2025 YILINDA ŞİRKET KURACAKLARIN BİLMESİ GEREKEN 6 GÜNCEL KONU

6 CURRENT ISSUES THAT THOSE WHO WILL ESTABLISH A COMPANY IN 2025 SHOULD KNOW

1. When You Establish a Company in 2025, You Must Be Within the Scope of E-Ledger

While there was no obligation for all taxpayers in previous years, as of the beginning of 2025, everyone except those who do not keep books in the balance sheet method was included in the scope of e-ledger.



As of January 1, 2025, taxpayers who are required to keep books on the balance sheet basis and those who voluntarily choose to keep books on the balance sheet basis are required to be included in the e-Ledger application.

After the establishment of a company in 2025, the period of inclusion in the e-ledger application cannot exceed 3 months from the beginning of the month following the date of registration of the transaction in the trade registry.

Since your financial records will be open to the audit of the treasury in a digital environment after the transition to e-ledger, the following points are extremely important:

• Upload on Time: You must upload your e-ledgers on time. If left to the last day, system problems can cause serious problems. The ledger upload period is monthly for newly established companies, but you can extend this period to 3 months by applying to edefter@gelirler.gov.tr.
• Entering Correct Records: All bank records, collections, expenses, income and expenses should be recorded and uploaded on time and correctly. If there are elements in your e-ledger records that may pose a risk, it is recommended that you use auditing software before uploading. No changes can be made to the e-ledger after it is signed with the Financial Seal and uploaded to the Revenue Administration.
• Tax Calculations: There should be no errors or inconsistencies in your tax calculations.
• Cyber Security: It is important to back up your data in the cloud system to protect yourself from cyber attacks or technical problems.

2. Occupational Health and Safety Regulations for Those Who Will Establish a Company and Employ Personnel in 2025



• Even if you employ one employee in your company, it is your responsibility to ensure that your employees work in a safe environment in terms of occupational health.
• The field of activity of your company does not matter in terms of fulfilling this responsibility.
• Whether it is a software company or a financial consultancy company; whether your employees work remotely or from the office; even if you have only one employee and this person is your spouse, as of January 1, 2025, you are required to fulfill your obligations regarding Occupational Health and Safety.
• The type of your company (joint-stock, limited, sole proprietorship, etc.) does not affect these obligations.



Companies established in 2025 and employing personnel can fulfill these obligations in two ways:

1. Outsourcing: You can receive service from OSGB or ÇASMER institutions in return for a monthly invoice depending on your personnel number.

• OSGB: Joint Health and Safety Unit
• ÇASMER: Employee Health Center (Organized to provide low-cost services to businesses with 10 or fewer employees)



It is important to evaluate the adequacy of the institutions from which service will be received. Variable prices can make the selection process difficult.

2. As an Employer or Company Officer, You Can Take on This Responsibility (Partially)

• You must complete 16 hours of mandatory training.
• You must receive at least 50 points on the exam after the training.
• You must allocate at least 10 minutes per month to each employee and meet certain other requirements.



From a practical perspective, outsourcing seems more advantageous.

3. UTTS Mandatory for Company Vehicles

• As of 2025, it has become mandatory to install a UTTS (Transportation Tracking and Detection System) device in order to deduct fuel expenses from the tax base for company vehicles.
• Registering the vehicle as a company fixed asset is no longer sufficient on its own.

4. Increased Tax Penalties and Income Audits in 2025

• Entrepreneurs planning to establish a company in 2025 should take into account the significant increases in tax penalties and the renewed revenue audits.
• For example; The amount of the special irregularity penalty in 2025 has been increased from 11,800 TL in 2024 to 28,000 TL. In addition, those who are not permanent stamp duty taxpayers must submit and pay a stamp duty return for contracts of a certain amount within 15 days. Otherwise, a penalty of 28,000 TL may be applied in accordance with Article 352 of the Tax Procedure Law.
• As of the beginning of 2025, taxpayers who are found to have a difference of more than 20% between the actual situation and the records will be invited to provide explanations within the scope of Article 370 of the Tax Procedure Law.

5. Minimum Corporate Tax Exemption for Newly Established Companies

• The Minimum Corporate Tax regulation, which will be implemented for the first time in 2025, will come into force.
• Companies established in 2025 will be exempt from this tax for the first 3 years.

6. Increase in Employer Costs

• The premium discount advantage provided to employers who pay regular insurance premiums and those who do not have any tax debts continues.
• Thanks to this discount, a minimum wage employee can save 1,300 TL per month in premiums. This practice is known as 5% insurance premium discount.
• However, the regular payment discount rate was reduced from 5% to 4% in 2025.

In conclusion; New regulations such as e-book obligation, increased tax penalties, occupational health and safety requirements, revenue audits and e-commerce withholding tax regulations are issues that entrepreneurs who will establish a company should carefully evaluate.

In addition, it is also important to follow new incentives such as KOSGEB's Capacity Development and Global Competitiveness Support Programs.

To summarize;

•   In 2025, e-ledger application was made mandatory for those who established a company and new regulations were made regarding occupational health and safety.
•   There have been significant increases in tax penalties and a three-year minimum corporate tax exemption has been introduced for newly established companies.
•   Changes have been made to employer costs and the insurance premium discount has been reduced from 5% to 4%.

  Your Reliable Solution Partner in Your Company Establishment Process: IFASTURK

The new regulations and increasing responsibilities you will encounter during the process of establishing a company in 2025 reveal the importance of receiving professional support. As IFASTURK, we are with you in all processes, from e-book obligations to occupational health and safety requirements, from tax regulations to employer responsibilities.

✨ With Ifaturk:

•   You can manage your transition to e-ledger application without any problems.
•   You can fully fulfill your occupational health and safety obligations.
•   You can benefit from tax advantages to the maximum extent.
•   You can use employer incentives effectively

  Choose IFASTURK to establish your company safely and receive professional support. Let our experienced team and digital solutions manage your company establishment process from beginning to end.

To start your company establishment process immediately,    contact IFASTURK's expert team and take a safe step into your e-commerce journey!

Mesut SENEL | Ifasturk CEO

Certified Public Accountant