Mandatory E-Ledger for Every Company in 2025: Embrace the Digital Transformation!
Mandatory E-Ledger for Everyone in 2025: Embrace the Digital Transformation!
Paper Ledgers Are Now "Ignored"
On May 21, 2024, the Revenue Administration of Turkey issued the "Amendment to the General Communiqué on Electronic Ledger (No: 1) (No: 4)." One of the key points of this communiqué is that taxpayers who are required to switch to e-ledgers but haven’t done so must now "create electronic ledgers," as their paper-based ledgers will no longer be recognized.
The communiqué also provides guidance on how to handle specific cases. For more details, it’s beneficial to review the communiqué, particularly if you need information on the following scenarios:
Transition from individual taxpayer status to a commercial entity
Companies that declared bankruptcy but later had it lifted
Individuals resuming taxpayer status after closing a business, especially when required to keep ledgers based on the balance sheet method
Additionally, the deadline for ledger submission was modified. For taxpayers using a regular fiscal period, the deadline, formerly the "last day of the third month following the period," is now changed to the "10th day of the fourth month." A table of dates is provided below for further reference. Taxpayers with special fiscal periods should consider the table according to the start and end months of their fiscal period.
| Period | If Opting for Monthly Uploads | If Opting for Quarterly Uploads Based on Interim Tax Periods |
| January | End of May 10 | January- |
| February | End of June 10 | |
| March | End of June 10 | March |
| April | End of August 10 | April- |
| May | End of September 10 | |
| June | End of October 10 | June |
| July | End of November 10 | July- |
| August | End of December 10 | |
| September | End of December 10 | September |
| October | End of February 10 | October- |
| November | End of March 10 | |
| December | Until the 10th of the month following the submission month of the income or corporate tax return |
No Need for Secondary Storage
The day after the above communiqué, the Revenue Administration announced updates to the "e-Ledger Application Guide," "e-Ledger Web Service Guide," and "e-Ledger Storage Guide." Effective from May 22, 2024, the "e-Ledger Storage Application," a secondary storage option previously provided, was no longer required. Now, the ledgers themselves, not just their summaries (journal and general ledger), must be submitted, eliminating the need for additional storage.
Before this update, only summaries were submitted; now, both the "Journal + Journal Summary" and "General Ledger + General Ledger Summary" are sent as a single ZIP file to the Revenue Administration. Companies must adapt to these changes quickly, as Özmen’s specialized teams have already updated our systems and e-ledger products, enabling clients to send ledgers under the new method well before the June 10, 2024 deadline.
Introduction of the "Consent" Feature
The Revenue Administration introduced a new "Consent" feature, allowing taxpayers to permit compliant software providers or financial professionals to sign ledgers on their behalf. Companies can apply through the "Digital Tax Office" platform by selecting their authorized provider, given that the provider has implemented the necessary updates.
New Obligations for e-Ledger Compliance
On June 5, 2024, the Revenue Administration temporarily paused the requirement to submit Electronic Ledger Reports "until further notice." Later, on August 15, 2024, a draft communiqué was issued, and on November 8, 2024, it was officially published. Key updates include:
The mandatory e-ledger requirement now applies to all taxpayers required to keep ledgers based on the balance sheet method, including those who voluntarily chose this method. Previously, this applied to taxpayers required to use e-invoicing and companies subject to independent audits.
For these newly covered taxpayers, the switch to e-ledger is mandatory from January 1, 2025. Taxpayers with special fiscal periods must complete the transition from the beginning of their 2025 fiscal period.
Changes in Declaration Dates for Ledgers and Summaries
The declaration deadlines for ledgers and summaries have been revised:
For income tax filers: By the 10th day of the fourth month following the relevant month
For other taxpayers: By the 14th day of the fourth month following the relevant month
Increased Penalties for Non-Compliant Software Providers
The communiqué includes new penalties for compliant software providers. According to the Tax Procedure Law, providers who fail to address deficiencies within the given timeframe may face penalties, and their compliance authorization could be revoked if repeated violations are found within the same calendar year.
With these updates, the Revenue Administration has shown its commitment to expanding the scope of e-ledger requirements. As digital transformation becomes essential worldwide, companies are encouraged to stay informed of all regulatory updates. Our Özmen team is available to assist clients with seamless adaptation to these regulatory changes.
