E-Ledger

What Is e-Ledger?

e-Ledger is the legal and technical regulations aiming to allow the following: preparing and saving the books in the electronic file format without printing as per the format and standards announced by the Revenue Administration; guaranteeing uniformity, integrity and accuracy of source and allowing their use as evidence. The system refers to the books that should be kept in in accordance with the provisions of Tax Procedure Law and Turkish Commercial Law.

Who can benefit from e-Ledger?

  • Real person taxpayers who have certified electronically within the framework of Electronic Signature Law, numbered 5070
  • Legal entity taxpayers approved to benefit from electronic invoice application and have received Finance Seal under framework of the specifications in the Tax Procedure Law General Communique, numbered 397
  • Persons who have received "Time Stamp" from the Public Certification Center
  • The taxpayers who have the approved software 
  • ​The taxpayers who have completed the application process from the address www.edefter.gov.tr

Benefits of e-Ledger

  • Elimination of paper and cartridge costs
  • Reduction of archiving costs
  • Operational savings (Labor and time)
  • Elimination of book costs (Books, Binding, Notary etc.)
  • Speed and efficiency in auditing and management activities
  • ​Easier auditing