Commercial Debt Collection in Turkey: From Notice to Enforcement

The collection of a commercial receivable (ticari alacağın tahsili) means recovering, through legal channels, the price of goods or services a business has supplied from a debtor who has failed to pay it. The process usually begins with a notary demand letter (noter ihtarnamesi); if no payment follows, it moves on to enforcement proceedings without judgment (ilamsız icra takibi) and, where necessary, to litigation. Proceeding in the right order and with the right documents is decisive both in terms of time and of cost.

What Is a Commercial Receivable and Through Which Legal Channels Is It Collected?

A commercial receivable is an unpaid monetary claim arising in return for goods sold or services provided by a merchant within the scope of its commercial activity. There are three basic routes to collection: an invitation to pay by way of a demand letter, enforcement proceedings without judgment, and an action for the debt. The choice of route varies according to the amount of the receivable, the debtor’s financial position and the documents in hand.

For more information on the general framework of commercial law, you may review our commercial law practice page.

The Difference Between an Ordinary Receivable and a Commercial Receivable

Under Turkish Commercial Code no. 6102, receivables where at least one of the parties is a merchant and the transaction is deemed commercial for both parties qualify as commercial receivables. This distinction matters because the applicable interest rate, the statute of limitations (zamanaşımı) and the competent court in commercial matters may differ from the general provisions. In commercial receivables, default interest (temerrüt faizi) may be claimed at higher rates than for ordinary receivables.

Choosing Between a Demand Letter and Going Straight to Enforcement Proceedings

Where a strong document such as a cheque, a promissory note or a signed contract is available, starting enforcement proceedings directly saves time. By contrast, if the commercial relationship with the debtor is expected to continue, or if there has been a disagreement about payment, sending a demand letter first may be preferable both to demonstrate good faith and to fix the date of default in writing.

Sending a Demand Letter: Establishing Default and the Starting Point of Interest

A notary demand letter is an official document that gives the debtor a reasonable period to pay and proves the date on which default began. Under article 117 of Turkish Code of Obligations no. 6098, in debts with a fixed due date the debtor falls into default automatically on the due date; where the due date is uncertain, default is brought about by a demand letter (Source: mevzuat.gov.tr, Law no. 6098).

The Legal Significance of the Notary Demand Letter

The demand letter is written proof, for use in a subsequent action or in enforcement proceedings, that the debtor was given an opportunity to pay and that the receivable was demanded on a particular date. The demand letter should clearly state the basis of the receivable (invoice, contract, order form), its amount and the period allowed for payment. That period is usually set within a reasonable range of 7 to 15 days.

Calculating Default Interest in Commercial Matters

Under Law no. 3095 on Statutory Interest and Default Interest, as from 31 July 2026 the statutory interest rate has been set at eighty per cent of the rediscount rate applied by the Central Bank of the Republic of Türkiye to short-term credit transactions on 31 December of the preceding year. Since the rediscount rate stood at 38.75 per cent as at 31 December 2025, the current statutory interest rate is calculated as 31 per cent per annum (Source: Law no. 3095 and the related TCMB announcements). In commercial matters, if a higher rate of default interest has been agreed in the contract, that rate applies; if no rate is stated in the contract, the interest rate applicable to commercial matters is taken as the basis. The advance interest rate agreed between the parties by contract should also be confirmed separately from the current TCMB announcements.

The Enforcement Proceedings Without Judgment Step by Step

If no payment arrives, the creditor may start enforcement proceedings without judgment at the enforcement office (icra dairesi) on the basis of the invoice, contract or current account statement it holds. The process begins with the request for proceedings, continues with service of the payment order (ödeme emri) and, if the debtor does not object, moves directly to the attachment stage.

Preparing the Request for Proceedings and Paying the Fees

When the request for proceedings is submitted to the enforcement office, an application fee of 732 TL is paid for 2026. In addition, an advance fee of 5 per thousand of the amount of the receivable claimed is deposited; for example, for a receivable of 200.000 TL an advance fee of 1.000 TL is paid. If collection is achieved at the end of the proceedings, this fee is set off (Source: 2026 General Communiqué on the Law of Fees, Tariff no. 1). For current amounts you may use our enforcement cost calculator.

Service of the Payment Order and the Debtor’s 7-Day Right of Objection

The enforcement office sends the debtor a payment order under İİK m. 60. Within 7 days of the date of service, the debtor may object to the debt, to the signature or to jurisdiction. If no objection is raised and no payment is made, the creditor may request attachment at the end of the 10-day period.

Overcoming the Objection: Annulment of the Objection or Definitive Removal?

If the debtor objects in time, the proceedings stop automatically. Where the creditor holds a signed document containing an acknowledgement of debt within the scope of İİK m. 68 (such as a promissory note, an accepted invoice or a current account statement), it may ask the enforcement court to order the definitive removal of the objection (itirazın kesin kaldırılması); this route is faster. Where there is no such document, an action for annulment of the objection must be brought before the general courts; that action may be brought within the general limitation period, and the party found to be in the wrong may be ordered to pay compensation for wrongful denial in enforcement (icra inkâr tazminatı) at a certain proportion of the receivable claimed.

Proving the Receivable: Which Documents Suffice?

In a commercial receivable action and in enforcement proceedings, the most critical element is written evidence showing the existence of the receivable. Invoices, delivery notes (irsaliye), order forms, written contracts, e-mail correspondence and current account statements (cari hesap ekstresi) are the principal documents that may be used for this purpose. The nature of the document directly affects which collection route will produce a faster result.

The Time Limit for Objecting to an Invoice and Its Consequences

Under the second paragraph of article 21 of Turkish Commercial Code no. 6102, a party who receives an invoice is deemed to have accepted its content if it does not object to that content within eight days. An invoice not objected to within that period constitutes strong evidence in the creditor’s favour in any subsequent dispute. For this reason it is recommended that invoices be sent, where possible, by registered post with return receipt or by registered electronic mail (KEP), so that the date of service can be proved.

The Evidential Value of a Current Account Contract and Statements

Where there is an ongoing commercial relationship between the parties, the current account statement facilitates proof by converting a large number of small-value transactions into a single balance owed. A debtor’s failure to object to the statement in time may be assessed as an implied acceptance of the balance; however, since the strength of this presumption may vary according to the commercial practice between the parties and the terms of their contract, it must be examined on a file-by-file basis.

The Attachment Stage: Movables, Immovables and Rights and Receivables Held by Third Parties

If no objection is raised to the payment order, or if the objection is removed, the creditor may have attachment (haciz) placed on the debtor’s movable property, immovables, bank accounts and receivables held by third parties. A request for attachment may be made by a simple petition to the enforcement office, and more than one type of attachment is often requested at the same time.

For the procedure, time limits and routes of objection relating to the attachment of rights and receivables held by third parties, you may look at our article on the garnishment notice (89/1-89/2-89/3).

Attachment of Bank Accounts and the Notice Under Article 89

Under article 89 of the Enforcement and Bankruptcy Law, the creditor may have attachment placed on the debtor’s receivables held by third parties, in particular by banks. Once it receives the garnishment notice, the bank is obliged to block the balance in the debtor’s account. If the third party (the bank) does not object within seven days, it is deemed to have acknowledged the debt and may become directly liable; banks therefore follow these notices closely.

Attachment of Immovables and the Sale Process

If there is an immovable registered in the debtor’s name, an annotation of attachment is entered in the land registry record. In order for the immovable to be put up for sale, a valuation is carried out, and the sale is effected by public auction through the enforcement office. Since this process can take longer than the attachment of movables, it is common practice for creditors first to consider faster routes such as attachment of bank accounts and of salary.

The Creditor’s Position Where the Debtor Becomes Bankrupt or Declares Composition

The bankruptcy of the debtor company, or its request for composition with creditors (konkordato), directly affects individual enforcement proceedings. During the composition moratorium, proceedings started in respect of receivables arising before the moratorium stop and no new proceedings may be opened; the creditor must notify its receivable to the composition commissioner.

Postponement of Bankruptcy and the Creditors’ Meeting

If the debtor has become bankrupt, the creditor must register its receivable with the bankruptcy estate (iflas masası). Ordinary creditors receive a share according to the ranking schedule after secured and privileged creditors. For this reason, acting quickly at an early stage, when the debtor’s financial position shows signs of deterioration, may directly affect the creditor’s position in the ranking schedule.

For detailed information on how the mandatory mediation process works and on the legal nature of the final minutes, you may see our article on mandatory mediation in commercial actions.

The Mandatory Mediation Stage in Commercial Actions

Under the provisions added by Law no. 7155 to Law no. 6325 on Mediation in Civil Disputes, in commercial disputes whose subject matter is the payment of a specified sum of money, applying to a mediator before bringing an action is a procedural precondition. If an action is brought directly without applying to mediation, the court dismisses it on procedural grounds for want of that precondition.

Detailed information on the scope of the mandatory mediation process, the six-week rule and the legal nature of the final minutes can be found in our article on mandatory mediation in commercial actions. For current statistics on the institution of mediation, the resources of the Union of Turkish Bar Associations (Türkiye Barolar Birliği) may also be consulted.

Is Applying to Mediation Compulsory?

Yes; in disputes that are commercial in nature and whose subject matter is a monetary claim, mediation is a mandatory procedural precondition. There is, however, no obligation to apply to mediation in order to start enforcement proceedings. The requirement applies to receivable actions to be brought before the general courts, including the action for annulment of an objection. The mediation process is usually concluded within six weeks, and if the parties cannot agree, the final minutes open the way to litigation.

Preliminary Attachment: Taking Precautions Before the Debtor Conceals Assets

Preliminary attachment (ihtiyati haciz) is where a creditor, without yet having finalised enforcement proceedings or a court judgment, obtains a decision from the court placing a temporary attachment on the debtor’s assets where there is a risk that the debtor will conceal or dissipate them. This route becomes particularly important where the debtor’s financial position has suddenly deteriorated or where it has begun to transfer its immovables.

The Conditions for a Preliminary Attachment Order and Security

Under article 257 and the following articles of the Enforcement and Bankruptcy Law, a creditor requesting preliminary attachment must prove, to the standard of prima facie proof, the existence of its receivable and that the receivable is at risk. The court usually requires the creditor to deposit security at a certain rate against the possibility that the preliminary attachment turns out to be unjustified. Once the order has been obtained, the creditor must start enforcement proceedings or bring an action within ten days of the date on which the order was given; otherwise the preliminary attachment lapses automatically.

Collecting a Receivable From a Debtor Abroad

If the debtor is resident abroad, the process becomes more complex because of the rules on international service and, where they exist, the enforcement and bankruptcy treaties between the two countries. For a court judgment obtained in Türkiye to be enforceable in the country where the debtor is located, an action for recognition and enforcement generally has to be brought in that country; bilateral treaties concluded with certain countries may simplify this process. Where cross-border collection is involved, it is important that the file be assessed separately, taking into account the law of the country concerned.

For more information on international arbitration and enforcement cooperation processes, the resources of the Ministry of Trade (Ticaret Bakanlığı) may be consulted.

Going to Court: Bringing an Action for the Receivable

If no agreement is reached in mediation, or if the route of annulment of the objection has to be taken, the creditor brings an action before the commercial court. The statement of claim should set out the basis of the receivable, its amount, the claim for interest and the list of evidence (invoice, contract, correspondence, witnesses).

Calculating the Proportional Fee and the Costs of the Action

In actions concerning monetary claims, the proportional fee rate for 2026 is 68.31 per thousand; one quarter of that amount is collected in advance when the action is brought, and the remainder once the judgment becomes final. In addition, items such as expert fees, service expenses and, where necessary, the cost of a site inspection are deposited with the court’s accounts office as an advance on expenses (gider avansı). For a current calculation you may use our court fee calculator.

The Proceedings: Expert Examination and Judgment

After the stages of the statement of claim and the statement of defence, the commercial court invites the parties to a hearing. Because of the amount of the receivable or the complexity of the current account records, a report is usually obtained from a financial adviser or a legally qualified expert (bilirkişi). The parties may object to the expert report; if it considers it necessary, the court may request a supplementary report or a fresh expert examination. Although the length of the proceedings varies according to the complexity of the file and the court’s workload, straightforward receivable actions may be concluded in a few hearings.

Appeal and Cassation Stages

If one of the parties is not satisfied with the judgment of the court of first instance, it may apply to the regional court of justice (istinaf) within two weeks of service of the judgment. Against the decision given following the appellate review, cassation (temyiz) before the Yargıtay (the Court of Cassation) is available in disputes exceeding the monetary threshold laid down by law. Since each of these stages requires additional fees and time, it is important to proceed with strong evidence at the first instance stage as far as possible.

How Does the Process Differ Where There Is a Negotiable Instrument (Cheque or Promissory Note)?

If the receivable is embodied in a cheque or a promissory note, the creditor may prefer the attachment route specific to negotiable instruments (kambiyo senetleri) instead of general proceedings without judgment. On this route the debtor’s time limit for objecting falls to 5 days, and the objection does not automatically stop the proceedings; for the debtor to stop the proceedings, it must obtain a separate stay of enforcement order (tehiri icra) from the enforcement court. The differences between proceedings based on a negotiable instrument and the general attachment route are dealt with in detail in a separate article on our blog.

You can find comprehensive information on the differences between the proceedings specific to negotiable instruments and general proceedings without judgment, on time limits and on the authority before which objections are made, in our article on the difference between proceedings specific to negotiable instruments and proceedings without judgment. The criminal route that may be followed where the cheque underlying the receivable is dishonoured is dealt with in our article on complaints for dishonoured cheques.

From Whom the Attorney’s Fee Is Recovered

At the end of enforcement proceedings or of an action, an attorney’s fee (vekalet ücreti) is awarded in favour of the successful party, to be collected from the other side in accordance with the current Minimum Attorney Fee Tariff. Detailed information on how this amount is calculated can be found in our attorney’s fee calculator.

The Cost of the Collection Process: Fees, Attorney’s Fees and Interest Items

In the collection of a commercial receivable, the total cost consists of the fees, the advance fee, service expenses, expert fees and, where applicable, the attorney’s fee. The table below summarises the principal items by stage of the process.

For the current commercial advance interest and rediscount rates that will apply to the receivable, we recommend following the announcements of the Central Bank of the Republic of Türkiye (TCMB). For information on general enforcement time limits and objections, you may consult our guide to the time limit for objecting to enforcement proceedings.

Illustrative Example: Collection of a Commercial Receivable Through Enforcement (Illustrative)

The following example is entirely fictional and is not based on any real client or file; it has been prepared purely as an illustration in order to explain how the process works.

A supply company is unable to collect the price of the goods it has delivered even though sixty days have passed. First, a demand letter allowing the debtor ten days to pay is sent through a notary; the demand letter clearly states the numbers of the invoice and the delivery note on which the receivable is based. When no payment is made at the end of that period, proceedings without judgment are started at the enforcement office on the basis of the approved invoices and delivery notes; the application fee and the advance fee of 5 per thousand are paid.

The debtor objects to the payment order in time and the proceedings stop. Considering that the current account statement it holds amounts to an acknowledgement of debt, the creditor asks the enforcement court for definitive removal of the objection and the request is granted; the proceedings continue from where they left off and move to the attachment stage. At this stage the creditor sends a notice under article 89 to the debtor’s bank accounts and has the balance blocked. If there is a sufficient balance in the debtor’s account, the receivable is collected without the need to bring a further action. If the debtor opposes the request for definitive removal of the objection, arguing that the document in question cannot be treated as an acknowledgement of debt, the creditor then continues the process by bringing an action for annulment of the objection before the general court; at the end of that action, the party found to be in the wrong may be ordered to pay compensation for wrongful denial in enforcement at a certain proportion of the receivable claimed.

Common Mistakes in Pursuing Commercial Receivables

One of the mistakes creditors most often make in practice is failing to archive documents in an orderly way, even where no demand letter has been sent or where no objection to the invoice has arrived in time. This makes the burden of proof heavier later before the enforcement court or at the litigation stage. The second common mistake is failing to keep track of the limitation period; since time starts to run from the date on which the receivable arose, waiting for a long time may put the collectability of the receivable at risk.

Third, bringing an action directly without investigating the debtor’s financial position may render a judgment obtained in the creditor’s favour unenforceable. If the debtor has no movable or immovable property registered in its name, simply holding a court judgment does not guarantee that the receivable will actually be collected. For this reason it is useful to carry out preliminary research into the debtor’s assets when determining the collection strategy.

For the different procedure to be followed where the receivable is embodied in a negotiable instrument, you may look at our article on proceedings specific to negotiable instruments, and for the type of interest to be applied, at our article on statutory interest and default interest. The relevant statutory provisions can be found on the TBMM legislation page, and the decisions of the Yargıtay on the subject through the Yargıtay Decision Search system.

What Will the Other Side Do?

In commercial receivable disputes the debtor side also has its own defence strategy; knowing that strategy in advance determines which document needs to be gathered and when.

The allegation that the goods were never delivered or differed from what was ordered. The debtor may argue that the goods covered by the invoice were not received. This defence is met with a signed delivery record, the delivery note and, where available, shipping or courier records; the fact that no objection was made to the invoice within eight days under TTK m. 21/2 is also a strong presumption in the creditor’s favour.

The allegation that the debt has been paid in whole or in part. The debtor may claim that it made the payment but that the creditor did not enter it in its records. This claim is met with bank receipts, the current account statement and, where available, reconciliation correspondence.

Objection to the signature. The debtor may allege that the signature on the promissory note or the contract is not its own. In that case an expert examination is requested from the enforcement court and a comparison of signatures is carried out.

Raising the limitation defence. The debtor may argue that the receivable is time-barred. This claim is met with the date of the demand letter, the date on which enforcement proceedings were started and the dates of any acts interrupting the limitation period, such as a part payment.

Which defence comes to the fore varies according to the specific circumstances of the file, the nature of the document in hand and the debtor’s conduct in the commercial relationship. It is therefore important that the evidence be gathered in full before an action or enforcement proceedings are started. To assess in advance which defence your file is likely to meet, you may get in touch.

Frequently Asked Questions

Should I start enforcement proceedings directly to collect a commercial receivable, or send a demand letter first?

If a strong document (cheque, promissory note, signed contract) is available, enforcement proceedings may be started directly; if the document is weak or the commercial relationship is continuing, sending a demand letter first clarifies the date of default and demonstrates good faith.

What is done if an objection is raised to the enforcement proceedings?

If there is a document amounting to an acknowledgement of debt, definitive removal of the objection is requested from the enforcement court; if there is no such document, an action for annulment of the objection must be brought before the general court.

Is applying to mediation compulsory in an action for a commercial receivable?

In commercial disputes whose subject matter is a specified monetary claim, yes; applying to a mediator before bringing an action is a procedural precondition under the law.

How is the interest rate applied to commercial receivables determined?

The rate agreed in the contract applies; if no rate is stated in the contract, the current statutory interest rate under Law no. 3095 (31 per cent per annum as at 31 July 2026) is taken as the basis.

Can the costs of enforcement proceedings be recovered later?

Yes; once collection has taken place, the fees and expenses paid are collected from the debtor, and the advance fee is set off at the end of the process.

What is the limitation period in an action for a commercial receivable?

The general limitation period is 10 years under article 146 of Law no. 6098; however, since shorter special periods may apply depending on the type of receivable, the file needs to be assessed separately.

What can I do if I suspect that the debtor is concealing assets?

In that case, before starting enforcement proceedings, a preliminary attachment order may be obtained from the court and temporary attachment requested over specified assets of the debtor; after the order, the main proceedings or an action must be brought within the statutory period.

What happens to my receivable if the debtor company goes bankrupt?

The receivable must be registered with the bankruptcy estate; ordinary creditors receive a share according to the ranking schedule after secured and privileged creditors, which is why acting early is important.

Table of Time Limits

Sources

• Union of Turkish Bar Associations (Türkiye Barolar Birliği)
• Ministry of Trade (Ticaret Bakanlığı)
• Central Bank of the Republic of Türkiye (TCMB)
• tbmm.gov.tr
• Yargıtay Decision Search System

Related Articles

• Garnishment Notice (89/1-89/2-89/3): What Should the Third Party Do?
• Mandatory Mediation in Commercial Actions: Scope, Time Limits, Final Minutes
• The Difference Between Proceedings Specific to Negotiable Instruments and Proceedings Without Judgment
• Complaint for a Dishonoured Cheque: Time Limit, Judicial Fine and Route to Payment
• The Time Limit for Objecting to Enforcement Proceedings and Its Consequences: 2026 Guide
• Statutory Interest, Default Interest and Advance Interest: The Differences
• How Does the Factoring Right of Recourse and Notice of Assignment Work?
• Diminished Value Compensation 2026: Application, Insurance Arbitration and Court Route

This article is for general information purposes only and does not replace legal advice. Your specific situation requires a separate assessment of your file.

This article has been prepared on the basis of the legislation in force as of 17.09.2026.

Av. Muhammed Çakmak
Banking and Finance Law, Factoring Law, Enforcement and Bankruptcy Law, Commercial Law, Collection of Commercial Receivables
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