A beyanname in Türkiye is a declaration: a document that a person or a business uses to report income, taxable transactions or goods to the relevant public authority. There is no single type of beyanname in Türkiye. Tax returns (vergi beyannamesi) and the customs declarations used for imports and exports (gümrük beyannamesi) serve different purposes and go to different authorities. The distinction is clear both in the list of returns published by Türkiye’s Revenue Administration (GİB) and in the customs guide of the Ministry of Trade.
In brief
- Beyanname is the general Turkish word for a declaration; in tax and in customs it refers to different documents.
- Tax returns are filed with GİB (Gelir İdaresi Başkanlığı); customs declarations go to the customs authorities of the Ministry of Trade (Ticaret Bakanlığı).
- Filing a return and paying the tax are two separate steps, each with its own deadline.
- Filing deadlines depend on the type of return: annual income tax, corporate tax and other taxes each follow their own calendar.
- A customs declaration can be made in writing, electronically and, in certain cases, orally.
What is a beyanname in Türkiye?
A beyanname is a declaration, an official notification to a public authority. What is declared depends on the context: in tax it is income and taxable transactions, at customs it is goods and the foreign trade transaction.
So when a Turkish partner, accountant or customs broker says a beyanname needs to be filed, it is worth asking straight away which one they mean: a tax return or a customs declaration.
What is a tax return (vergi beyannamesi)?
A tax return is the document through which income or transactions are reported to the tax authority and on which the tax is calculated.
One example is GİB’s pre-filled return service, the Hazır Beyan Sistemi. There, a taxpayer receives a pre-prepared annual income tax return, checks it, makes corrections, adds expenses and deductions, and approves it. Once approved, the return is registered, and the tax is calculated by the system and assessed (tahakkuk).
GİB’s official list shows returns for annual income tax (yıllık gelir vergisi), corporate tax (kurumlar vergisi) and other taxes separately, each with its own filing and payment deadlines. That is why the answer to “when do I file?” always depends on the type of return.
Is filing a return the same as paying the tax?
No. Filing means reporting the information; payment means settling the resulting tax liability. GİB publishes filing deadlines and payment deadlines under separate headings.
For a foreign-owned company this means that even if the accountant filed the return on time, the tax still has to be paid by its own due date.
What is a customs declaration (gümrük beyanı)?
According to Türkiye’s Ministry of Trade, a customs declaration is a detailed notification to the customs administration about goods entering or leaving Türkiye and about the foreign trade transaction itself. Customs clearance cannot take place without it.
The information in the declaration determines which customs and foreign trade rules apply to the goods. Customs checks the information and calculates the duties and taxes due.
The Ministry also notes that a customs declaration can be made in writing, electronically and, in certain cases, orally. In other words, a gümrük beyanı is not necessarily a paper document.
Which declaration applies to my situation?
| Situation | Type of declaration | Where to look |
|---|---|---|
| Rental income, wages, income from securities | Annual income tax return | Hazır Beyan Sistemi (GİB) |
| Company taxes | Corporate tax and other tax returns | GİB list of returns and deadlines |
| Importing or exporting goods | Customs declaration | Ministry of Trade customs guide |
Where can I find official information?
| Official source | What it is useful for |
|---|---|
| GİB — “Beyanname Verme ve Ödeme Süreleri” | Types of tax returns and the filing and payment calendar for each. |
| GİB — “Hazır Beyan Sistemi” | How the annual income tax return is prepared and approved for rental income, wages, income from securities and other income. Taxpayers with commercial, agricultural or self-employed professional income cannot use the system. |
| GİB “Hazır Beyan Sistemi” 2026 brochure | Official guide to checking, correcting and approving the return and to how the tax is assessed. |
| Ministry of Trade — “Gümrük Beyanı Hakkında” | What a customs declaration is in imports and exports, what it does and the forms in which it can be made. |
| e-Devlet — “Hazır Beyan Sisteminden Beyanname Düzenleme” | Access to GİB’s return preparation service after identity verification. |
If your question is about rental income, start with the Hazır Beyan materials. For company taxes, start with GİB’s list of return types and deadlines. For imports or exports, start with the Ministry of Trade customs guide.
Related on TRBW: accounting practices and mandatory reporting for companies in Türkiye, customs procedures for importing goods into Türkiye, exchange rate differences and the kur farkı faturası.
Frequently asked questions
Is a beyanname a tax document or a customs document?
Both: the word simply means “declaration”. Tax returns are filed with GİB; customs declarations are handled by the customs administration of the Ministry of Trade.
Once the return is filed, is the tax considered paid?
No. Filing and payment are separate steps with separate deadlines, which GİB publishes separately.
Who can use the Hazır Beyan Sistemi?
Taxpayers declaring rental income, wages, income from securities and other income. It cannot be used for commercial, agricultural or self-employed professional income.
When do I have to file?
It depends on the type of return. The filing and payment calendar for each type is in GİB’s “Beyanname Verme ve Ödeme Süreleri” list.
Is a customs declaration always on paper?
No. According to the Ministry of Trade, it can be made in writing, electronically and, in certain cases, orally.
Sources
- GİB: Beyanname Verme ve Ödeme Süreleri (PDF)
- Ministry of Trade of Türkiye: Gümrük Beyanı Hakkında
- GİB: Hazır Beyan Sistemi 2026 (PDF)
- GİB: Hazır Beyan Sistemi
- e-Devlet: Hazır Beyan Sisteminden Beyanname Düzenleme
This article is for information only and does not replace advice from an accountant, tax adviser or licensed customs broker (gümrük müşaviri). Check deadlines and rules against official sources on the date you file.