A process-led guide to Turkish limited liability company setup, covering entity decisions, MERSIS, articles of association, NACE codes, capital, trade registry filing, tax office registration, e-signature, accounting, and first-month compliance.
To set up an LLC in Turkey, founders generally define the shareholder and manager structure, choose a registered address, prepare MERSIS records and articles of association, select NACE activity codes, complete trade registry filing, activate tax registration, arrange signature and e-document tools, and start accounting. The legal setup should be coordinated with tax and bookkeeping from the beginning because monthly compliance follows shortly after registration.
The limited liability company is practical for many privately held businesses, but founders should still compare capital, governance, share transfer, investment, and tax needs against other structures before filing.
The registration file should state who owns the shares, who manages the company, how the company will be represented, and whether signatures are individual or joint.
The articles are prepared through MERSIS. Capital, address, company title, activity scope, NACE codes, management, and shareholding should be aligned before approval.
The registry filing confirms the legal establishment of the LLC. Required documents and signature procedures can vary by shareholder type and local registry practice.
After registration, the company should arrange tax office activation, accounting engagement, e-signature, e-invoice or e-archive review, bank onboarding, and document collection workflows.
| Requirement | Why It Matters | Practical Check |
|---|---|---|
| Company title | The title appears in trade registry, tax, invoices, bank records, and contracts. | Check naming suitability before MERSIS submission. |
| Registered address | The tax office and official correspondence depend on the registered address. | Confirm that the address can pass tax office verification and support real operations. |
| Capital | Capital supports legal setup, credibility, banking, and operating cash needs. | Plan the amount according to the business model, not only the statutory minimum. |
| NACE codes | Activity codes affect tax, licensing, invoices, and compliance classification. | Select codes that match actual revenue activities and planned invoices. |
| Manager powers | Representation rules affect contracts, banks, e-signatures, and operational approvals. | Align signature authority with shareholder control and bank expectations. |
An LLC becomes a taxpayer and accounting subject after formation. The first operational mistake is often to treat the trade registry approval as the end of the project. In practice, it is the start of monthly compliance.
Bookkeeping should begin before the first invoice, supplier payment, payroll, or bank transaction creates records. For ongoing support, review accounting services in Turkey.
VAT, withholding tax, provisional tax, corporate tax, and stamp tax should be mapped based on activity. See tax services in Turkey for broader compliance support.
E-document rules can affect invoice issuance and bookkeeping architecture. The setup should be reviewed early, especially for companies expecting B2B sales or import/export activity.
Address changes, manager changes, share transfers, capital increases, and liquidation require formal steps. For later amendments, see company change in Turkey.
Adding every possible activity can create tax, licensing, and credibility issues. Codes should match the real invoice and operating plan.
Banks and counterparties rely on representation rules. Unclear authority can slow down account opening, contracts, and e-signature use.
Even a newly formed company can have tax and accounting deadlines. Nil or low-activity periods still need professional review.
If a founder is foreign, document authentication, tax number, and remote power of attorney should be planned separately. Use the LLC in Turkey for foreigners page for that route.
A structured setup plan can align MERSIS, registry, tax, bank, and accounting work before the company title is reserved.
The first step is to confirm the shareholder structure, manager powers, registered address, capital, and activity scope before MERSIS records and articles of association are prepared.
MERSIS is the central electronic registration system used to prepare company records and articles of association. The MERSIS file should match the intended business activity, capital, management, and shareholder structure.
NACE codes identify the company's official activity areas. They can affect tax classification, licensing, invoice suitability, incentive eligibility, and future compliance reviews.
Yes. Accounting should be arranged immediately after registration because invoices, expenses, bank records, payroll, and tax filings can arise from the first month of activity.
Yes. This page focuses on the procedural LLC setup sequence. The LLC for foreigners page focuses on foreign ownership, remote power of attorney, apostille, bank KYC, and work permit distinctions.