What is the e-Ledger (e-Defter)?
The e-Ledger is the system in which the legally required journal and general ledger are prepared electronically and signed with a financial seal, and their certificates (berat) are then submitted to the Turkish Revenue Administration. With the e-Ledger you can prepare and declare your ledgers faster and more securely.
The software used for the e-Ledger must be approved by the Revenue Administration and listed on its Compatible Software page. The Likom Yazılım e-Ledger application is software approved by the Revenue Administration.
When must e-Ledger certificates be uploaded?
- They must be uploaded by the end of the third month following the relevant month.
- Certificates for the months of provisional tax periods must be uploaded by the end of the month in which the provisional tax return is filed.
Special integrators may sign e-Ledgers, and since 1 January 2020 e-Ledgers must be kept for at least 10 years with special integrators or on the Administration's IT systems.
Who must use it?
- Taxpayers required to use the e-Invoice application must use the e-Ledger.
- Companies subject to independent audit under Article 397(4) of the Turkish Commercial Code must use the e-Ledger.
