The Tax Inspection Board (VDK) introduced the Audit Preparation File (İHD) on 01.08.2026. The application collects the information and documents requested from taxpayers in tax audits in a digital, standard format.

1. What is the İHD?

The İHD is a modular information request platform based on the international SAF-T (Standard Audit File for Tax) approach. Data requested from taxpayers is collected in predefined tables (mostly Excel templates) through the Petition and Information Submission System (DBVS).

2. How does the process work?

• The taxpayer receives an electronically signed "Audit Preparation Letter" setting out the information and documents requested, the delivery deadline, the format and the system access code.
• Pre-audit model: Started by the Board before an audit has been assigned. When the file is completed or the deadline passes, it is linked to an audit assignment.
• In-audit model: Sent by the inspector after the audit has started and the taxpayer has been notified.
• In the first phase, the modules for use of false documents, full audits and refund audits have been opened.

3. Key points for taxpayers

• If the requested information is not provided on time, completely and accurately, a special irregularity penalty may be applied under repeated Article 355 of the VUK.
• Receiving the file does not in itself mean that a tax error or tax loss has been found.
• The VDK guide states that voluntary disclosure provisions cannot be applied to the matters covered by the file and that amended returns can be filed. In the pre-audit model, since the audit has not yet started, the legal basis of this approach is debatable; we recommend that the possibility of voluntary disclosure be assessed separately in each case.

4. Assessment

Keeping accounting records consistent with the e-ledger, bank transactions and e-documents, regularly checking the counterparties of purchase invoices and archiving VAT refund files in a standard format will make it possible to meet İHD requests quickly and without errors. Taxpayers who receive an İHD letter should prepare with their financial adviser without missing the deadline.

This circular is for general information only. Please contact us about your specific situation. The Turkish original is available here.

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