September marks the start of a busy period for taxpayers and tax advisors. According to the 2026 tax calendar published by the Revenue Administration, this month includes filing and payment obligations for many different types of taxes. From a consulting perspective, it is critically important not to miss these deadlines to avoid potential late payment penalties and fines.
Obligations Beginning in the First Week of September 2026
September begins with notary payments and excise tax filings. Between September 1 and 7, 2026, returns must be filed and payments made for notary-issued receipts from the August 2026 period. During the same period, declarations and payments for the Special Consumption Tax on petroleum and natural gas products for the period of August 16–31, 2026, must also be completed between September 1 and 10, 2026.
September 15: BSMV, Special Consumption Tax (ÖTV), and the Resource Utilization Support Fund
September 15, 2026, is one of the busiest days of the month. By this date, Bank and Insurance Transactions Tax (BSMV) returns for the August 2026 period must be filed and payments made. On the same day, the deadline for reporting and paying the Fund for the Support of Resource Utilization (KKDF) also expires. In addition, returns for Special Consumption Tax (ÖTV) Lists II, III, and IV, as well as the Special Communications Tax (ÖİV), must be filed by September 15.
September 25: VAT-2 Return
Another important return that must be filed in September is the VAT-2. Taxpayers required to file a VAT return either as a liable party or through withholding must file their VAT-2 returns for the August 2026 period and make their payments by September 25, 2026. This return is a monthly routine obligation, particularly for businesses required to withhold VAT.
September 26–28: Summary, Lodging, and VAT Returns
The last week of September marks the busiest filing period. September 26, 2026, has been set as the deadline for the Summary and Social Security Contributions Return and the Lodging Tax Return. The Summary Return is a monthly return reporting income tax withholdings from employees and Social Security contributions, and is mandatory for employers. Lodging tax is the tax levied on overnight stays at hotels, motels, and similar establishments.
September 28, 2026, is the deadline for monthly VAT returns (VAT-1). The declaration and payment of value-added tax on goods and services delivered during the month of August must be completed by this date. This date also serves as the deadline for the Stamp Tax Return.
End of the Month: E-Ledger Certificate, Digital Services, and Tourism Levy
There are also important obligations on September 30, 2026, the last business day of September. This date is the deadline for uploading E-Ledger certificates for the June 2026 period. Taxpayers subject to the E-Ledger system are required to upload the certificate files which contain summaries of the relevant period’s ledgers to the GİB system by this date. Additionally, Digital Services Tax and Tourism Levy returns must also be filed by September 30.
These obligations, scheduled throughout September, are filling up the calendars of taxpayers and tax advisors. It is crucial to meet these deadlines to avoid undesirable financial consequences such as late payment penalties and administrative fines. It should be noted that deadlines falling on official holidays or weekends may automatically be extended to the first business day following the holiday or weekend; however, taxpayers should monitor the Revenue Administration’s official announcements for the most up-to-date confirmation.
For detailed information on this matter and to ensure you meet your tax obligations on time, please contact the expert team at Bu Müşavirlik. We are here to help you manage your September filing and payment processes smoothly.
