The e-inventory ledger is optional for taxpayers within the e-Ledger scope as of 1 January 2026. It is not mandatory. A taxpayer who wishes to keep the inventory ledger electronically applies through the Digital Tax Office, and one who does not continues with the paper version. A taxpayer who changes their mind can also return to paper. The application and technical setup run through the same compliant software used for the journal and the general ledger.
Author: e-Defter PRO Content Team. The team that runs the e-Ledger processes for many balance-sheet-basis taxpayers each month.
Last autumn the calls came one after another. They all asked the same question. "Has the e-inventory ledger become mandatory, do I have to switch right away?" The voices were anxious.
There was no need to worry.
GİB's (the Revenue Administration's) announcement made keeping the inventory ledger electronically optional, not mandatory. We told one taxpayer "wait," and another "switching early makes sense for you." The difference was in the business profile. In this article we explain both the reality and how to make this decision. You can find the basics of e-Ledger in our guide on what e-Ledger is.
For context, GİB runs Turkey's digital tax system, and the inventory ledger is one of the statutory books there.
What You Need to Know
- The e-inventory ledger is optional for e-Ledger taxpayers in 2026. It is not mandatory (GİB announcement, 13 October 2025).
- The inventory ledger is the statutory book where balance-sheet-basis taxpayers record their assets, receivables and payables at period end (Tax Procedure Law, Article 186).
- The application is made through the Digital Tax Office with an "Inventory Ledger Application Petition"; the e-Ledger portal can also be used.
- A taxpayer who moves voluntarily can later change their mind and return to paper. Cancellation is done through the cancellation petition screen at the Digital Tax Office.
- The e-inventory ledger is kept in the XBRL GL format, through the same GİB-compliant software as the journal and the general ledger.
What is the inventory ledger?
The inventory ledger is the statutory commercial book where balance-sheet-basis taxpayers record all their assets, receivables and payables one by one at the end of the accounting period. Its basis is Article 186 of the Tax Procedure Law and Article 66 of the Turkish Commercial Code. So it is not a new obligation, but a book that has existed for a long time.
The Tax Procedure Law defines the inventory this way: to determine precisely and in detail the assets, receivables and payables as of the balance-sheet date by counting, measuring, weighing and valuing them. In short, the inventory is the year-end photograph of the business. While the journal and general ledger record movements, the inventory ledger fixes the result.
The novelty in 2026 is that this book can now also be kept electronically. The paper obligation did not disappear; a new option was added alongside it. And this is exactly where the "is it mandatory" question arises.
Is the e-inventory ledger mandatory in 2026?
No, the e-inventory ledger is not mandatory in 2026. As of 1 January 2026, taxpayers within the e-Ledger scope may choose to keep the inventory ledger electronically, but they are not obliged to. GİB's announcement dated 13 October 2025 defines this transition as optional.
We stress this distinction because it is the biggest confusion in the field. Many taxpayers, on hearing of an update on the e-Ledger side, immediately panic that "it has become mandatory." Yet while the journal and general ledger remain mandatory, the inventory ledger is optional in electronic form for now.
This preference may be expected to turn into an obligation in the future, but that is a forecast, not a fixed date. So make your decision based on today's situation, and watch the last-updated date on the page. We cover who is within the e-Ledger scope in detail in our transition thresholds guide.
Who can keep the e-inventory ledger?
Only taxpayers within the e-Ledger application can keep the e-inventory ledger. In practice, these are first-class merchants who keep books on the balance-sheet basis and corporate taxpayers. Joint-stock companies, limited companies and cooperatives fall into this group.
The logic here is simple. The inventory ledger is already specific to the balance-sheet basis. e-Ledger also covers balance-sheet-basis taxpayers. So the e-inventory ledger is an extension of the e-Ledger world. A taxpayer not within the e-Ledger scope cannot keep the inventory ledger electronically.
How do you apply for the e-inventory ledger?
The e-inventory ledger application is made through the Digital Tax Office with an "Inventory Ledger Application Petition." The taxpayer logs in, fills in the petition and submits it. The application can also be run on the e-Ledger portal side; the channel choice depends on the access the taxpayer holds.
After the application, the technical side comes in. The e-inventory ledger is created in the XBRL GL format through the same GİB-compliant software as the journal and the general ledger. GİB published the e-Ledger Application Inventory Ledger Guide and the technical package in September 2025. So you do not need to install a separate program; your existing e-Ledger software produces this book too. You can find the general flow of the application steps in our e-Ledger application guide.
When is the e-inventory ledger created and uploaded?
The e-inventory ledger is created not every month like the journal and general ledger, but at the start and end of the period. The start of the period covers the opening inventory, and the end of the period the closing inventory. So it has two main steps a year.
The created ledger is approved with a time stamp using a financial seal or a qualified electronic signature and uploaded to the e-Ledger portal with its berat. If the berat concept is unfamiliar, see our guide on what the e-Ledger berat is. The upload deadlines run in parallel with the journal and general ledger calendar; you can find the current calendar on our submission deadlines page. We recommend confirming the exact days from the GİB guide for the period you will upload.
Can I give up the e-inventory ledger and return to paper?
Yes, a taxpayer who moved to the e-inventory ledger voluntarily can later give it up and return to the paper version. This is a detail most guides skip but is often asked in the field. GİB opened a separate petition screen for cancellation at the Digital Tax Office.
Cancellation is done only through this screen. Post, a hand-delivered petition or a different menu is not accepted. This flexibility is consistent with the logic of an optional transition: since the choice is yours, a return should also be possible. Even so, rather than switching and cancelling frequently, we recommend settling your decision from the start.
What is the difference between the paper inventory ledger and the e-inventory ledger?
The two books have the same legal function; the difference is in how they are kept and approved. The paper inventory ledger is certified at a notary and stored physically. The e-inventory ledger is created electronically, approved with a seal or signature, and uploaded to GİB with its berat. The table below compares the two.
| Criterion | Paper inventory ledger | e-Inventory ledger |
|---|---|---|
| Certification | Notary certification | Berat (GİB approval) |
| Creation | By hand or printout | Electronic, in XBRL GL format |
| Approval | Physical signature/certification | Financial seal / qualified e-signature |
| Storage | Physical archive | Electronic storage |
| 2026 status | Valid | Optional choice |
Our field observation is this. For businesses with few stock and asset items, the paper version can still be practical. For businesses with many items, multiple branches or a higher audit exposure, the proof strength and order of the e-inventory ledger stand out. The decision depends on the volume of your ledger and the structure of your business.
When does it make sense to switch to the e-inventory ledger?
The decision to switch to the e-inventory ledger depends on your business profile. Because it is optional, saying "everyone should switch" or "no one should" is not right. We use a simple framework in the field.
- Waiting may make sense: for businesses with few stock and asset items, a single location, and those still getting used to e-Ledger software, there is no rush.
- Switching early may make sense: for businesses with a large inventory, multiple branches, an audit history, or a wish to digitise all their processes, the e-inventory ledger creates value early.
At e-Defter PRO we support the inventory ledger in the same flow as the journal and general ledger, so when the decision to switch is made there is no separate setup hassle. If you are undecided, talk to our expert team and we will assess it for your business.
The Decision Is Yours
To sum up the e-inventory ledger in one sentence: not mandatory in 2026, but an optional choice. Decide without rushing, looking at your inventory volume and structure. Wait if you like, or switch early; both are possible. If you are unsure, talk to our expert team.
