Changing a Company Address in Turkey: Registry and Tax Office Updates

The procedure depends on where the company moves. A relocation within the same Trade Registry jurisdiction is generally simpler than moving the registered headquarters to another province or registry jurisdiction. The tax and social-security consequences also change when the new address falls under a different authority.

The company’s legal identity and tax number ordinarily continue after the move. However, its local trade registry file, competent tax office, SGK workplace file and municipality can change.

What Is a Registered Company Address?

The registered office is the official headquarters address recorded in MERSIS and the Trade Registry. It is used for company identification, public records, tax administration, inspections, official correspondence and commercial documents.

The address should be genuine, accessible and compatible with the intended activity. A company should be able to receive correspondence and, where required, demonstrate its right to use the premises through a lease, ownership record or valid office-service agreement.

Three Types of Address Change

Does the Company Agreement Need to Be Amended?

The answer depends on the wording of the registered articles and the destination. Turkish company agreements commonly identify the province or district of the headquarters rather than reproducing every building detail.

• A move that remains within the headquarters area stated in the articles may be completed as an address update without amending the headquarters clause.
• A move to another province or registered headquarters area generally requires an amendment to the relevant article.
• If the articles state the complete street address, even a local move can require an amendment.

The company should therefore review the registered articles before determining which corporate body must decide the change and which voting requirements apply.

Step-by-Step Company Address Change

The MERSIS system and its identifiers are explained separately in our MERSIS Number in Turkey guide.

Documents Commonly Requested

The final document list depends on the company type, articles, address and Registry Office. Common records include:

• a Trade Registry petition signed by an authorised person;
• the managers’, board or general assembly decision;
• the MERSIS request number and generated application documents;
• an articles-amendment text where the headquarters clause changes;
• the new lease, title record or office-use agreement where requested;
• address or municipal renumbering documentation;
• a power of attorney if the filing is handled by a representative;
• the outgoing Registry’s transfer records for an inter-jurisdiction move; and
• sector-specific permissions where the company operates in a regulated activity.

The authorised applicant should check the competent Registry Office’s current list before filing. Local document formats, appointment requirements and fees can differ.

Moving to Another Province

Moving the registered headquarters to another province is generally treated as a headquarters transfer rather than a routine street-address correction.

The process can involve:

• amending the headquarters provision of the articles;
• obtaining the required general assembly approval;
• preparing a headquarters-transfer application through MERSIS;
• transferring the registry file from the former Registry Office;
• registering the company with the incoming Registry Office;
• obtaining a new local trade registry number where applicable;
• changing the competent tax office; and
• creating or transferring the SGK workplace file if employees work at the new location.

The company’s legal personality, tax identification number and MERSIS identity generally continue. The new registry record should nevertheless be checked before updating invoices, contracts and bank information.

Tax Office Notification

Under the Tax Procedure Law framework, a workplace address change is a reportable change. GİB states that changes should generally be reported within one month of the event.

The notification can be handled through the available Digital Tax Office service, the competent tax office or another permitted channel. Supporting documents can include the registered corporate decision, Trade Registry record, new lease or title document and authorised-person information.

Tax Office Verification

The tax administration can conduct an electronic workplace verification, commonly known as a yoklama, to confirm the address and activity. The company should ensure that:

• the address can be physically located;
• the building and independent-section details are correct;
• an authorised contact can respond;
• the lease or right-of-use evidence is available;
• the company name is identifiable where appropriate; and
• the declared activity is compatible with the premises.

Failure to locate the company can delay the address update, affect electronic-document processes and trigger further tax-office enquiries.

SGK Steps When the Company Has Employees

Trade Registry and tax-office updates do not replace the employer’s SGK obligations. The correct procedure depends on whether the new workplace remains within the same SGK unit.

Payroll filings, workplace number, occupational-risk information, employment incentives and employee records should be reconciled after the transfer. Relevant ongoing support is available through our Payroll and HR Compliance Services in Turkey.

Can a Virtual Office Be Used?

A properly documented virtual or serviced office can potentially be used as a registered address. The arrangement should provide a genuine right to use the address and reliable receipt of official correspondence.

Before using one, the company should confirm:

• that the provider is entitled to offer the premises;
• that the agreement permits company registration;
• that official notices and tax-office visits can be handled;
• that the activity does not require a dedicated licensed premises;
• whether municipality, sector or bank requirements demand physical operations; and
• the rent-withholding and VAT treatment of the office fee.

Does an Address Change Create Tax?

Changing the address does not by itself create corporate income tax or VAT. Costs connected with the relocation can nevertheless have separate accounting and tax consequences.

Items to review include:

• rent withholding where the landlord and lease fall within the withholding rules;
• VAT on rent or serviced-office invoices;
• deposits, advance rent and common-area charges;
• moving, renovation and installation expenses;
• leasehold improvements and their depreciation or amortisation;
• restoration obligations at the former premises; and
• termination payments or unrecovered deposits under the old lease.

The old and new leases should not be recorded solely by reference to the net bank payment. Withholding, VAT, deposits and common expenses need to be separated correctly.

Invoices and Electronic Documents

After registration, the new address should be reflected in the company’s outgoing documents and electronic templates. These can include:

• e-Fatura and e-Arşiv Fatura templates;
• e-Serbest Meslek Makbuzu where applicable;
• dispatch notes and other electronic documents;
• paper documents still permitted under the applicable rules;
• contracts, purchase orders and proposals;
• company letterhead and email signatures; and
• website, privacy, distance-sales and contact information.

Documents issued before the effective change should not be retrospectively altered. The accounting team should define a clear cut-off date and check that the Registry, tax record and invoicing system agree.

Other Records That May Need Updating

The updated Gazette announcement can be verified using our Trade Registry Gazette in Turkey guide.

Official Notices and Electronic Notification

A physical address change does not eliminate the company’s responsibility to monitor electronic notification systems. Companies should continue checking:

• GİB electronic notifications;
• PTT’s UETS electronic notification account;
• SGK electronic notifications;
• registered electronic mail or KEP accounts where used; and
• court, enforcement and sector-specific electronic systems.

Notification-contact settings, authorised users, email addresses and mobile alerts should also be reviewed. A missed electronic notice cannot generally be excused solely because the company was physically relocating.

Common Address-Change Mistakes

Post-Registration Checklist

1. Confirm the new address in MERSIS.
2. Obtain and review the updated Trade Registry record.
3. Check the Trade Registry Gazette announcement.
4. Verify the address and competent office in the Digital Tax Office.
5. Complete the tax-office verification process.
6. Update the SGK workplace address or establish the required new file.
7. Review the municipality workplace licence.
8. Update e-Invoice, e-Archive and other document templates.
9. Notify banks, insurers, payment providers and lenders.
10. Update contracts, website disclosures and customer communications.
11. Review E-TUYS, ETBİS and sector-specific registrations.
12. Redirect and monitor correspondence sent to the former address.
13. Archive decisions, filings, receipts and verification records.

Our Tax, Bookkeeping and Accounting Services in Turkey cover tax-office coordination, address-based accounting updates, rent taxation, electronic-document records and post-registration compliance for Turkish and foreign-owned companies.

Official Sources

• Turkish Commercial Code No. 6102
• Ministry of Trade: MERSIS
• Ministry of Trade: Central Registry System Information
• Istanbul Chamber of Commerce: Limited Company Registry Procedures
• TOBB: Turkish Trade Registry Gazette
• Turkish Revenue Administration: Commencement, Cessation and Change Notifications
• Turkish Revenue Administration: Digital Tax Office
• Social Security Institution: Workplace and Employer Notifications
• PTT: National Electronic Notification System

Reviewed on 1 September 2026. This article provides general information. Required resolutions, documents, registration steps, licensing rules and notification periods depend on the company type, articles, destination, employees, business activity and practice of the competent Registry and public authorities.