Discover simple, understandable and practical content about e-document processes, integrations and digital transformation, categorized by topic.
The balance sheet method is one of the two fundamental accounting recording methods defined by the Turkish Tax Procedure Law. This method reports a business's assets, liabilities, and equity through balance sheets and income statements.
e-Ledger is the process of keeping, storing and presenting the journal and general ledger in electronic format in accordance with GİB standards. e-Invoice taxpayers are required to switch to the e-Ledger application.
A berat file is a digital document that proves the e-ledger files have been approved by GİB. A separate berat is created for each e-ledger file and uploaded to the GİB system.
The journal book is the primary accounting book where all financial transactions of a business are recorded in chronological order. Using the double-entry bookkeeping method, it forms the basis of financial statements.
The general ledger is a book where transactions recorded chronologically in the journal are classified by account. It allows instant tracking of each account's balance and historical movements.
XBRL-GL is an international data format that enables accounting and financial data to be expressed in a standardized XML structure. In Turkey, e-ledger files are created in this format.
e-Invoice is an electronic invoice document created, transmitted, stored and presented in accordance with GİB standards. Created in UBL-TR format, it is transmitted via GİB's central system.
A financial seal is an electronic approval tool exclusive to legal entities. Issued by TÜBİTAK, the financial seal certificate is used for digitally signing e-ledger and e-invoice documents.
Transitioning to e-Ledger can be completed in a few days with proper planning and the right software. This guide covers all steps from application to first berat submission.
Submitting e-Ledger berats to GİB on time is a legal requirement. Special irregularity penalties apply for delays. Find all 2026 submission deadlines in this guide.
e-Archive invoice is an invoice type created in electronic format according to GİB standards. It is used for invoices issued to recipients not registered for e-Invoice.
The e-document applications introduced by the Turkish Revenue Administration (GİB) are fully digitizing businesses' financial processes. e-Invoice, e-Ledger, e-Archive and all other applications in one guide.
Digital transformation in accounting is the modernization of traditional paper-based financial processes through technology. Cloud-based accounting software, automation tools, and AI-powered analytics are shaping the future.
