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As of January 2024, the obligation to include certain documents in BA BS declarations, which can be provided electronically by the Revenue Administration, has been abolished. To summarize briefly, the documents listed below no longer have to be included in BA BS declarations:


Documents of transactions related to imports made by companies in Turkey,

Insurance policies,

Expense documents related to insurance commissions,

Electronic warehouse receipts,

Documents related to rent payments,

Documents related to the transactions made at the notary public,

Documents issued as electronic documents as of July 2021,

Foreign exchange purchase and sale certificates of companies with an authorized establishment permit and foreign exchange purchase and sale certificates made from them.

The relevant amendments apply to the BA BS forms to be submitted in January 2024. The relevant declarations will be submitted until the end of February.