How to Keep an e-Ledger in Türkiye: From the First Ledger to Berat and Retention

In Türkiye, keeping an electronic ledger (e-Defter) means producing the journal (yevmiye defteri) and the general ledger (büyük defter, also called defteri kebir) for monthly periods in the XML format set by the Revenue Administration (Gelir İdaresi Başkanlığı, GİB), and signing them with a financial seal (mali mühür) or a qualified electronic certificate (nitelikli elektronik sertifika). Two separate duties are involved. The first is retention: the signed ledger files and the GİB-approved berats are kept in the taxpayer’s own IT systems in Türkiye (Tebliğ 4.3.5, 4.4.1). The second is uploading the berat: the journal file and the journal and general ledger certificate files (berat) are uploaded to GİB’s e-Defter Application. For January 2025 and later periods, the general ledger file itself is not uploaded to GİB; only its berat is. The berat approved by GİB replaces the notary certification (noter onayı) required for paper books. Uploading the berat does not remove the retention duty. Since 1 January 2025, all taxpayers keeping books on the balance-sheet basis (bilanço esası) must keep e-ledgers. All commercial companies fall within this scope, including limited liability companies (limited şirket) and joint stock companies (anonim şirket).

For an overall transition plan that also covers e-invoicing and e-archive, see our e-invoice, e-archive and e-ledger transition guide.

Who Must Keep an e-Ledger, and From When

The Electronic Ledger General Communiqué (Elektronik Defter Genel Tebliği, Sıra No: 1), the “Communiqué” for short, places the e-ledger obligation on three groups (Tebliğ 3.2.1):

• taxpayers required to switch to e-invoicing (e-Fatura);
• companies subject to independent audit (bağımsız denetim) under Art. 397/4 of the Turkish Commercial Code (Türk Ticaret Kanunu, TTK);
• taxpayers required to keep books on the balance-sheet basis, and those that choose this method voluntarily.

The balance-sheet basis group was added by amending Communiqué No. 5 (Sıra No: 5), published in the Official Gazette (Resmî Gazete) of 8 November 2024. For this group, the obligation started on 1 January 2025 (Tebliğ 3.2.6/3). Art. 177/4 of the Tax Procedure Law (Vergi Usul Kanunu, VUK) treats every type of commercial company as a first-class merchant (birinci sınıf tüccar). First-class merchants keep books on the balance-sheet basis. A limited or joint stock company with foreign shareholders formed in Türkiye must therefore keep e-ledgers from the date it starts business. The same rule applies to businesses starting in 2025 and later (Tebliğ 3.2.6/3).

The other start rules are as follows:

• Taxpayers that become subject to e-invoicing during a year switch to the e-ledger at the start of the following year (Tebliğ 3.2.6/1).
• Companies that meet the independent audit criteria switch at the start of the year following the year in which the criteria are met (Tebliğ 3.2.6/2).
• In a merger, full demerger (tam bölünme) or change of legal form (tür değişikliği), the transition period cannot exceed 3 months from the start of the month following the month in which the transaction is registered with the trade registry (Tebliğ 3.2.5).

Where a taxpayer is subject to the obligation but does not apply, GİB opens its e-ledger account ex officio (re’sen). Any books such a taxpayer keeps on paper are deemed not to have been kept at all (Tebliğ 3.2.10).

Applying: The e-Defter Application, Financial Seal and NES

Applications can only be made electronically. The e-Defter Registration Guide (e-Defter Uygulaması Başvuru Kılavuzu, V.2.1, November 2024) provides two routes:

• edefter.gov.tr application screen: Legal entities log in to this screen with a financial seal. The financial seal is a corporate electronic certificate issued on behalf of GİB by the TÜBİTAK BİLGEM Public Certification Centre (Kamu Sertifikasyon Merkezi, Kamu SM). Individuals may also use a qualified electronic certificate (NES). An NES is a personal e-signature.
• Digital Tax Office (Dijital Vergi Dairesi): The application can also be made by logging in with a user code and password and submitting an “e-Defter Başvuru” (e-ledger application) petition.

The Communiqué sets two further conditions for applying (Tebliğ 4.1.1):

• Legal entities must have obtained a financial seal, or a Digital Tax Office or e-Devlet (e-Government) password.
• The accounting software to be used must have received compliance approval from GİB.

The guide requires taxpayers to apply before the obligation date and to select a start date. An application made after that date is treated as late.

The company signs the ledger and berat files with its own financial seal. If the company gives a letter of consent (muvafakatname) through the Digital Tax Office, signing and uploading can also be done by someone else. That person may be a certified public accountant (serbest muhasebeci mali müşavir, SMMM) with whom an intermediation and liability agreement exists, or a compliant software company. The signature is then made with that person’s financial seal or NES. This authorisation does not remove the company’s legal and criminal liability (Tebliğ 4.3.7). Companies with foreign shareholders whose managers are abroad can use this route.

How the Ledgers Are Produced Each Month

The e-ledger is produced for monthly periods. Each month contains only the entries for that month (Tebliğ 4.3.1, 4.3.9). The e-Defter User Guide (e-Defter Uygulama Kılavuzu, V.1.12, January 2025) describes the process as follows:

1. Entries are posted to the accounting software within the recording periods set in VUK Art. 219. The e-ledger does not change these periods.
2. The compliant software first produces the journal and then, from the same entries, the general ledger, as XML files in XBRL GL format. Journal entry numbers (yevmiye madde numaraları) run without interruption throughout the financial year, including across ledger parts. For example, if the last entry for January is 100, February starts at 101.
3. The ledger file is signed at the legal entity with its financial seal. It then goes through GİB’s schema and schematron checks. No berat is created for a ledger that fails the checks.
4. The journal and the journal and general ledger berats are uploaded to the e-Defter Application simultaneously (eşanlı). For January 2025 and later periods, the general ledger file itself is not uploaded to GİB; the general ledger berat is still uploaded.
5. After the checks, GİB approves the berat with its own financial seal. The company downloads the GİB-approved berat and keeps it together with the related ledger files (Tebliğ 4.3.5).

The documents supporting the entries are also kept together with the e-ledger records and produced on request (Tebliğ 4.3.2). These are the accounting vouchers (muhasebe fişleri) referred to in VUK Art. 219/b.

Berat Upload Deadlines

Tebliğ 4.3.4 was restated by amending Communiqué No. 5 with effect from 8 November 2024. The rules currently in force are:

• Monthly upload (default): The berat must be obtained by the end of the 14th day of the fourth month following the month concerned. This deadline applies to taxpayers that are not income taxpayers, such as corporate taxpayers. For income taxpayers, the deadline is the end of the 10th day of the same month. In practice this is known as the “3-month rule”.
• Last month of the financial year: For corporations, the deadline is the end of the 14th day of the month following the month in which the corporate tax return (kurumlar vergisi beyannamesi) is filed. For a company whose financial year is the calendar year, the return month is April (Corporate Tax Law, Kurumlar Vergisi Kanunu, KVK m. 14/3, “fourth month”). The berat for December is therefore obtained by 14 May of the following year.
• Upload by provisional tax period (optional): The berats for three months can be uploaded together, with a separate file for each month. For corporations, the deadline is the 14th day of the month following the month in which the relevant provisional tax return (geçici vergi beyannamesi) is filed. That date is 14 June for January–March, 14 September for April–June and 14 December for July–September. For the October–December period, the deadline is the 14th day of the month following the corporate tax return month. This option is notified through the e-Defter Application in the first month of the financial year. Businesses starting during the period make the choice in the month they start. Unless changed, the choice also applies to later periods. If a deadline is missed, the penalty is assessed separately for each month (Tebliğ 4.3.4).

For the 2026 financial year, GİB accepted changes of choice until 2 February 2026. Taxpayers that did not notify a choice were deemed to have chosen monthly upload. Companies starting business in 2026 can make the choice by the end of the month in which they start (GİB announcement on the e-ledger upload choice dated 20/01/2026).

GİB may extend these deadlines by up to one month (Tebliğ 4.3.6). For example, in 2026 VUK circulars (sirküler) No. 198 and No. 202 announced extensions for certain months. Circular No. 202 moved deadlines falling on 10 and 15 June 2026 to 30 June 2026. If the last day of a deadline falls on an official holiday, the deadline is extended to the end of the first following working day (VUK m. 18). Berat deadlines do not affect return filing or payment deadlines. A berat may also be obtained before the deadline (Tebliğ 4.3.8).

Example: A Limited Company with Foreign Shareholders Formed on 15 March 2026

The assumptions are as follows:

• The company is a limited company whose shareholders are foreign nationals, registered on 15 March 2026.
• Its financial year is the calendar year, and it is a corporate taxpayer.
• The corporate tax return for the 2026 financial year will be filed in April 2027.
• The upload choice was made in March 2026.
• The March 2026 row also shows the weekend shift and the extension made by VUK Circular No. 202. The other rows do not reflect holiday shifts or any later extensions. If the last day falls on a weekend or an official holiday, the deadline moves to the first following working day (VUK m. 18).

The calculation steps are as follows:

1. March, monthly upload: The fourth month following March is July. The deadline is 14 July 2026.
2. March, upload by provisional tax period: The provisional tax return for the first period is filed in May. The following month is June, so the last day is 14 June 2026. As this date falls on a Sunday, the deadline moves to 15 June 2026. This is the normal last day. GİB’s VUK Circular No. 202 of 8 June 2026 (VUK-202/2026-8) states this shift and extends the deadline for producing and signing e-ledgers and uploading berats that fell due on 15 June 2026 to the end of Tuesday, 30 June 2026. The March 2026 berat could therefore be uploaded until 30 June 2026.
3. December: This is the last month of the financial year. The corporate tax return is filed in April 2027. The 14th of the following month, May, i.e. 14 May 2027, is the last day.

Switching From Paper Books to the e-Ledger During the Year

It is also possible to switch to the e-ledger during a financial or calendar year. Taxpayers that switch must have their old paper books closed by a notary (kapanış tasdiki, closing certification) within one month of their start date (Tebliğ 4.3.9). According to the guide, the entry number of the paper book closed in this way is not carried over to the e-ledger. In the first e-ledger of the year, journal entry numbering starts at 1.

Paper books cannot be kept after the month in which the obligation starts. If they are, they are deemed not to have been kept (Tebliğ 4.3.1). As the balance-sheet basis obligation started in 2025, newly formed capital companies generally do not face this situation. The issue matters mainly in two cases: taxpayers moving from the operating account basis (işletme hesabı) to the balance-sheet basis, and taxpayers going through a merger, demerger or change of legal form.

Opening and Closing Certification

A paper journal, general ledger and inventory book (envanter defteri) require notary opening certification. A paper journal and the board of directors’ resolution book (yönetim kurulu karar defteri) also require closing certification (TTK m. 64/3). These notary certifications are not required for books kept electronically. The e-ledger berats take their place (TTK m. 64/3):

• The berat for the first month of the financial year is the opening certification.
• The berat for the last month is the closing certification.
• The berats for the other months replace the notary certification for the month concerned (Tebliğ 4.3.3).

From 1 January 2025, the inventory book may optionally be kept as an e-ledger. For this book, the period is the financial year (Tebliğ 3.2.6, 4.3.1). For the inventory book, opening certification is obtained with the berat for the first day of the financial year. The deadline for this berat is the 14th day of the fourth month following the first month. Closing certification is obtained with the berat for the last day. The deadline for this berat is the 14th day of the month following the corporate tax return month (Tebliğ 2, 4.3.4; as amended by Sıra No: 6 with effect from 1 January 2025). GİB may make the electronic inventory book mandatory for certain groups by announcement. A company that continues to keep its inventory book on paper has the notary opening certification done within the periods set by the TTK.

Retention: Original Files, the GİB Copy and Retention Periods

The retention obligation has two layers.

• Original files: The e-ledger, berats and electronic accounting vouchers are kept on the taxpayer’s own IT systems within Türkiye. These files must be produced complete and readable on request. Keeping them with a third party or abroad does not remove the company’s responsibility. Paper printouts have no legal effect (Tebliğ 4.4.1/a-d). For this reason, the central servers of a foreign group are not sufficient on their own.
• Copy: From 1 January 2020, copies of the ledger and berat files are kept for at least 10 years. The copies are held on GİB’s systems or with private integrators (özel entegratör) that GİB has authorised to provide storage (Tebliğ 4.4.1/e). This service is called the e-ledger storage service (e-Defter saklama hizmeti). According to the guide, as ledger and berat files have been uploaded simultaneously since 22 May 2024, the GİB copy is created automatically on upload. The separate e-Defter Storage Application is used only for files from before that date. As the general ledger has not been uploaded to GİB since January 2025, GİB does not hold a copy of the general ledger. The company itself must keep this file.

Under the earlier rules, the copy held by GİB was called the “secondary copy” (ikincil kopya). Amending Communiqué No. 4 (Sıra No: 4, RG 21/05/2024) removed the word “secondary”. The Communiqué now simply says “copy” (kopya). The existence of the copy does not remove the duty to keep and produce the original files. In a tax audit, the books are first requested from the company (Tebliğ 4.4.1/g).

One distinction regarding retention periods needs attention. VUK m. 253 sets a five-year retention period for books and documents. This period starts from the calendar year following the year concerned. The ten-year period comes from TTK m. 82/5: commercial books, inventories, opening balance sheets and financial statements are kept for ten years. The Communiqué requires retention within the periods set in the tax laws and the TTK (Tebliğ 4.4.1/c). In practice, the longer ten-year TTK period should be taken as the basis.

How Errors Are Corrected

According to the guide, the route depends on the stage at which the error is noticed:

• Before upload: The ledger and berat files are deleted in the compliant software, then re-created correctly and uploaded.
• After upload, before the legal deadline: The berat is deleted in the e-Defter Application. Once the berat is deleted, the uploaded ledger file also becomes invalid. The ledger and berat are re-created and uploaded. The ledger has no legal validity until a GİB-approved berat is obtained.
• After the legal deadline: The berat can be deleted and the ledger re-created only in exceptional cases. If records have been damaged in a case of force majeure (mücbir sebep) under the VUK, a loss certificate (zayi belgesi) is requested from the court within 30 days of learning of the damage (Tebliğ 7.1). The loss certificate is notified to GİB together with a Special Purpose Report by a sworn-in certified public accountant (Özel Amaçlı YMM Raporu), and written permission is obtained from GİB. If the error originates from the compliant software, an application is made to GİB within 15 days of learning of it. The software company’s technical report and a Special Purpose YMM Report are attached to the application.

Entries for a month whose deadline has passed cannot be changed afterwards. Each monthly ledger contains only that month’s entries (Tebliğ 4.3.9). Accounting errors in the content are therefore corrected with adjusting entries in the open period, without reopening the ledger of the closed month. GİB’s approval of the berat does not confirm that the entries are correct. The taxpayer is responsible for the content of the entries (Tebliğ 4.3.11, 6.3).

Penalties and Other Consequences

If the ledger or berat is not produced, signed or uploaded on time, the penalty provisions of the VUK apply. The same applies to taxpayers that are required to switch to the e-ledger but do not do so on time (Tebliğ 3.2.11, 6.8). The Communiqué does not specify the penalty article. Depending on the act, the following consequences may arise:

• Irregularity penalty (usulsüzlük cezası): The berat replaces notary certification. Failing to obtain the berat on time therefore carries the risk of being assessed under the provisions on failing to have books certified where certification is mandatory (VUK m. 352/I-8). In 2026, the first-degree irregularity penalty for capital companies is 35,000 TL (schedule attached to VUK m. 352, 588 Sıra No.lu VUK Genel Tebliği).
• Special irregularity penalty (özel usulsüzlük cezası): The electronic ledger obligations are based on VUK repeated Art. 242 (mükerrer m. 242). Repeated Art. 355/1 sets a separate penalty for failing to comply with these obligations. In 2026 this penalty is 35,000 TL for first-class merchants (same schedule).
• Ex officio assessment (re’sen takdir): If the books are deemed not to have been kept or have not been certified, the tax base may be assessed ex officio (VUK m. 30/3). This risk is particularly relevant for books kept on paper (Tebliğ 3.2.10, 4.3.1).

For taxpayers that choose upload by provisional tax period, the penalty is determined separately for each month (Tebliğ 4.3.4). If the financial seal malfunctions or is stolen, an application should be made to GİB. The upload should be made within three working days at the latest after the new seal is obtained (Tebliğ 7.2).

A Short Checklist

1. Apply for a financial seal as soon as the company is registered. Complete the e-ledger application before the obligation date.
2. Choose software with GİB compliance approval. If a certified public accountant will sign the ledger, give a letter of consent through the Digital Tax Office.
3. Make the choice between monthly upload and upload by provisional tax period in the first month of the financial year (for new companies, in the month business starts).
4. Upload the journal and the journal and general ledger berats on time each month. Download the GİB-approved berats.
5. Keep the original files, including the general ledger, on systems in Türkiye for at least ten years.

General information on statutory books and the e-ledger process is available on the Statutory Books and e-Ledger page. The first steps for newly formed companies are covered in the article on the first 90 days after company formation. For the formation stage, see the company formation with foreign shareholders page.

For questions specific to your company, you can write to us through our contact page.

Last legislation check: 9 November 2026 · Period covered: 2026 financial year (berat deadlines up to May 2027)