The digital transformation of business life in Turkey has reached a significant milestone that has fundamentally changed accounting processes. The e-Ledger system, implemented by the Revenue Administration, has now completely replaced paper-based record-keeping for many businesses. Along with this transformation, the notary certification process—to which businesses have been accustomed for years—has also changed significantly. From a consulting perspective, it is critically important for businesses to take the right steps during this new era, both to avoid penalties and to take advantage of operational benefits.
What Has Changed in the Ledger Certification Process?
For taxpayers who have transitioned to the e-Ledger system, the requirement to have ledgers certified by a notary has been eliminated. Previously, the journal, general ledger, and inventory ledger had to be certified by a notary every December. These procedures have now been moved to an electronic environment. In the e-Ledger system, obtaining the certification for the first month of the accounting period is sufficient in place of the opening certification, and obtaining the certification for the last month is sufficient in place of the closing certification. This change significantly reduces the time and cost burden on businesses. As of 2026, while the average notary certification cost for limited liability and joint-stock companies ranges from 3,900 TL to 6,500 TL, businesses using e-Ledger are spared this expense.
Who Is Required to Use E-Ledgers?
The scope of the e-ledger requirement is gradually being expanded through circulars issued by the Revenue Administration. Effective January 1, 2025, all taxpayers who maintain books of account on an accrual basis will be required to transition to the e-ledger system, regardless of any revenue threshold. This regulation has expanded the requirement—which previously applied only to companies exceeding certain revenue thresholds—to include every business that maintains books on a balance sheet basis. Additionally, taxpayers required to transition to the e-Invoice system must also adopt the e-Ledger system.
As of 2026, the thresholds for transitioning to e-Ledger are as follows:
General Revenue Threshold: Taxpayers with gross sales revenue of 2 million TL or more in the 2024 or 2025 fiscal years, regardless of sector, are subject to the e-Invoice and e-Ledger requirements.
E-Commerce and Private Sectors: For taxpayers selling goods and services online, or buying, selling, or leasing real estate and motor vehicles, the transition threshold is set at 500,000 TL.
Accommodation Sector: Accommodation establishments certified by the Ministry of Culture and Tourism and municipalities are subject to the e-Invoice and e-Ledger requirements regardless of their revenue threshold.
Steps to Take During the Transition to E-Ledger
The transition to E-Ledger requires that technical and administrative steps be completed in the correct order:
Obtaining a Financial Seal or Electronic Signature: For E-Ledger files to be legally valid, legal entities must obtain a financial seal, while individuals must obtain an electronic signature. This process is carried out through the TÜBİTAK Public Certification Center (KAMUSM), and since the process can take time, it is recommended to begin at least 2–3 months before the mandatory deadline.
Selection of GİB-Compliant Software: The processes of creating, signing, and submitting e-Ledgers to the Revenue Administration must be carried out using software approved by the Revenue Administration. Businesses should verify whether the e-Ledger module of their existing accounting software is compliant or enter into an agreement with specialized integrators.
Application to the GİB: Once the digital seal has been obtained and the software is ready, an electronic application must be submitted through the GİB’s e-Ledger portal. The application must specify the name of the software to be used and the transition date to e-Ledger. Upon approval of the application by the GİB, the business officially becomes an e-Ledger taxpayer.
Certificate Upload Schedule and Obligations
Following the transition to E-Ledger, the most important obligation for businesses is to regularly upload certification files to the Turkish Revenue Administration (GİB) each month. E-Ledger files are generated at the end of each month, signed with a digital seal, and the “Certification” file—which contains a summary of these ledgers—is submitted to the GİB. The deadline for uploading the Berat file is the last day of the third month following the relevant month. For example, the Berat file for the January ledger must be uploaded by the end of April at the latest. Failure to comply with this deadline may result in taxpayers facing a special procedural penalty.
Businesses using E-Defter are also required to store their ledgers electronically for a minimum of 10 years. However, this storage process does not create physical space issues as it does with paper records and becomes much more secure thanks to digital archiving. The transition to the e-Ledger system is not only mandatory for businesses but also offers significant advantages. Avoiding notary certification fees, eliminating paper and printing costs, streamlining operational processes, and enhancing data security are among the top benefits. However, properly managing the transition process is crucial to avoiding potential penalties.
To learn more about this topic and develop a customized e-Ledger transition strategy for your business, please contact the expert team at Bu Müşavirlik. We’re here to help you complete your digital transformation process seamlessly.
