What is Vergi Levhasi?
Vergi Levhasi is Turkey's mandatory tax identification placard that all businesses subject to income or corporate tax must obtain from the Revenue Administration and display visibly at their registered business premises. It shows the taxpayer name, Tax Identification Number (Vergi Kimlik Numarasi), tax office, and business address. Failure to display it is a misdemeanour punishable by a fixed fine.
Current Rate (2025)
N/A (compliance requirement). Penalty for non-display: TRY 2,200 per premises (2025 rate, adjusted annually).
Example
A newly registered Istanbul bakery obtains its Vergi Levhasi online via the GIB Interaktif Vergi Dairesi portal, prints it in at least A4 size, and displays it visibly near the entrance. Inspectors from the tax authority visit the premises annually; non-display results in an immediate TRY 2,200 fine under Vergi Usul Kanunu Article 5.
How Vergi Levhasi works in Turkey
Vergi Levhasi (Tax Placard) is a simple but legally mandatory compliance tool in Turkey's tax system, required under Vergi Usul Kanunu (VUK) Article 5. Its purpose is to identify registered taxpayers and make tax registration status visible to customers, business partners, and inspectors.\n\n**Who must display it**\nAll taxpayers subject to Gelir Vergisi (income tax) or Kurumlar Vergisi (corporate tax) who operate from a fixed business premises must obtain and display the Vergi Levhasi. This includes:\n- Limited Sirket and Anonim Sirket at each registered branch or office\n- Sole traders (Gercek Usul taxpayers) operating commercially\n- Professionals (Serbest Meslek practitioners — doctors, lawyers, accountants) at their practices\n- Agricultural businesses\n\nTaxpayers under the simplified Goturu Usul (flat-rate) regime are generally exempt. Pure investment holding activities without commercial premises may also be exempt in practice.\n\n**Content and format**\nThe Vergi Levhasi must display:\n- The taxpayer's name/trade name (Ticaret Unvani)\n- The Tax Identification Number (Vergi Kimlik Numarası — VKN for companies, or T.C. Kimlik No for individuals)\n- The registered Tax Office (Bagli Oldugu Vergi Dairesi)\n- The business type/activity code\n- The registered business address\n- The issue date\n\nIt must be printed in at least A4 size and displayed in a visible location accessible to customers or visitors — typically near the entrance, cashier, or reception area.\n\n**Obtaining the Vergi Levhasi**\nSince 2010, the Vergi Levhasi is no longer physically issued by the tax office — it is generated electronically. Taxpayers access it via the GIB Interaktif Vergi Dairesi (ivd.gib.gov.tr), log in with their VKN and e-Government password, and print or download it. It is updated automatically when tax registration details change.\n\n**Penalties for non-compliance**\nFailure to display the Vergi Levhasi or displaying an outdated/incorrect version is penalised under VUK Article 5 with a Ozel Usulsuzluk Cezasi (special irregularity penalty). For 2025, this is TRY 2,200 per premises. The penalty is applied per inspection visit; recurring non-compliance can result in multiple penalties.\n\n**Digital verification**\nSince 2017, tax inspectors can verify a displayed Vergi Levhasi using the GIB mobile app (GIB Mobil), which can scan the QR code on the placard or look up the VKN directly, confirming current registration status in real time.
Related terms
Kurumlar Vergisi is Turkey's corporate income tax levied on the profits of capital companies, cooperatives, state-owned enterprises, and business associations. The standard rate is 25% for 2025, having been raised from 20% in 2021 as part of fiscal consolidation measures. Certain manufacturing and export companies may qualify for reduced rates under investment incentive certificates.
Limited Sirketi (Ltd. Sti.) is Turkey's private limited liability company structure and the most common entity type for small and medium businesses. It requires a minimum share capital of TRY 50,000, between 1 and 50 shareholders, and must be registered with the Trade Registry. Shareholders' liability is limited to their capital contribution.
Muhasebe is the Turkish word for accounting. Under Turkish law, all commercial enterprises must maintain accounting records conforming to the Tek Duzen Hesap Plani (Uniform Chart of Accounts) prescribed by the Ministry of Finance. Accounting records must be prepared on an accrual basis, kept for 5 years, and be accessible to tax inspectors on demand. Licensed accountants (SMMM or YMM) must sign most business tax declarations.
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