What Is an E-Ledger and Which Companies Must Use It?

The short answer to the question "what is e-Defter?" is this: e-Defter (e-Ledger) is the version of the journal and the general ledger (defter-i kebir), which must be kept under the Tax Procedure Law (VUK) and the Turkish Commercial Code (TTK), prepared as an electronic file in the standard set by the Revenue Administration (GİB), signed with a financial seal or a qualified electronic certificate, and approved with a berat (approval receipt). As of 1 January 2025, all taxpayers who keep books on the balance sheet basis are included in this system. For these taxpayers, paper books are no longer an option.

In this article, we explain how e-Defter differs from paper books, who falls within the requirement, the deadlines for uploading berat files, and how the ledgers must be retained. As our basis, we used the current version of General Communiqué on Electronic Ledgers No. 1, as amended by Communiqués No. 2, 3, 4, 5 and 6, published by GİB at edefter.gov.tr.

What is e-Defter, and how does it differ from paper books?

e-Defter changes the medium of the books, not their form. The content of the entries, the chart of accounts and the recording periods under Article 219 of the Tax Procedure Law stay the same; what changes is that the books are created as an electronic file without being printed on paper, and that the approval method is different.

For paper books, the notary gives the opening and closing certification. With e-Defter, obtaining the berat for the first month of the accounting period replaces the opening certification, and obtaining the berat for the last month replaces the closing certification. Berats for the other months are the equivalent of notary certification for those months. According to the Communiqué, books created this way and retained together with their berat are valid statutory books under the Tax Procedure Law and the Turkish Commercial Code.

One point is often overlooked here. GİB's berat approval does not certify that the entries in the books are correct, and it does not amount to a tax audit. The berat only proves that the file has not been altered afterwards; the book owner is responsible for the accuracy of the entries.

Which books are kept electronically?

The core of the application is the journal and the general ledger. The inventory book is optional for e-Defter users: with GİB's announcement dated 13 October 2025, those wishing to keep the inventory book electronically from 1 January 2026 can now apply using the “Inventory Book Application Petition” (Envanter Defteri Başvuru Dilekçesi) on the Digital Tax Office. There is no monthly upload for the inventory book; two berats are obtained, for the first and last day of the period.

Those who keep books on the business account basis (işletme hesabı) fall under the Ledger-Return System (Defter-Beyan Sistemi), not this system. A separate threshold still applies to these taxpayers on the invoicing side; for details, see e-Archive invoice threshold article.

Who is required to use e-Defter?

The e-Defter requirement starts when you fall into one of four groups. Under Section 3.2 of the Communiqué, the following taxpayers must join the e-Defter application:

• Taxpayers required to switch to the e-Invoice application.
• Companies subject to independent audit under the fourth paragraph of Article 397 of the Turkish Commercial Code.
• Those required to keep books on the balance sheet basis and those who opt for the balance sheet basis voluntarily.
• Taxpayers that GİB finds risky as a result of analysis or examination and notifies in writing, giving at least 3 months to prepare.

The Communiqué excludes certain groups. Organizations such as associations, foundations, unions and chambers that have no bookkeeping obligation under the Tax Procedure Law, cooperatives exempt from corporate income tax, and taxpayers in bankruptcy for the duration of the bankruptcy decision are not covered by the requirement. Administrations listed in the schedules annexed to the Public Financial Management and Control Law may join the application if they wish.

Almost all foreign-owned companies are set up as limited liability or joint stock companies and keep books on the balance sheet basis. For an investor setting up a company in Turkey, e-Defter is therefore an obligation that starts with the first month's entries.

2025 e-Defter transition thresholds: why turnover is not decisive

The answer to the question of 2025 e-Defter transition thresholds lies in two changes made at the end of 2024. Communiqué No. 5, published in the Official Gazette dated 8 November 2024, and Communiqué No. 6 dated 31 December 2024 brought taxpayers keeping books on the balance sheet basis directly within the scope of e-Defter as of 1 January 2025. This ended the debate over revenue thresholds for companies on the balance sheet basis.

Turnover still matters in only one way: the e-Invoice requirement. A taxpayer that must switch to e-Invoice must also switch to e-Defter, and this transition takes place within the e-Invoice transition period. For the revenue thresholds and sectors that make e-Invoice mandatory, see e-Invoice transition obligation 2026 article.

When do newly established companies start?

A company established after 2025 that will keep books on the balance sheet basis keeps e-Defter from its business start date. Selecting compatible software and applying for a financial seal in the first month of incorporation are therefore part of the incorporation timeline. Taxpayers switching to e-Defter during the accounting period have their old paper books closed and certified within one month following the transition.

If a taxpayer fails to apply although required, GİB opens their e-Defter account ex officio. In that case, paper books kept after the transition date are deemed never to have been kept; the fact that the notification did not reach you does not remove the obligation either.

What do you need to apply for e-Defter?

The application is made electronically via edefter.gov.tr and depends on three prerequisites. Legal entities must have obtained a financial seal or a Digital Tax Office or e-Government (e-Devlet) password; individuals must additionally have a qualified electronic certificate (NES). The accounting software to be used must also have received a compatibility approval from GİB.

The taxpayer does not have to do the signing and uploading personally. With a special power of attorney issued by a notary or a letter of consent (muvafakatname) given through the Digital Tax Office, this authority can be delegated to an accounting professional, a compatible software company or an authorized private integrator. The months and periods covered by the authorization must be stated clearly. Delegating authority does not relieve the taxpayer of liability for missed deadlines.

When are the e-Defter berat upload deadlines?

Personal income taxpayers who choose monthly uploads upload the e-Defter and berat files for a month by the end of the 10th day of the fourth month following that month, and other taxpayers such as corporate income taxpayers by the end of the 14th day. For the last month of the accounting period, the deadline is the 10th or 14th of the month following the month in which the annual return is filed. By that date, the files must have been created, signed with a time stamp and approved with a GİB berat.

The Communiqué also allows a second option: uploading by advance (provisional) tax period. With this choice, each month's file is still prepared separately, but the berats for the three months are uploaded by the 10th or 14th of the month following the month in which the advance tax return is filed. For a company using the calendar year as its accounting period, the 2026 table is as follows:

For personal income taxpayers, the same table applies with the 10th day of the month. Companies using a special accounting period shift the dates according to their own period start and end months. The December closing is tied to the annual return: under Corporate Income Tax Law No. 5520, the general corporate income tax rate is 25%, and since the 2026 return will be filed in April 2027, the deadline for the December 2026 closing berat is 14 May 2027.

When is the upload choice made?

The choice is declared in the first month of each accounting period on the “Update Information” (Bilgi Güncelle) screen of the e-Defter application. According to GİB's announcement dated 20 January 2026, taxpayers who did not declare their choice for 2026 by 2 February 2026 were deemed to have chosen “Monthly Upload”. The previous year's choice carries over to later periods unless changed; businesses starting during the year make their choice by the end of the month in which they start.

Which option suits you depends on the company's closing discipline. Uploading by advance tax period reduces the workload because it bundles three months at once. On the other hand, the Communiqué explicitly states that with this choice, penalties for missing the deadline are assessed separately for each month.

Can the deadlines be extended?

Yes. Paragraph 4.3.6 of the Communiqué authorizes GİB to extend deadlines by up to one month, and this authority is used from time to time. For example, with Circular VUK-202/2026-8, the deadline for files due by the end of 10 June 2026 and 15 June 2026 was extended to 30 June 2026. Planning on the expectation of an extension is not sound, however; berat deadlines also do not affect return filing and payment deadlines.

The e-Defter berat upload process in 5 steps

Uploading the e-Defter berat is the last link in the monthly close. According to GİB's technical architecture description, the process runs in the following order:

• Complete the month's accounting entries and create the journal and general ledger files in XBRL GL format in compatible software.
• Sign the resulting ledger file with a time stamp using a financial seal or NES.
• Generate the berat file from the ledger file and sign it in the same way.
• Package the signed files and upload them to the e-Defter application, or send them via web service.
• Download the berat approved with GİB's financial seal, retain it together with the related ledger file, and check that the retention copy has been uploaded.

The software's schema and schematron checks reject an incomplete or erroneous file at the upload stage. This is also where we most often see problems in practice: in a month left to the last day, a single erroneous journal entry holds up the entire package. Finishing the close a few days before the deadline greatly reduces this risk.

If the financial seal or e-signature device fails or is stolen for a reason beyond the taxpayer's control, GİB is notified with documents showing the application for a new device. After the new device is obtained, the files must be signed and uploaded within three business days at the latest.

e-Defter retention: where and for how long?

The e-Defter retention obligation has two layers. The original files are kept in the taxpayer's own IT systems and within the borders of Turkey. In addition, copies are retained in the systems of GİB or private integrators authorized for this purpose.

According to the Revenue Administration, copies of e-Defter and berat files are kept in these systems for at least 10 years as of 1 January 2020. Uploading the copies follows the same calendar as the berat upload deadlines. The original files are protected for the retention periods set out in the tax laws and the Turkish Commercial Code, so that they can be presented complete and legible.

Pay attention to three points in retention:

• A paper printout of e-Defter has no legal effect; what is valid is the signed electronic file and its berat.
• A copy kept on the parent company's server abroad does not satisfy the retention obligation in Turkey.
• The fact that a retention copy is held by an integrator does not remove your duty to present the books when the authorities request them.

If records are damaged by force majeure and the copies cannot be obtained either, a certificate of loss (zayi belgesi) must be requested from the competent court within 30 days of learning of the situation. The books can be recreated and uploaded with written permission given after the certificate of loss is submitted to GİB.

What happens if the berat is not uploaded on time?

According to the Communiqué, the penalty provisions of the Tax Procedure Law apply to taxpayers who fail to create, sign or upload e-Defter and berat files on time, or who upload them late. Since the type and amount of the penalty depend on the nature of the violation, giving a single figure would be misleading. A more serious consequence is when a taxpayer within the scope keeps paper books; those books are deemed never to have been kept.

The e-Defter permission of taxpayers who do not comply with the procedures and principles and fail to take action despite a warning may also be revoked. A taxpayer whose permission is revoked cannot use the application for one year. We therefore recommend that you treat the berat calendar as a compliance calendar monitored not only by the accounting team but also by company management.

What do we monitor in the e-Defter process at Akal CPA?

When we start working with a new client, we first check the type of books, the e-Defter transition date and the compatibility approval of the software used. We then clarify the upload choice, the scope of the letter of consent and which system holds the retention copy. Planning the monthly close backwards from the berat deadline also prevents conflicts with the parent company's reporting calendar at foreign-owned companies.

We handle your e-Defter setup together with your e-Invoice and e-Archive arrangement as part of our e-transformation and e-Invoice advisory service. You can find our other articles on returns and digital transformation in the tax legislation category. The current text of the Communiqué and the guides are available on the legislation and technical architecture page of GİB's e-Defter website, and the explanation on the 2026 upload choice is available in GİB's announcement dated 20 January 2026 .