The Turkish Revenue Administration (Gelir İdaresi Başkanlığı – GİB) has announced an important extension concerning electronic accounting obligations under the Turkish e-Ledger system.
According to Tax Procedure Law Circular No. 202, the deadlines for creating, signing, approving, and submitting electronic ledgers (e-Ledgers) and their corresponding approval certificate files (Berat files) have been extended until 30 June 2026.
This extension provides additional time for businesses operating in Türkiye to complete their digital accounting and compliance obligations while ensuring full compliance with Turkish tax regulations.
What Is the Turkish E-Ledger System?
The e-Ledger (e-Defter) system is part of Türkiye’s digital tax transformation program. It allows companies to maintain legally required accounting books electronically instead of using traditional paper-based ledgers.
The system is supervised by the Turkish Revenue Administration and aims to increase transparency, improve tax compliance, reduce administrative burdens, and facilitate digital record keeping.
Businesses registered under the e-Ledger regime must generate their accounting records electronically, apply the required electronic signatures, and submit approval certificate files (Berat) to the Revenue Administration within the prescribed deadlines.
Failure to comply with these obligations may expose companies to administrative penalties and potential tax compliance risks.
Deadline Extension Announced Under Circular No. 202
Under the standard e-Ledger calendar, certain electronic ledgers and approval certificate files relating to the 2026 accounting periods were scheduled to be created, signed, and submitted by 10 June 2026 and 15 June 2026.
However, due to calendar adjustments and the occurrence of an official public holiday on 14 June 2026, the Turkish Revenue Administration decided to grant additional time to taxpayers.
As a result, the deadlines for:
- Creating e-Ledger files,
- Applying electronic signatures,
- Generating approval certificate (Berat) files,
- Uploading e-Ledger records to the Revenue Administration systems,
- Submitting corresponding Berat files,
have all been extended until Tuesday, 30 June 2026.
This extension applies to taxpayers already registered within the Turkish e-Ledger system and required to fulfill these obligations during the relevant period.
Why Is This Extension Important?
For many businesses operating in Türkiye, e-Ledger compliance is a critical component of their accounting and tax reporting obligations.
The extension provides companies with additional flexibility to:
- Finalize accounting records,
- Correct potential bookkeeping discrepancies,
- Complete electronic signature procedures,
- Coordinate with accounting departments and external advisors,
- Avoid late submission penalties,
- Ensure accurate reporting to the Turkish Revenue Administration.
This additional period is particularly valuable for multinational companies, foreign investors, and businesses managing large transaction volumes.
Who Must Comply with E-Ledger Requirements?
The Turkish e-Ledger system applies to various categories of taxpayers, including companies that meet specific turnover thresholds or operate under mandatory electronic accounting regulations.
Many corporations using:
- e-Invoice (e-Fatura),
- e-Archive Invoice (e-Arşiv),
- e-Waybill (e-İrsaliye),
may also be required to maintain electronic ledgers under Turkish legislation.
Companies subject to e-Ledger obligations must ensure that their accounting systems produce compliant electronic records in the formats approved by the Turkish Revenue Administration.
Understanding the Role of Berat Files
A key element of the e-Ledger process is the submission of the approval certificate file, commonly referred to as the « Berat ».
The Berat file serves as an electronic confirmation that the ledger has been generated according to the technical standards established by the Revenue Administration.
Once validated and approved by the system, the Berat acts as evidence of compliance and confirms the authenticity and integrity of the accounting records.
Both the e-Ledger file and its corresponding Berat file must be retained and archived in accordance with Turkish tax legislation.
Risks of Missing E-Ledger Deadlines
Although the deadline has been extended, businesses should avoid postponing compliance activities until the final days of the submission period.
Late submissions may result in:
- Administrative penalties,
- Increased scrutiny during tax audits,
- Compliance deficiencies,
- Difficulties proving the integrity of accounting records,
- Potential legal and financial consequences.
Companies operating in Türkiye should therefore use the extension period proactively to verify that all electronic accounting obligations have been completed correctly.
Impact on Foreign Companies Operating in Türkiye
Foreign-owned companies and multinational groups with operations in Türkiye are also subject to local accounting and tax compliance requirements.
For international businesses, navigating Turkish digital tax regulations can be challenging, particularly when managing:
- Local accounting requirements,
- Payroll compliance,
- Corporate tax filings,
- Electronic invoicing systems,
- E-Ledger obligations.
The extension announced under Circular No. 202 offers additional time for foreign companies to coordinate with their local accounting teams and compliance advisors.
Businesses entering the Turkish market should ensure that their accounting infrastructure is fully aligned with the country’s digital tax framework.
Türkiye’s Ongoing Digital Tax Transformation
The extension of e-Ledger deadlines reflects the broader modernization of Türkiye’s tax administration system.
Over the past decade, the Turkish government has invested heavily in digital compliance tools, including:
- e-Invoice (e-Fatura),
- e-Archive Invoice (e-Arşiv),
- e-Ledger (e-Defter),
- e-Waybill (e-İrsaliye),
- Digital tax reporting systems.
These initiatives have significantly reduced paper-based processes and improved communication between taxpayers and the Revenue Administration.
As digitalization continues, businesses operating in Türkiye should expect increasing reliance on electronic compliance procedures and automated reporting obligations.
How Azkan Group Can Help
At Azkan Group, we support foreign investors, international companies, and Turkish businesses with their accounting, payroll, tax compliance, and corporate administration requirements in Türkiye.
Our team assists clients with:
- E-Ledger compliance,
- Payroll management,
- Accounting support,
- Tax reporting obligations,
- Company formation services,
- Employer of Record (EOR) solutions,
- HR and administrative outsourcing.
By working with local experts, companies can ensure compliance with Turkish regulations while focusing on their core business activities.
The extension introduced by Tax Procedure Law Circular No. 202 provides welcome relief for taxpayers subject to Turkey’s e-Ledger obligations.
Businesses now have until 30 June 2026 to create, sign, approve, and submit the relevant e-Ledger and Berat files to the Turkish Revenue Administration.
While the additional time offers greater flexibility, companies should continue to prioritize compliance and ensure that all electronic accounting records are prepared accurately and submitted within the revised deadline.
For assistance with e-Ledger requirements, Turkish payroll, accounting compliance, or business operations in Türkiye, contact Azkan Group and speak with one of our local experts.
