In a letter received from the Union of Chambers and Commodity Exchanges of Türkiye (TOBB), referring to correspondence from the Tax Inspection Board of the Ministry of Treasury and Finance, it is stated that the Tax Inspection Board has developed the Audit Preparation File (VDK-İHD) application to digitalize the preparation process for tax audits. The application was launched on Wednesday, August 5, with its first module, the Use of False Documents (SBK) Module.
General tax audits, VAT refund audits, and other modules will be gradually integrated into the application.
The User Guide, SBK Module User Manual, and supplementary documents were made publicly available on the same date. The relevant guides and module manuals can be accessed at https://ms.hmb.gov.tr/uploads/sites/17/2026/08/IHD-kurum-yazi-ekleria6e8e5e9ac780305.zip.
Inspired by the Standard Audit File for Tax (SAF-T) approach developed by the OECD and adapted to Türkiye's specific needs, the application aims to standardize the information and documents requested during tax audits, provide comprehensive guidance to taxpayers, and ensure that audit processes are conducted more efficiently and predictably.
General tax audits, VAT refund audits, and other modules will be gradually integrated into the application. The Audit Preparation File introduces several innovations that will enable taxpayers to be better prepared for tax audits.
Within this framework:
The information and documents requested during tax audits will be standardized, making the initial stage of the audit process more predictable and easier for taxpayers.
By enabling the comprehensive submission of data in a single step, the application aims to prevent repeated requests for the same information and documents and accelerate the audit process.
Taxpayers will be granted longer and more predictable preparation periods for compiling the information and documents required for audits compared to existing practices.
The entire process will be conducted electronically, allowing information and documents to be securely submitted to the system with digital signatures.
Taxpayers will be able to access the system directly through the Petition and Information Submission System and prepare their own Audit Preparation Files. Alternatively, they may choose to carry out this process through authorized tax professionals.
Comprehensive audit guidance will be provided to taxpayers through user-friendly interfaces, training videos, application manuals, and practical examples.
The widespread adoption of standardized data formats will encourage the development of audit modules in accounting and ERP software, eventually enabling the automatic generation of required information and documents directly from accounting and ERP systems.
Where necessary corrections are made before an audit, tax-related risks are addressed, and risk assessments indicate that an audit is not required, it may be possible for no tax audit assignment to be initiated.
Best regards,
Izmir Commodity Exchange
