A New Era in Tax Audits: The Audit Preparation File (VDK-İHD) Application Has Been Launched

The Tax Inspection Board Presidency has developed and made available the Audit Preparation File (VDK-İHD) application, which moves the preparation process of tax audits to an electronic environment.

The application, inspired by the Standard Audit File for Tax (SAF-T) approach developed by the OECD and designed to suit Türkiye's needs, aims to standardize the information and documents requested in tax audits, provide taxpayers with comprehensive guidance, and conduct audit processes in a more effective, transparent and predictable manner.

The first module of the application, the Use of Fictitious Documents (SBK) Module, was launched on 5 August 2026. The general audit, VAT refund audit and other modules are planned to be added to the application gradually.

What Does the Application Offer Taxpayers?

Within the scope of the Audit Preparation File application, the aims are:

• To make the first stage of the audit process more predictable and easier by standardizing the information and documents requested in tax audits,
• To obtain information and documents comprehensively at once, thereby preventing the same documents from being requested repeatedly and speeding up the audit process,
• To grant taxpayers longer and plannable preparation periods to prepare the necessary information and documents,
• To conduct the entire process electronically and to enable information and documents to be securely submitted to the system with signatures,
• To enable taxpayers to prepare their Audit Preparation Files themselves through direct access via the Petition and Information Submission System, or to carry out this process through professional accountants,
• To provide comprehensive guidance through user-friendly screens, training videos, application guides and sample studies,
• To encourage the development of audit modules in accounting and ERP software through the spread of standard data formats, and to make it possible in the future for the requested information and documents to be generated automatically from this software,
• To allow necessary corrections to be made and tax risks to be eliminated before the audit, and, where deemed appropriate as a result of risk analyses, to make it possible for a tax audit assignment not to be created.

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Access to Guides and Manuals

The User Guide, the SBK Module User Manual and other supplementary documents concerning the application have been made available to the public.

It is important for the members of the Bartın Chamber of Commerce and Industry to obtain detailed information about the processes related to the application and to make their preparations in line with the relevant guides.

The guides, manuals and supplementary documents concerning the Audit Preparation File (VDK-İHD) application can be accessed via the link below:

https://ms.hmb.gov.tr/uploads/sites/17/2026/08/IHD-kurumyazi-ekleri-a6e8e5e9ac780305.zip

The application, aimed at digitalizing tax audit processes and conducting them more effectively, is expected to help our members be better prepared for tax audits.

Submitted for the information of our members.