The assembly visa is a short-term entry route used by foreign nationals coming to Turkey to assemble, maintain or repair imported machinery and equipment, to deliver training on its use, to take delivery of equipment, or to repair vehicles that have broken down in Turkey. Under Article 48 of the Implementing Regulation of International Labour Law No. 6735, these activities are exempt from the work permit requirement for up to three months in total. Where that period will be exceeded, a work permit must be obtained from the Ministry; a fresh application under the same exemption may only be made once six months have passed from the date the document was issued.
Which activities does the assembly visa cover?
What is referred to in practice as the “assembly visa” is in fact the combined use of two separate documents: the visa issued for assembly, maintenance and repair purposes by a Turkish mission abroad, and the work permit exemption on which that visa rests. The activities within scope are listed exhaustively in the Regulation:
Assembly and installation
Installation, commissioning and assembly of machinery and equipment imported into Turkey.
Maintenance and repair
Maintenance and repair of imported machinery and equipment; repair of vehicles that have broken down in Turkey.
Training on use
Delivery of training on the use of goods and services imported into or exported from Turkey.
Taking delivery of equipment
Foreign nationals coming to Turkey for the purpose of taking delivery of equipment.
This route cannot be used for an activity that falls outside the list. Foreign personnel who will work regularly on a production line of a company in Turkey, a representative carrying out continuous sales activity, or a manager present for an extended period for project management do not fall within this category; in those cases a work permit or another exemption category is assessed.
Is an assembly visa or a work permit required?
How is the period calculated, and can it be extended?
The exemption period is set separately for each category in Article 48 of the Regulation. In the assembly, maintenance, repair and training-on-use category the ceiling is three months in total. The document is issued for the period requested by the foreign national, provided that ceiling is not exceeded, and allows multiple entries and exits during that period.
- No extension. Where the work will exceed the applicable exemption period, a work permit must be obtained from the Ministry.
- Six-month waiting period. For a foreign national granted an exemption in this category, no fresh application may be made under the same exemption until six months have passed from the date the document was issued. The same period applies to cross-border service providers; for other exemption types the waiting period is twelve months.
- Link to the passport. The exemption is issued for a period sixty days shorter than the validity of the foreign national’s passport, and separately for each foreign national.
- Length of stay is assessed separately. The 90-days-in-180 rule applying on the visa and residence side operates independently; the foreign national’s previous stays within the last 180 days are deducted from that period.
How is the application made?
- Scope and duration analysisIt is established whether the work falls within the definition in the Regulation and whether the total period will exceed three months. If it will, the work permit process is started directly.
- Preparation of documentsThe contract between the company in Turkey and the company abroad, the letter of invitation, the import documents and passport details are collected.
- Filing the applicationWhere the foreign national is abroad, the application is filed with the Turkish mission in the country of nationality or of official residence; where the foreign national is in Turkey, it is filed directly with the Ministry (emuafiyet.csgb.gov.tr) within 30 days of the date of entry at the latest, provided the visa or visa exemption period is not exceeded.
- Assessment and issue of the documentWhere the information and documents are complete and the foreign national is established to fall within the exemption, the application is concluded and the work permit exemption document is issued.
- Entry and registration obligationsThe foreign national’s stay in Turkey, social security position and, where applicable, residence formalities are monitored in line with the validity of the document.
No work permit exemption fee or valuable paper charge is collected on exemption applications issued for up to three months. Where the foreign national so requests and pays the valuable paper charge, the document may be issued in physical form.
What are the differences between the assembly visa and a work permit?
| Criterion | Assembly visa / work permit exemption | Work permit |
|---|---|---|
| Duration | Up to three months in total | Generally up to one year on first application, extendable |
| Extension | None; a six-month wait applies before a fresh application | Extension possible for as long as the conditions continue |
| Employer | The sending company abroad | The employer in Turkey |
| Payroll | Salary continues to be paid from abroad | Placed on the payroll in Turkey |
| Social security | Not treated as insured in Turkey where the conditions are met | Insurance in Turkey is mandatory as a rule |
| Place of application | Turkish mission or directly the Ministry | Ministry of Labour and Social Security |
| Fee | No fee on exemptions of up to three months | Work permit fee and valuable paper charge |
Does a social security obligation arise?
The work permit exemption does not remove social security obligations; these must be assessed separately. Under Article 6(e) of Law No. 5510, and without prejudice to the provisions of international social security agreements, persons sent to Turkey for a job not exceeding three months by and on behalf and account of an organisation established in a foreign country, who document that they are subject to social insurance in that foreign country, are not treated as insured in Turkey.
Agreement countries
For personnel coming from countries with which Turkey has a social security agreement, the posting period set out in the agreement and the relevant forms (for example the A1 certificate) are taken as the basis.
Non-agreement countries
For those coming from countries with no agreement the exemption is limited to three months; where the period is exceeded, insurance in Turkey comes into play.
Documentation
Failure to document insurance cover abroad may give rise to a contribution liability dispute even where the personnel stay in Turkey only briefly.
What is the tax dimension of the assembly service?
The assembly visa is an immigration and employment procedure; the commercial relationship behind it, however, produces separate tax consequences for the company in Turkey. The headings encountered most often in practice are as follows:
Corporate tax and permanent establishment risk
Under Article 5 of double taxation agreements, building, assembly or installation projects and the supervisory activities connected with them constitute a permanent establishment only if they exceed a specified period. That period varies from agreement to agreement (commonly six months; nine, twelve or eighteen months in some agreements). Where the threshold is exceeded, taxation of the company abroad in Turkey on a limited liability basis comes into play. Because interrupted work under the same project must be assessed together when calculating the period, keeping site entry and exit records is important.
Withholding tax and the certificate of residence
Payments made to the company abroad for assembly, installation and technical services are assessed for withholding tax under Article 30 of the Corporate Tax Law. To benefit from the provisions of an agreement, a certificate of residence must be obtained and the procedure set out in General Communiqué No. 1 on Double Taxation Agreements must be followed. Where the activity exceeds 183 days in a twelve-month period in Turkey, the taxing right may change.
Value added tax
Because the service is enjoyed in Turkey, an assembly service received from a company abroad falls within the scope of VAT. Under Article 9 of the Value Added Tax Law, VAT return No. 2 is filed in the capacity of tax responsible party; the amount declared is deducted on the No. 1 return for the same period where the conditions are met.
Customs value
Under Article 28 of Customs Law No. 4458, charges for construction, installation, assembly, maintenance or technical assistance carried out after the importation of a plant, industrial facility, machinery or equipment are not included in the customs value, provided they can be distinguished from the price actually paid or payable. Showing the assembly fee separately in the contract and on the invoice therefore prevents valuation disputes at the import stage.
Taxation of personnel remuneration
Where the remuneration of personnel within the exemption is paid from abroad, taxation in Turkey does not arise as a rule, within the framework of the dependent personal services article of the agreements. The position changes, however, where the remuneration is passed on to the company in Turkey by way of a cost recharge, or where the 183-day limit is exceeded. In cost recharges, the transfer pricing dimension must be assessed alongside.
What happens if the obligations are not met?
Working and employing without a work permit or a work permit exemption is subject to an administrative fine under Law No. 6735. The amounts are updated each year by the revaluation rate; the amounts applied for 2026 are as follows.
| Act | 2026 administrative fine |
|---|---|
| Employer engaging a foreign national without a work permit (per foreign national) | TRY 102,503 |
| Foreign national working in a dependent capacity without a work permit | TRY 40,977 |
| Foreign national working in an independent capacity without a work permit | TRY 82,010 |
| Failure to meet the notification obligation on time (per foreign national) | TRY 6,805 |
Where the act is repeated, the fines are applied at double the amount. In addition, deportation proceedings come into play for a foreign national found to be working without authorisation, and the return, accommodation and health expenses may be claimed from the employer.
Mistakes frequently made in practice
Site work on a tourist visa
Assembly work on site by personnel who entered on a tourist or business visa may be treated as unauthorised employment.
Using the period in instalments
The three-month limit is calculated on the total period; exceeding the limit through separate visits does not change the outcome.
Not monitoring the project period
Once the total time on site under the same project exceeds the threshold in the agreement, a retrospective permanent establishment and tax liability dispute arises.
Not separating the assembly fee in the contract
An assembly service invoiced as a single line together with the price of the machinery creates difficulty in separating the amounts for customs value and VAT responsibility purposes.
Frequently asked questions
Is personnel arriving on an assembly visa placed on the payroll in Turkey?
As a rule, no. The personnel remain employees of the company abroad and their remuneration is paid from abroad. The company in Turkey makes a contractual payment as the recipient of the service. On the social security side, the conditions in Article 6(e) of Law No. 5510 must be documented.
What should be done if the exemption period exceeds three months?
The exemption cannot be extended. Where the work needs to continue, a work permit must be obtained from the Ministry of Labour and Social Security before the period expires. For a fresh application under the same exemption, six months must pass from the date the document was issued.
Can the application be filed from within Turkey?
Where the foreign national is in Turkey, the application may be filed directly with the Ministry within 30 days of the date of entry at the latest, provided the visa or visa exemption period is not exceeded. Applications made after that period are rejected.
Does the exemption document replace a residence permit?
The work permit exemption document allows the foreign national multiple entries and exits within the periods provided for. Depending on the length of stay and the foreign national’s nationality, the obligations on the residence side must be checked separately.
Is there withholding tax on a payment made abroad for an assembly service?
It depends on the nature of the payment, on whether the service is performed in Turkey, and on the applicable double taxation agreement. To benefit from the provisions of an agreement, a certificate of residence must be obtained and the period thresholds monitored.
Is the assembly fee added to the customs value of the imported machinery?
Charges for installation, assembly, maintenance or technical assistance carried out after importation are not included in the customs value, provided they can be distinguished from the price actually paid or payable. Showing the amount separately in the contract and on the invoice is therefore recommended.
Is a fee payable for the exemption application?
No fee or valuable paper charge is collected on work permit exemption applications issued for up to three months. Where the foreign national so requests and pays the valuable paper charge, the document may be issued.
For matters relating to this subject, you may contact us.
