Türkiye launches SAF-T-inspired audit framework for digital tax compliance

Türkiye has introduced the VDK-İHD, a SAF-T-inspired audit preparation framework. It standardises how taxpayers submit invoices, ledger entries, dispatch records and supporting documents for tax audits. The first module became operational on 5 August 2026.

Türkiye has launched the VDK Audit Preparation File (VDK-İHD), a framework inspired by the OECD’s Standard Audit File for Tax. It standardises how taxpayers prepare and submit audit evidence. Unlike periodic SAF-T regimes, it is a request-based process tied to specific tax examinations. The first module addresses suspected false documents.

Türkiye has introduced the VDK Audit Preparation File, a new framework for digital tax audits. It is known locally as the İncelemeye Hazırlık Dosyası or VDK-İHD. The Turkish Tax Inspection Board (Vergi Denetim Kurulu Başkanlığı) developed the system. It standardises how taxpayers prepare and electronically submit invoices, ledger entries, dispatch records, payments, declarations and supporting documents.

The framework is inspired by the OECD’s Standard Audit File for Tax (SAF-T). SAF-T lets tax authorities test accounting records and invoice data more efficiently. However, Türkiye’s approach differs from conventional SAF-T regimes. It is not a blanket periodic filing obligation for all businesses. Instead, VDK-İHD operates as a request-based audit mechanism. Businesses prepare the required information and documents electronically only when brought into a specific tax examination.

The first module: false document detection

The first VDK-İHD component is the Sahte Belge Kullanma (SBK) module, which addresses examinations concerning suspected use of false or misleading documents. This module became operational on 5 August 2026. General tax-audit modules, VAT refund examination modules and other specialised components are expected to be added progressively.

Under the SBK process, taxpayers may be asked to provide structured information about selected transactions and documents. The response can include standardised Excel templates, commercial records, accounting information, payment evidence, transportation or dispatch documents and written explanations. Information and documents are linked to the relevant transaction and submitted electronically to the Tax Inspection Board. The Dilekçe ve Bilgi Verme Sistemi (Petition and Information Submission System) supports the process.

Taxpayers may prepare their VDK-İHD package directly or allow authorised accounting and tax professionals to manage the process. The system provides guidance through standardised screens, manuals, examples and training materials.

Building on existing digital infrastructure

Türkiye already operates an extensive digital tax-document ecosystem:

e-Fatura for electronic invoicing
e-Arşiv Fatura for invoices outside the registered e-Fatura population
e-Defter for electronic accounting ledgers
e-İrsaliye for electronic dispatch documentation

VDK-İHD builds on this foundation but focuses on the evidentiary connection between different records.

An electronic invoice shows what was billed, but does not necessarily prove the underlying supply occurred. An e-Defter entry demonstrates how the invoice was recorded. A dispatch note supports the movement of goods. A payment record evidences settlement. Contracts, purchase orders, correspondence, delivery confirmations and business explanations provide the commercial context needed to establish transaction substance.

The emerging audit standard is therefore broader than technical file validity. A taxpayer may have generated a valid electronic invoice and correctly transmitted its electronic ledger. It may still face questions if the counterparty, payment, delivery evidence or VAT treatment cannot be reconciled. VDK-İHD places greater emphasis on showing that the entire transaction chain is complete, consistent and supported by reliable documentation.

What businesses should do now

Businesses operating in Türkiye should map the evidence chain for significant transactions. This means connecting the commercial agreement and purchase order to the invoice, goods receipt or dispatch record, payment, accounting posting, VAT code and relevant tax declaration.

Internal controls should identify missing or inconsistent evidence before an audit request arrives. Relevant checks include:

Mismatches between e-Fatura and accounting records
Missing e-İrsaliye references
Payments made by unrelated parties
Manual VAT-code changes
Duplicate invoices
Cancelled documents
Differences between invoice dates, delivery dates and ledger-posting dates

Transactions involving higher-risk suppliers should receive particular attention. The first VDK-İHD module concerns suspected false documentation.

Companies should also assess whether their ERP and document-management systems can produce the requested data efficiently. Official communications anticipate that wider use of standard formats will encourage software providers to develop dedicated audit modules. Requested information may eventually be generated automatically from accounting and ERP systems.

A shift toward connected audit evidence

VDK-İHD marks a move from digitising individual tax documents towards assembling connected, reusable and audit-ready evidence. It may make audits more predictable by standardising what taxpayers must prepare and reducing repetitive information requests. It also raises expectations about data quality, documentation and the ability to reconcile tax, finance, logistics and payment information.

For taxpayers, compliance will depend on turning existing e-document and ERP data into complete, consistent and defensible audit evidence.