What is an e-Ledger (e-Defter)? Berat, retention and transition

What is an e-Ledger?

An e-Ledger (e-Defter) means creating, recording, storing and submitting the journal and the general ledger (defter-i kebir) electronically in line with the provisions of the Tax Procedure Law (VUK) and the Turkish Commercial Code (TTK).

e-Ledgers are prepared in XML format based on the internationally recognized XBRL GL standard. A taxpayer who switches to e-Ledger cannot continue to keep the same ledgers on paper.

What is a berat?

A berat (ledger certificate) is an electronic file that contains summary information about the ledgers created, is signed with the taxpayer's financial seal or qualified electronic signature, is sent to the Turkish Revenue Administration (GİB) and is approved with GİB's financial seal. The content of the accounting records is not sent to GİB; sending the berat is sufficient.

Who is required to keep an e-Ledger?

Taxpayers required to switch to the e-Invoice (e-Fatura) application, companies subject to independent audit under the Turkish Commercial Code and other taxpayers brought into scope by GİB communiqués are required to keep an e-Ledger. Because the scope and transition dates are updated through communiqués, check your business's status in GİB's current announcements. Those outside the scope of the requirement can switch voluntarily.

Steps to switch to e-Ledger

• Obtain a financial seal (mali mühür, for legal entities) or a qualified electronic signature (for individuals).
• Complete and sign the application form and letter of undertaking through GİB's e-Ledger application system.
• Use software that has received a compliance approval from GİB.
• Have the closing certification of the paper ledgers carried out in the proper manner.
• Determine the archiving method for storing the e-Ledgers.

Can errors be corrected?

Before the legal submission deadline for the berat expires, errors can be fixed by deleting the incorrect berat and uploading a corrected one. For corrections made after the deadline, the procedures set out in the legislation apply.

e-Ledger with Factorbooks

In Factorbooks, journal vouchers created from commercial and financial transactions are posted to the chart of accounts and the trial balance, and the e-Ledger process is run from within the application. According to our product scope list, e-Ledger is included in all packages.