Turkey’s Tax Inspection Board (VDK) introduced the Inspection Preparation File (İncelemeye Hazırlık Dosyası, VDK-İHD), a standardized electronic format for audit information requests. VDK-İHD is format for on-demand request, not a periodic filing or a new reporting mandate. VDK describes it as Turkey’s adaptation of the OECD Standard Audit File for Tax (SAF-T) approach.
VDK uses two models. In the pre-audit model, VDK sends the request before opening an audit. The case can close without an audit if the taxpayer corrects its position and VDK’s risk analysis confirms the risk is removed with no criminal element. In the in-audit model, the assigned inspector uses the request inside an ongoing audit. It does not extend, suspend, or end that audit.
Only one module is live: Sahte Belge Kullanımı (SBK), which covers taxpayers suspected of using fake or misleading invoices. Taxpayers answer 12 questions through the VDK-DBVS portal via e-Devlet. Six questions require Excel templates covering purchase invoices from the flagged supplier, returned invoices, despatch advices, storage locations, supplier payments, and invoices subject to VAT correction. The other six use free text, checkboxes, or document uploads.
VDK compares the templates with the e-Fatura and e-İrsaliye XML data it already holds, so headers, identifiers, dates, and amounts must follow the published formatting rules. Taxpayers cannot amend a submission after sending it. Late, incomplete, or misleading answers can trigger penalties. Signing requires a personal e-signature or a wet signature, and the company e-seal is not accepted. Submission is manual through the portal, with no API.
VDK also announced modules for full-scope audits (Tam İnceleme) and VAT refund audits (İade). Neither has a published specification or date.
Want the full picture? Explore how Turkey’s e-transformation has evolved, and what it means for your compliance obligations, in our Turkey E-Transformation Overview.
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