e-Ledger Application
Have your legal e-Ledger, which is also mandatory. (Note: A Financial Seal is needed for e-Ledger application.)
It is mandatory to use electronic ledgers in Türkiye. In addition, the electronic ledger must comply with the standards set for bookkeeping. ETITAX guarantees that you will comply with all set standards and that your books will be kept free of penalties.
The e-Ledger Application is a set of legal and technical regulations that enable the preparation of the journal and general ledger, which must be kept in accordance with the provisions of the TPL and the TCC.
As an electronic file in accordance with the specified format and standards, saving it for preservation, guaranteeing its immutability, integrity and accuracy of its source, enabling it to be used as a means of proof, and making it possible to submit it and to carry out the opening and closing certification procedures electronically.
As of 01.01.2025, all companies must use e-Ledger. Two books can be kept electronically:
1. Journal book
2. General ledger
Companies that have switched to electronic books cannot keep paper books even if they want to. Even if they are kept, these books are not legally valid.