Expatries Network deliberately lists only a small number of firms per country. This page shows you, country by country, the seats still available and the documents you will be asked for.
The network lists only three firms per country. Once the three seats are taken, incoming applications join the waiting list and are reviewed as a priority as soon as a seat is freed.
No turnover threshold and no minimum headcount are required. A two-person firm soundly established in its country has its full place in the network.
Filing an application, even a complete one, does not amount to admission. The review covers the documents, local presence and fit with the network's needs; the decision remains discretionary.
You do not attach any document to this form. Supporting documents are uploaded afterwards, in your partner area, once your account has been created.
The seat availability and the list of required documents appear immediately.
3 seat(s) still available out of 3. You can file your application now.
These documents are not attached here. You will upload them in your area, after your account is created.
In this country, running payroll on behalf of third parties is not reserved to a regulated profession.
Local title or status : Serbest Muhasebeci Mali Müşavir (SMMM) et, au degré supérieur, Yeminli Mali Müşavir (YMM)
Professional body or authority : TÜRMOB — union des chambres de SMMM et YMM, et chambres locales (SMMMO), instituées par la loi n° 3568
La Turquie encadre strictement l'exercice pour compte de tiers. La loi n° 3568 réserve aux SMMM la tenue des livres, l'établissement des états financiers et des déclarations fiscales et sociales des clients ; le YMM y ajoute le pouvoir d'attestation (tasdik) opposable à l'administration. L'exercice suppose un diplôme, un stage, un examen, une licence (ruhsat) et l'inscription obligatoire à une chambre, avec discipline et tarif minimum d'honoraires fixé annuellement. Un partenaire turc qui ne produit pas de faaliyet belgesi de chambre en cours de validité doit être écarté : il travaille probablement sous couvert d'un SMMM tiers, ce qui fragilise juridiquement la relation.
Ticaret Sicil Tasdiknamesi (ou Faaliyet Belgesi) et Ticaret Sicil Gazetesi — numéro MERSİS
Vergi Levhası et Vergi Kimlik Numarası (VKN)
Vergi Borcu Yoktur Yazısı (borcu yoktur belgesi)
SGK Borcu Yoktur Yazısı (e-Borcu Yoktur Belgesi)
Mesleki Sorumluluk Sigortası poliçesi
SMMM (Serbest Muhasebeci Mali Müşavir) ruhsatı ve oda faaliyet belgesi — le cas échéant YMM (Yeminli Mali Müşavir)
İmza Sirküleri (noter onaylı) et nüfus cüzdanı / kimlik kartı du représentant légal
VERBİS kaydı (Veri Sorumluları Sicil Bilgi Sistemi) — KVKK n° 6698
This information is used to review your application. Fields marked with an asterisk are required.
You receive an application reference and the credentials of a personal area by email.
You upload the documents required in your country in that area. You can complete them over time.
GCFFS checks the documents, the local presence and how the profile fits the network's needs.
You are informed by email: listed on an available seat, placed on the waiting list, or application set aside.