for verifying that the company’s UETS address has been created, that authorized users can access it or that GIB e-Tebligat access works.

2. Select an active KEPHS

Check the current BTK list. Compare application channels, authorized-user controls, notification options, storage, integration needs and the provider’s current tariff.

3. Match the authority documents

Confirm who represents the company, who will make the application and who will operate the account. Align the signature circular, identification and any power of attorney before submission.

4. Complete the provider application

Follow the selected KEPHS route. PTT currently uses an online pre-application followed by the required identity and corporate-document checks for legal-entity accounts.

5. Configure account roles and alerts

Assign transaction-authorized persons rather than sharing credentials. Test the provider’s notification settings and document which internal role reviews incoming messages.

Legal entities must be listed in the KEP directory. After opening the account, verify the company’s directory record and confirm that its title and account details are correct.

6. Test and document the control

Send a controlled KEP message where the account has sending authority, retain the evidence records and add the account to the company’s compliance register. Separately verify access to UETS, GIB e-Tebligat and any applicable SGK or ministry portal.

Monitoring KEP, UETS and Tax Notifications Separately

A practical control register should identify:

The KEP address, provider, account status and transaction-authorized persons.
The UETS account and the individuals authorized to access the legal entity’s notifications.
The GIB Digital Tax Office users and the process for escalating tax notices.
Provider-specific renewal, storage and alert settings.
Backup coverage when the primary responsible person is unavailable.
A record of when each inbox was checked and how a notice was assigned.

Do not apply one retention period to every item. KEPHS system and transaction records follow BTK requirements, including minimum periods specified for provider-side records, but provider retention does not replace the company’s own record-keeping duty. Preserve each message, attachment and evidence package for the period required by the applicable tax, commercial, contractual and procedural rules, and longer where a pending dispute or legal hold requires it. An internal policy may extend these periods but cannot shorten a statutory obligation.

For the wider digital compliance environment, see our guide to e-Invoice and e-Ledger requirements for foreign companies.

Official Sources and Review Date

This article was reviewed on July 29, 2026 against the following primary sources:

Provider status, application documents and agency workflows can change. Confirm the current provider and authority instructions before filing or assigning a deadline.

How Celikel CPA Can Help

Celikel CPA can help a foreign-owned Turkish company map its KEP, UETS and tax-notification responsibilities without treating them as one system. We can review the corporate authority file, coordinate accounting-side access controls and build a written responsibility and escalation matrix for the responsible manager and local team. The company and its legal representatives retain their statutory responsibilities; any monitoring or notification task performed by an accountant or adviser must be expressly included in the engagement scope and supported by appropriate authorization without sharing personal e-signature credentials.

Contact Celikel CPA to review which electronic communication channels apply to your company and who should monitor each one.

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Frequently Asked Questions

Is a KEP address mandatory for every Turkish LLC or JSC?

No. BTK states that KEP regulations do not impose a general usage obligation. A public authority, application, contract or sector-specific process may still require KEP. UETS and GIB e-Tebligat obligations must be reviewed separately.

Is KEP the same as UETS electronic notification?

No. KEP is an evidence-based registered mail system operated by BTK-authorized providers. UETS is PTT’s national system for electronic service under Electronic Notification Law No. 7201. A company may have both, but they are not interchangeable.

Does the five-day notification rule apply to every KEP message?

No. The fifth-day rule applies under the relevant electronic-notification law or tax e-Tebligat regime after delivery to the prescribed notification address. It should not be applied automatically to ordinary KEP correspondence.

Can a company use Gmail or its domain email instead of KEP?

A normal email address cannot participate in the closed system or generate its evidence records. Ordinary email may still have evidential relevance depending on the dispute, but it is not a KEP account and cannot replace KEP where a process specifically requires it.

Does a foreign manager always need an e-signature for the company KEP account?

Not merely for recipient-only use. BTK states that sending through the system requires an e-signature, while recipient-only use does not. The company can appoint transaction-authorized persons under the provider’s process. Each person who signs must use their own valid e-signature.

Is KEP always required for a foreign employee work permit application?

Do not treat it as a universal work-permit condition without checking the current e-İzin workflow. The Ministry’s current system uses authorized employer or e-Bildirge users and electronic signature for application approval. A specific screen or process may request additional contact information, so verify the live requirements for the employer and application type.