How to Complete the Annual Liaison Office Report (EK‑4 Form)
How to Complete the Annual Liaison Office Report (EK‑4 Form)
How to Complete the Annual Liaison Office Report (EK‑4 Form)
Expert Guidance for a Flawless Submission
Foreign companies operating in Turkey through a liaison office (“İrtibat Ofisi”) must file an annual report—known as the EK‑4 Form—under the Regulation on the Implementation of the Law on the Promotion of Direct Foreign Investments. Completing this form accurately and on time is essential to maintain compliance and avoid administrative sanctions. Below is a step‑by‑step guide to filling out and submitting your EK‑4 Form.
1. What Is the EK‑4 Form and Who Must File It?
Definition: The EK‑4 Form is the annual activity and expense report of a liaison office, prepared under the Direct Foreign Investments Law Implementation Regulation.
Responsibility: It must be signed by the authorized representative of the liaison office (e.g., Office Manager) and submitted to the Ministry of Industry and Technology.
Deadline: Typically due by the end of the first quarter each year (e.g., by March 31).
2. Ensure Complete and Authorized Submission
Complete All Sections: Fill in every section—contact details, general information, activity fields, expenses, etc.—without omissions.
Authorized Signature: The form must bear the signature of the liaison office’s authorized officer.
Submission Method: Send the signed form, together with an official cover letter, via registered mail to the Ministry’s address. No fees or charges are required at submission.
3. “General Information” Section: Selecting the Main Activity
Parent Company Activity: In the “Activity Field” under “General Information,” record the Turkish translation of your parent company’s primary activity using the EK‑5 List, Code 4.
Accessing EK‑5 List: Visit TUYS at tuys.sanayi.gov.tr → “Mevzuat” → “Yönetmelik” → “Doğrudan Yabancı Yatırımlar Kanunu Uygulama Yönetmeliği” → EK‑5 List.
4. Defining Liaison Office Activities
On the EK‑4 Form, indicate all liaison‑office‑level activities by selecting one or more of the following eight categories (as granted in your establishment or extension permit):
Market Research
Promotion of Products/Services
Representation & Hospitality
Supplier Quality Control & Sourcing
Technical Support
Communication & Information Transfer
Regional Management Center Services
Other (describe in detail if your activities fall outside the above)
Tip: Refer to the activity list in your incorporation or extension approval to ensure consistency.
5. Attach Supporting Documentation
For each declared activity, include documents that substantiate your work—reports, meeting minutes, service contracts, correspondence, etc.
Missing documentation may result in requests for additional information or even rejection of your submission.
6. Reporting Expenses
Exchange Rate Basis: Use the average USD/TRY rate for the reporting year.
Currency Conversion: Convert each expense item into USD at that yearly average rate and enter it in the corresponding field.
Expense Categories: Clearly list out rent, personnel costs, marketing expenses, office operating costs, etc.
7. Proof of Funding—Bank Confirmation Letter
Alongside the EK‑4 Form, provide a signed bank confirmation letter showing that all expenses were funded by convertible-currency transfers from your parent company abroad. The letter must specify:
Name of the foreign parent company
That funds were sent on behalf of the Turkish liaison office
Transfer year and total amount
Detailed account statements
IMPORTANT: Transfers to personal accounts, uncertified remittance slips (DAB), or partial documentation will not be accepted.
Conclusion & Next Steps
Accurate, well‑documented EK‑4 Form submissions ensure your liaison office remains fully compliant with Turkish investment regulations, avoiding delays or penalties. Key takeaways:
Thoroughness: Double‑check every section and attachment.
Authorization: Secure the proper signature.
Documentation: Provide clear evidence of activities and funding.
Özmen Mali Müşavirlik is here to support your liaison office reporting needs from start to finish. For personalized assistance or questions, please contact us:
📞 +90 (216) 352 29 61
✉️ info@ozmconsultancy.com
