Amendments Made in Electronic Ledger Application

With the Communiqué on the Amendment to the E-ledger General Communiqué Row No:1 (Serial No:5) published in the Official Gazette dated November 8, 2024 and numbered 32716, income and corporate taxpayers who keep their books according to the balance sheet basis are obliged to be subject to e-ledger application as of January 1, 2025.

• As of 1 January 2025, taxpayers who are obliged to keep books on the balance sheet basis and taxpayers who prefer to keep books on the balance sheet basis voluntarily as of this date (those who are assigned a special accounting period as of the beginning of the accounting period starting in 2025)
• Taxpayers who start a new business as of 1 January 2025, Taxpayers who restart their business, change their entity type, become a new taxpayer, whose tax exemption is cancelled, and those who will keep books on the balance sheet basis, either voluntarily or compulsorily, are obliged to switch to e-ledger application and keep e-ledger as of the date of commencement of the business.

Changes have been made in the periods regarding the creation, signing/approval and uploading of ledger and certificate files to the systems of the Revenue Administration.

1. e-Ledger and certificate files to be created in monthly periods;

By the end of the 14th day of the 4th month following the relevant month,

2. In case of loading preference on the basis of provisional corporate income tax periods

Ledgers and certificate files must be created, signed/approved and sent to the revenue administration until the end of the 14th day of the month following the month in which the provisional corporate income tax return will be submitted.

You can access the relevant circular here (In Turkish).

Should you have any queries or need further details, please contact your customer representative.