KOSGEB Business Declaration Guide explains 5 steps, how is your SME class determined?
KOSGEB has updated its Business Declaration Guide, which explains how to prepare and submit the declaration that sets a business’s status and its micro, small or medium size class, in five steps that start with an e-Devlet login (KOSGEB, page updated 9 February 2026). KOSGEB is Türkiye’s Small and Medium Enterprises Development Organization, and e-Devlet is the national government services portal. Net sales revenue and balance sheet totals are pulled automatically from GİB, the Turkish Revenue Administration. Premium days under 4A, the standard employee insurance category, come from SGK, the Social Security Institution.
What this means for you: a current Business Declaration is a shared condition across KOSGEB support programmes, and your size class decides which programme you can enter. A micro business can be turned away from a programme reserved for small and medium enterprises.
What are the 5 steps for creating a KOSGEB Business Declaration through e-Devlet?
You start from the “eHizmetler” (e-services) menu on kosgeb.gov.tr by choosing “İşletme Beyanı Oluşturma İşlemi”, the Business Declaration creation option. You log in with your national ID number and e-Devlet password, ticking the business box. On the “Yeni Beyan” (New Declaration) screen, the guide sets out five steps:
- Business details
- Activity and registry details
- Partner and linked business status
- Premium day details
- Application approval (“Başvuruyu Onayla”, Approve application)
Which thresholds set the SME class in a KOSGEB Business Declaration?
Headcount and annual net sales revenue or balance sheet total decide it together. According to KOSGEB’s SME definition announcement of 7 August 2025, a micro business has fewer than 10 employees and no more than TL 10 million. A small business has fewer than 50 employees and no more than TL 100 million. A medium business has fewer than 250 employees and no more than TL 1 billion in turnover or balance sheet.
What should you do if GİB or SGK data looks wrong in your KOSGEB Business Declaration?
According to the guide, there are two routes: pull the data again with “GİB’den Yenile” or “SGK’dan Yenile” (refresh from GİB or SGK), or change the field by hand. When you change a field by hand, you upload a supporting document.
Which businesses does the Business Declaration and SME class affect, and how?
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- Winner: the medium-sized producer with turnover above TL 500 million
- Struggling: the micro business preparing to grow
- Indirectly affected: the new founder
It hits businesses near the lines hardest. With the SME upper limit raised to TL 1 billion, producers and wholesalers with turnover above TL 500 million can count as SMEs again. Micro businesses, meanwhile, stay outside some programmes, so the class in the declaration decides eligibility directly.
Winner: the medium-sized producer with turnover above TL 500 million
In autumn 2026, a growing business in Türkiye’s machinery, food or automotive supply sectors can apply to support programmes again under the new upper limit. For this business, a current declaration reopens a door that had closed.
Struggling: the micro business preparing to grow
According to KOSGEB, only small and medium businesses can apply to the Capacity Development Support Programme. The details are in our article on the Capacity Development Programme loan terms. A business that stays in the micro class cannot enter this programme through its declaration.
Indirectly affected: the new founder
A current Business Declaration is also required for the Entrepreneur Support Programme. You can read about its scope in our guide to the programme’s three supports. Preparing the declaration as soon as the company is set up saves time at the application stage.
What does the KOSGEB Business Declaration mean for a business on the digital side?
The declaration works like the business’s digital identity in state records. The data comes from GİB, SGK and MERSİS, and keeping those three consistent clears the way to digital transformation and loan-backed programmes.
What should a business owner do this week about the KOSGEB Business Declaration?
Line up your records before you approve the declaration. Download the current file from KOSGEB’s guide announcement and go through this checklist with your accountant.
- Are the partner and capital details in MERSİS current?
- Is there a partner or linked business with a share of 25% or more?
- Have branch activity codes been included in the declaration?
- Do the turnover and balance sheet figures from GİB match your financial statements?
- Do SGK premium days match your payroll?
- If someone without signing authority will fill it in, is the notarised power of attorney ready?
Bring the power of attorney forward
If your accountant will fill in the declaration, get the power of attorney done this week.
Match your class to your target programme
Write down your class, micro, small or medium, and compare it with the conditions of the programme you are considering. If you want to build the right programme choice and your digital infrastructure plan together, our digital consulting team handles that work.
Quick Summary
- KOSGEB updated its Business Declaration Guide; the page shows an update date of 9 February 2026 (KOSGEB).
- The declaration is prepared in five steps, from business details to approval, after an e-Devlet login (KOSGEB Guide).
- Turnover and balance sheet come from GİB and 4A premium days from SGK automatically (KOSGEB Guide).
- Partner or linked business details are required where either side holds at least 25% (KOSGEB Guide).
- The turnover or balance sheet ceiling for a medium business is TL 1 billion (KOSGEB, 7 August 2025).
Short Glossary
- Business Declaration
- The Business Declaration is the statement submitted in the KOSGEB system used to set a business’s status and SME class.
- Linked business
- A linked business is the term used for businesses with a share relationship of at least 25%, which the declaration asks about separately.
- Balance sheet total
- The balance sheet total is the annual figure used alongside net sales revenue to set the SME class.
Frequently Asked Questions
Next Step
To map out your class and its fit with the support programme you are aiming for, fill in the consult your expert form. Other current programmes are listed on our grants and incentives news page.
Support amounts and conditions can change; check the current terms on the institution’s official page before applying. This article is not financial or legal advice.
Sources: KOSGEB, Business Declaration Guide announcement (updated 9 February 2026) · Business Declaration Guide (PDF) · KOSGEB, SME definition announcement (7 August 2025)
Updated: October 2026
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A person authorised to sign alone logs in directly. Anyone else, such as an accountant or an employee, uploads a notarised power of attorney and waits for approval from the KOSGEB directorate the business reports to. The guide does not say how long that approval takes, so leave room in your calendar.
The first step covers the business’s basic identity details, and the second its activity and registry details. A business with branches should tick the box “include the activity codes of branches”.
The partner representative field fills itself based on the partner with the largest capital share in MERSİS, Türkiye’s central trade registry system. If your MERSİS record is out of date, check it before you rely on what the screen shows.
In step four, 4A premium days come from SGK; in step five, you submit the declaration with “Approve application”. Recheck every screen before approving.
The micro class is left behind once headcount reaches 10, or once net sales revenue or balance sheet goes above TL 10 million. Check on the declaration screen which year’s figures are used.
According to KOSGEB’s announcement, the SME upper limit rose from TL 500 million to TL 1 billion. With that change, more businesses came within the scope of public support.
The guide does not spell this out. Premium day data comes from SGK, but the method for turning it into a headcount is not described in the text. If your business sits near a threshold, asking your KOSGEB directorate is the safest route.
If the difference remains after a refresh, look for the inconsistency in the source record itself, at the tax office or in your SGK filings.
The guide asks for a supporting document when you make a change; it does not list document types one by one. Ask your accountant for backing on financial statements and use SGK records for premium days.
Rushing through step three. If your business holds at least 25% of another business, or another business holds at least 25% of yours, you must enter partner or linked business details. Leave them out and the size class rests on incomplete data.
Leaving the “include the activity codes of branches” box empty. When the branch does something different from head office, that box is how the branch activity enters the declaration.
Because net sales revenue is pulled from GİB, your invoicing and tax filing routine shapes the accuracy of the declaration. A business that tracks marketplace and web sales in separate books struggles to see total turnover in one place.
The NACE activity code in the declaration shows the work the business declares to the state. If your website, Google Business Profile and marketplace store describe a different activity, you send mixed signals.
Three indicators are enough: annual net sales revenue, balance sheet total and 4A premium days. A simple sheet that sets these three against the thresholds shows a class change before it happens.
According to the guide, a person without sole signing authority uploads a notarised power of attorney and waits for approval from the KOSGEB directorate. After approval, they can fill in the declaration.
You can pull the data again with the GİB refresh option or change the field. If you make a change, you need to upload a supporting document.
The renewal frequency is not stated in the guide or the announcement. Because support programmes require a current declaration, confirm with your KOSGEB directorate before you apply.