e-Ledger (e-Defter) application

What the e-ledger is

A Turkish company keeps two main accounting books: the journal (yevmiye defteri) and the general ledger (defter-i kebir). Under the e-ledger system these are kept as electronic files in the format set by the Revenue Administration (GİB) instead of on paper. The monthly files are signed electronically, and an approval file for each month — the berat — is uploaded to the Revenue Administration’s system.

For you as an owner, little changes day to day: you send documents as before, and we turn them into the monthly e-ledger as part of your bookkeeping. What matters is that the set-up is done properly once, so the monthly routine runs without gaps.

Who must keep one

Since 1 January 2025, every taxpayer keeping books on the balance-sheet basis must keep its journal and general ledger as an e-ledger (e-Ledger General Communiqué No. 5). Under article 177 of the Tax Procedure Law every commercial company is a first-class merchant and keeps balance-sheet books — so the rule covers every Ltd. Şti. and A.Ş., whatever its size or turnover. Guides that link the e-ledger to turnover thresholds are out of date for companies.

For a new company, plan the e-ledger together with the rest of the first-year set-up: the financial seal, e-Tebligat registration and, where it applies, e-invoicing. The Professional package includes the e-Notification application; the e-ledger set-up is this separate add-on.

The financial seal comes first

The e-ledger is signed electronically, with a financial seal or an e-signature. A company normally uses its financial seal (mali mühür), issued by TÜBİTAK BİLGEM’s public certification centre, Kamu SM. After payment the certificate is produced and sent by courier to the company’s authorised person; if that person cannot receive it, it can be handed to someone holding a notarised full power of attorney from the company. The same seal is used for e-invoices. We can apply for it as a financial seal add-on. Note that a company can only obtain a financial seal if it has a manager (müdür) who is a Turkish citizen or a foreign national with a Turkish foreigner identity number (starting with 9, for example issued with a residence permit).

e-Ledger and ETDS are two different systems

Companies registered from 1 January 2026 also keep their share ledger and their general assembly meeting and minutes book in the Ministry of Trade’s Electronic Commercial Book System (ETDS). These books open automatically when the company is registered, and keeping the board or managers’ resolution book electronically is optional.

ETDS is not the e-ledger. The e-ledger holds the accounting books and runs on the Revenue Administration’s system; ETDS holds commercial books that are not related to accounting and is run by the Ministry of Trade. Entries such as a share transfer or a general assembly are recorded in ETDS, separately from your accounting books and outside this add-on.