The Crime of Using Forged Documents in KOSGEB Support Applications and Its Criminal Consequences

Since KOSGEB grants are funded by public resources, it is crucial that the information and documents submitted during the application and payment process are accurate. Failure to meet the grant eligibility criteria, such as submitting an invoice for a machine not actually purchased, preparing documents for a service not rendered, or altering bank statements, may not only result in the cancellation of the grant but also have other consequences.

Depending on the specific circumstances of the case, these actions may constitute offenses under the Turkish Penal Code such as aggravated fraud, forgery of official documents, forgery of private documents, or making false statements in the preparation of official documents

KOSGEB's current Non-Compliance Directive explicitly defines acts considered crimes under penal legislation, such as fraud, false statements, deception, and forgery of official and private documents, as "non-compliance." On KOSGEB's current legislation page, the Non-Compliance Directive is listed among the fundamental directives in effect as of June 22, 2026.

Therefore, the use of forged documents in KOSGEB support applications is a serious legal process that can result in administrative, financial , and criminal liability for the same offense

What does submitting a forged document in a KOSGEB application mean?

From a criminal law perspective, not every incorrect or erroneous document is a "forged document".

A distinction must be made between a document being forged and a document containing a factual error.

For example, mistakenly writing the company address as an old address on an invoice, or leaving the description section incomplete on a bank statement, does not, as a rule, directly constitute forgery.

Against this;

• Issuing documents for a transaction that never happened,
• altering the amount of a genuine document,
• forgery of signature,
• Using a modified document belonging to another company,
• Altering the amount or recipient information on the actual bank statement,
• Creating false documents for an employee who never worked

This could lead to forgery or other criminal law issues.

In tax law, a forged document is defined as a document prepared to give the appearance of a real transaction or situation when in fact none exists. The Revenue Administration states that in investigations into forged documents, the movement of goods, payment and collection records, the authenticity of the commercial relationship, and the taxpayer's actual activities are all examined together.

The Most Common Types of Fake Documents You May Encounter at KOSGEB (Small and Medium Enterprises Development Organization of Turkey)

KOSGEB support processes involve a wide variety of required documents.

Documents that may be subject to a criminal investigation may include, in particular, the following:

• Fake or inaccurate invoices,
• Altered bank statements,
• False delivery records,
• False offers for machinery or equipment,
• Inaccurate service reports,
• Fake training or certification documents,
• Records of employees that are contrary to reality,
• Contracts with forged signatures,
• False licenses or permits,
• Amended trade registry or business documents.

However, the legal nature of the document is important. Whether a document is a private or public document can alter the applicable penalty.

Could submitting forged documents to KOSGEB constitute aggravated fraud?

It can be formed according to the specifics of the case.

Article 157 of the Turkish Penal Code defines fraud as deceiving a person through fraudulent conduct, thereby causing harm to that person or another, and enabling the perpetrator to gain benefit for themselves or another person.

Article 158/1-e of the Turkish Penal Code stipulates that committing fraud to the detriment of public institutions and organizations constitutes an aggravated offense.

According to the current Turkish Penal Code, the general penalty for aggravated fraud is imprisonment for three to ten years and a judicial fine. If the crime is committed to the detriment of public institutions or organizations, the minimum imprisonment is four years, and the judicial fine cannot be less than twice the amount of the benefit obtained from the crime.

Therefore, if a business obtains public funds from KOSGEB by falsely claiming to have made an expenditure that it did not actually incur, and if other elements of the crime are also present, it is possible that the crime of aggravated fraud against a public institution may be brought to light.

For example;

1. The company does not actually purchase machinery,
2. Creating fake invoices in collaboration with the supplier,
3. This invoice must be submitted to KOSGEB
4. KOSGEB making support payments based on the document,
5. The business obtaining an unfair advantage in this way

In this case, a thorough investigation will be conducted regarding the elements of the crime of fraud.

However, the mere existence of a violation of KOSGEB regulations does not automatically mean that the crime of aggravated fraud has been committed. deception, fraud, harm, benefit, and intent must also be present in the specific case.

If KOSGEB hasn't made the payment yet, does that constitute fraud?

If KOSGEB discovers that the company has submitted forged documents but the payment is not made, whether the crime has been completed will be evaluated separately.

For the crime of fraud to be complete, the perpetrator or a third party must obtain an unfair advantage.

If forged documents are detected before payment is made, the application of provisions regarding attempted fraud may be considered, depending on the specific circumstances of the case.

However, if the forged document was also created and used, the crime of forgery may have occurred independently, even if the fraud was not completed.

Therefore, the idea that "KOSGEB has no liability for penalties because it has not yet paid the money" is incorrect.

Crime of Forgery of Official Documents

According to Article 204 of the Turkish Penal Code;

• falsifying official documents
• altering a genuine official document in a way that deceives others
• using a forged official document

The perpetrator shall be punished with imprisonment from two to five years. If the same acts are committed by a public official on a document that they are authorized to regulate in the course of their duties, the punishment shall be from three to eight years.

For example, in a KOSGEB application, something that does not actually exist or has been altered;

• official license,
• public institution permit,
• official activity certificate,
• official institutional letter

If presented, Article 204 of the Turkish Penal Code may come into play depending on the nature of the document.

However, the mere presence of a public institution's name or logo on a document does not automatically make it an official document. It is necessary to examine who prepared the document and under what authority.

Crime of Forgery of Private Documents

A significant portion of the documents used in KOSGEB files may be classified as confidential documents.

According to Article 207 of the Turkish Penal Code, a person who forges a private document or alters a genuine private document in a way that deceives others and uses it shall be punished with imprisonment from one to three years. The same provision applies to a person who knowingly uses a forged private document.

During the KOSGEB process;

• private contracts,
• some service delivery documents,
• articles produced by private companies,
• private organization documents

Depending on its specific nature, it can be considered a special document.

In the crime of forgery of a private document, the use of the document is also important. The situation of a document created only as a draft and never used in any legal process is not the same as a document uploaded to the system to obtain support from KOSGEB (Small and Medium Enterprises Development Organization of Turkey).

What crime is committed in invoice forgery?

Regarding invoices, it is not sufficient to only consider the provisions of the Turkish Penal Code.

Article 359 of the Tax Procedure Law contains specific penalty provisions for forged and misleading documents. According to the current legislation of the Revenue Administration, documents prepared as if a real transaction or situation exists when it does not are defined as "forged documents." Under Article 359 of the Tax Procedure Law, the preparation and use of forged or misleading documents may also constitute tax evasion.

Therefore, an invoice is generated for a machine that was not actually purchased, and this invoice;

• to be recorded in the company's accounting records,
• for use in tax returns
• Submitted in order to receive support from KOSGEB

In this case, a single document can have consequences in terms of KOSGEB (Small and Medium Enterprises Development Organization), tax law, and general criminal law.

However, which legal provision should be applied, the relationship between the offenses, and whether separate penalties should be imposed must be evaluated on a case-by-case basis.

If fraud and forgery are committed together, can two separate penalties be imposed?

Yes.

Article 212 of the Turkish Penal Code contains a specific provision on this matter. If a forged official or private document is used in the commission of another crime, the perpetrator shall be sentenced separately for both the crime of forgery and the other crime.

For example, in a specific case where unfair support was obtained from KOSGEB by preparing forged official documents;

• forgery of documents
• qualified fraud

It is possible to consider their crimes together.

Therefore, the approach that "the forged document was merely a tool for fraud, and no penalty for forgery is imposed" is, as a rule, not valid in relation to Article 212 of the Turkish Penal Code.

Is making a false statement always considered forgery?

No.

There is a difference between someone providing false information and someone creating a forged document.

For example, deliberately stating an incorrect number of employees for a company on a KOSGEB application form may not directly constitute forgery of an official document. The system to which the declaration was made and the purpose for which the declaration was intended are also examined.

According to Article 206 of the Turkish Penal Code, a person who makes a false statement to a public official authorized to prepare official documents is subject to imprisonment for a period of three months to two years or a judicial fine.

However, for Article 206 of the Turkish Penal Code to be applicable, not every false statement is sufficient. The statement must be legally significant in the preparation of the official document.

It cannot be said that every piece of incorrect information in the KOSGEB electronic system automatically constitutes a crime under Article 206 of the Turkish Penal Code. The nature of the specific transaction must be examined.

Altering the Bank Statement

In KOSGEB payment processes, bank statements are among the most important documents proving whether the expense has actually been paid.

For example, the business;

• In reality, they paid 300,000 TL
• He altered the receipt to 600,000 TL in the computer system
• He uploaded the modified receipt to KOSGEB

In this case, allegations of document forgery and fraud may arise if unfair support has been received.

If bank records are obtained directly from the bank, detecting such a change would be quite easy.

Therefore, businesses should not be misled by the idea that digital documents are alterable. Bank transactions can be retrospectively verified through electronic systems.

Preparation of a False Delivery Receipt

In KOSGEB support applications, delivery and installation documents can be used to demonstrate that the machinery or equipment has actually been delivered.

Even though the machine has not yet been delivered;

"The machine has been delivered in perfect condition."

Creating a false report and submitting it to KOSGEB in order to receive payment carries a serious risk.

Here;

• the person who prepared the report,
• signatory,
• using it knowing it's fake
• benefiting from the process

The roles of the individuals are examined separately.

False Creation of Personnel Records

Similar risks exist in personnel support services as well.

An employee;

• not actually working,
• working at another company,
• in reality never worked for the company

If someone is shown as working solely to receive support, criminal liability may arise depending on the nature of the documents used.

However, simply because an employee is on leave, there is a temporary job change, or there is a technical error in the social security records does not directly constitute forgery or fraud.

In criminal law, the focus is particularly on whether the act knowingly and with the intention of obtaining assistance .

If a KOSGEB consultant prepares forged documents, will the company official be held responsible?

This is extremely important in practice.

Some businesses handle their KOSGEB applications through external project consultants. The fact that a consultant prepares the application does not automatically mean the business manager is liable for any penalties.

According to Article 20 of the Turkish Penal Code, criminal responsibility is personal; no one can be punished for the actions of another. Article 21 of the Turkish Penal Code stipulates that the commission of a crime generally depends on intent, that is, the knowing and willful performance of the legal elements.

Therefore, in terms of the company director's responsibility;

• whether he knew the document was fake,
• whether he requested the document himself,
• whether he instructed the consultant to forge documents,
• whether he checked the document,
• Who approved the KOSGEB application?
• who was aware of the unfair support

It should be investigated.

The defense that "the consultant did it, I have no responsibility" may not be sufficient on its own.

Personal criminal liability may arise, particularly if a business official electronically approves or instructs the use of a document they know to be forged.

The Responsibility of the Financial Advisor

Financial advisors can also be involved in the accounting and financial document preparation process for KOSGEB support applications.

However, it is not the same as a financial advisor simply registering an invoice provided by the business, or knowingly participating in the preparation or use of a fraudulent invoice.

For criminal liability, the person's specific act and intent must be determined.

For example, a financial advisor making an accounting entry without knowing that an invoice is fake is evaluated differently than a financial advisor personally obtaining a fake invoice and submitting it to a KOSGEB application together with the business manager.

Under the Tax Procedure Law, tax audits and notification processes to the Public Prosecutor's Office can be initiated separately in cases where fraudulent document transactions are detected.

Can the company itself be sentenced to imprisonment?

No.

According to the Turkish Penal Code, criminal liability applies to natural persons. According to Article 20/2 of the Turkish Penal Code, direct criminal sanctions cannot be applied to legal entities; however, security measures stipulated in the law are reserved.

Therefore, a limited liability or joint-stock company cannot receive a "prison sentence".

However, from the company's perspective;

• Revocation of KOSGEB support,
• legal interest,
• being deactivated in the system,
• inability to benefit from support,
• tax audit,
• measures relating to assets

This can lead to significant consequences.

Criminal liability is investigated in relation to the company director, manager, employee, consultant, or other individuals who committed the specific act.

Is being a company manager enough to constitute a crime?

No.

Being a company director or board member does not automatically make one responsible for every crime committed within the company.

In accordance with the principle of individual criminal responsibility, the manager;

• whether or not he/she participated in the action
• whether he/she knew about the forged document,
• whether or not he gave instructions on its use,
• whether he/she is aware of the support payment

It should be investigated with concrete evidence.

For example, if an employee in the finance department of a large company alters a document without the knowledge of management, convicting them solely on the basis of their position as company director would be incompatible with the principle of individual criminal responsibility.

However, if the manager personally organized the process of preparing the forged documents, their responsibility will be different.

What does KOSGEB do if it detects a forged document?

The KOSGEB Non-Compliance Directive explicitly lists actions that may constitute crimes, such as fraud, false statements, deception, and forgery, as falling under the category of non-compliance. Detection of non-compliance can be carried out by KOSGEB implementation or inspection units, or other public inspection units.

When an irregularity is detected by the KOSGEB implementation unit, the situation can be recorded on the Irregularity Detection Form, and the relevant beneficiary or service provider may be deactivated in the system; new support applications and pending support payments may be affected.

In cases where a crime is suspected, the process may not be limited to administrative sanctions alone and may be referred to judicial authorities.

Therefore, if a business receives a letter containing terms such as "non-conformity," "criminal element," "referred to Legal Counsel," or similar content, the case should not be evaluated solely from an accounting perspective.

Can KOSGEB Support Be Reclaimed?

If it is determined that forged documents were used and unfair payments were made as a result, the recovery of the KOSGEB support will be considered.

The offenses committed due to non-compliance are considered far more serious than simple project or document deficiencies.

From KOSGEB's perspective;

• recovery of the payment made
• application of legal interest,
• suspending pending payments,
• the impact on the company's status in the support system

It is possible.

Therefore, when preparing an acquittal defense in a criminal investigation, recovery and non-compliance procedures at KOSGEB (Small and Medium Enterprises Development Organization) should also be followed up.

Criminal cases and administrative cases are different, and the filing deadline for one does not automatically suspend the other.

Does the repayment of the support payment end the criminal investigation?

No.

Returning the amount of support received from KOSGEB does not automatically erase the alleged crime of forgery of documents that was committed previously.

Similarly, subsequent redress of public damages does not automatically result in the closure of a qualified fraud investigation.

The impact of compensation on the amount of punishment and the provisions on effective repentance can be evaluated separately according to the specific type of crime and the timing of payment.

Therefore, in a high-amount KOSGEB penalty case, before payment is made;

• which crime is being investigated,
• what stage of the investigation
• amount of damage,
• legal nature of payment

They should be evaluated together.

Is it a crime to use a document without knowing it is fake?

The element of intent is of great importance in this matter.

Article 207/2 of the Turkish Penal Code explicitly stipulates that a person who knowingly uses a forged private document shall be punished

In criminal law, as a rule, the commission of a crime depends on the existence of intent. According to Article 21 of the Turkish Penal Code, intent is the knowing and willful performance of the elements defined in the law.

For example, if a business owner believes they have purchased machinery from a legitimate supplier, but the supplier provides a forged document, and the business owner submits this document to KOSGEB without knowing it is forged, the individual's intent should be further investigated.

In this situation;

• genuine business relationship,
• bank payments,
• the actual delivery of the machine,
• Correspondence with the supplier,
• the usual business practices of the company

This could be important from a defense standpoint.

Is the deceptive nature of a document important in forgery crimes?

The fundamental legal value that document forgery crimes aim to protect is public trust.

In cases where the document appears clearly forged at first glance and has no capacity to deceive anyone, a separate assessment is required from a criminal law perspective.

For example, a simple screenshot with significant and easily noticeable changes might not be evaluated the same way as a professionally altered official document.

Therefore, if possible, the original or digital version of the document alleged to be forged should be brought to the file, and expert examination should be conducted if necessary.

Forgery in Electronic Documents

The fact that the majority of KOSGEB's transactions are conducted electronically has invalidated the notion that forgery crimes are only committed through paper documents.

Altering a PDF invoice, digitally manipulating a bank statement, or uploading an electronic document with altered content may also be subject to criminal investigation, depending on the nature of the document.

In electronic files;

• creation date,
• last modified date,
• metadata,
• electronic signature,
• verification code,
• institutional records

They become important evidence.

Therefore, no uncontrolled changes should be made to computers or files once the investigation has begun.

How does a prosecutor's investigation begin?

If forged documents or suspicion of fraud are detected during a KOSGEB (Small and Medium Enterprises Development Organization) inspection, the matter may be reported to the judicial authorities.

In the investigation by the Public Prosecutor's Office;

• KOSGEB application file,
• payment documents,
• bank account transactions,
• tax records
• electronic system records,
• statements from company officials,
• supplier records

It can be examined.

Officials from the supplier company and the financial advisor may also be questioned as witnesses or suspects.

If necessary, the document may undergo expert or forensic examination.

Which Documents Are Important in a Defense Case?

A business manager facing allegations of forged documents should not base their defense solely on verbal statements.

The following documents are particularly important:

1. Actual invoice and e-invoice records,
2. Bank account statements,
3. Supplier contract,
4. Quotation and order documents,
5. Delivery notes and shipping records,
6. Machine serial number,
7. Machine photos,
8. Installation and service records,
9. Email and text messages with the supplier,
10. Internal company job and authority documents,
11. User records in the KOSGEB system,
12. Records showing who uploaded the document to the system.

The criminal case file specifically needs to answer the question, "Who knew the document was forged?".

Different statements should not be given to KOSGEB and the Public Prosecutor's Office

One of the most common mistakes is giving a different account of events during a KOSGEB administrative review than during a prosecutor's investigation.

For example, a business can apply to KOSGEB;

"The machine was never delivered."

then at the prosecutor's office;

"The machine was delivered but then we returned it."

If such a statement is made, the credibility of the defense may be seriously damaged.

Because;

• KOSGEB's defense,
• tax audit,
• prosecutor's statement
• administrative court petition

It should be prepared within the framework of a coherent legal strategy.

Creating false documents later on is one of the biggest mistakes

When KOSGEB audits reveal missing documents, some businesses try to cover up the deficiency by preparing documents with backdated dates.

For example, even if no delivery receipt was actually prepared in 2025, the creation of a forged delivery receipt dated 2025 during an inspection in 2026 could transform an initial simple document deficiency into a much more serious criminal investigation.

There is no difference between creating a forged document that appears to have been created in the past and subsequently amending a missing document for a job that has already been done, using the current date.

The lack of documentation should be honestly explained, and it should be assessed whether it can be legally remedied.

Can a tax investigation be initiated regarding fake invoices?

Yes.

If KOSGEB's investigation reveals that the invoice is fraudulent, the tax authorities may also become involved.

Article 359 of the Tax Procedure Law contains provisions regarding notification to the Public Prosecutor's Office, in accordance with relevant procedures, in cases where offenses falling under this article are detected during a tax audit.

Thus, due to a single KOSGEB invoice, the business simultaneously;

• KOSGEB non-compliance process,
• support withdrawal process,
• tax audit,
• criminal investigation

You may encounter this.

Therefore, tax and criminal law should be considered together in fraudulent invoice cases.

Legal Roadmap in KOSGEB's Forgery Document Investigation

When faced with allegations of forged documents, businesses should generally proceed as follows:

1. Determining the date of the letter and notification received from KOSGEB
2. Obtaining the Non-Conformity Detection Form,
3. Obtaining the original of the document that is alleged to be forged,
4. Identifying who prepared the document,
5. Identifying the person who uploaded the document to the system,
6. Investigating whether the transaction actually took place,
7. Extracting bank statements,
8. Reviewing supplier company records,
9. Checking previous declarations submitted to KOSGEB,
10. Determining whether or not a tax audit has taken place
11. Separating the roles of company executives and consultants,
12. If there is a prosecutor's investigation, the case file should be examined
13. The deadlines for appeals and lawsuits against the administrative revocation decision must also be followed separately.

Frequently Asked Questions

Is submitting incorrect documents to KOSGEB a crime in all cases?

No. A document error and knowingly creating or using a forged document are different things. In terms of criminal liability, the nature of the document and intent are investigated.

What crime could obtaining support from KOSGEB (Small and Medium Enterprises Development Organization) using a fake invoice constitute?

Depending on the specific circumstances of the case, qualified fraud to the detriment of a public institution, tax evasion, and document crimes may be considered. The elements of each crime must be evaluated separately.

Wouldn't it be a crime if KOSGEB didn't pay the money?

No. In terms of fraud, the possibility of attempted fraud can be considered, and in terms of forged documents, the possibility of a completed crime can also be assessed.

Is the company director automatically liable?

No. Criminal responsibility is personal. Whether the director knew about, prepared, or participated in the use of the forged document must be investigated with concrete evidence.

What happens if the consultant prepared a forged document?

The consultant's responsibility is also evaluated. There is a significant difference between a business owner using the document without knowing it is forged and acting in concert with the consultant.

If the support obtained using forged documents is repaid, will the criminal case be dropped?

No. Payment does not automatically terminate the criminal investigation. The crime of forgery is assessed specifically independently of compensation for damages.

Is it possible to be punished simultaneously for forging documents and fraud?

Yes. According to Article 212 of the Turkish Penal Code, if a forged document is used in the commission of another crime, it is possible to impose separate penalties for both forgery and the other crime.

Conclusion

The use of forged documents in KOSGEB support applications should not be viewed as a simple support issue or accounting discrepancy.

The KOSGEB Non-Compliance Directive explicitly defines actions such as fraud, false statements, deception, and forgery of official or private documents as non-compliance.

If a transaction that did not actually take place is presented as having been carried out using forged documents, and payments are received from KOSGEB (Small and Medium Enterprises Development Organization) using these documents, the crime of aggravated fraud against a public institution may arise depending on the specifics of the case. Under Article 158/1-e of the Turkish Penal Code, the minimum prison sentence for this aggravated offense is four years, and the judicial fine cannot be less than twice the amount of the benefit obtained from the crime.

If the document is an official document, Article 204 of the Turkish Penal Code may be applied; if it is a private document, Article 207 of the Turkish Penal Code may be applied. If the forged document is used in the crime of fraud, it is possible to impose separate penalties for both forgery and the other offense, in accordance with Article 212 of the Turkish Penal Code.

However, a company director, partner, or financial advisor cannot be punished solely on the basis of their title. Criminal liability is personal, and it must be determined with concrete evidence how the person participated in the act of forgery or fraud and whether or not they had criminal intent.

In a case where KOSGEB (Small and Medium Enterprises Development Organization) alleges the use of forged documents, the administrative recourse process, tax audit, and criminal investigation may proceed simultaneously. Therefore, ensuring that statements do not contradict each other, preserving original documents, and presenting evidence demonstrating the division of responsibilities within the company are of great importance for the defense.