e-Ledger

What Is an e-Ledger Berat File? How Is It Created?

A berat file is a digital document that proves e-ledger files have been approved by GİB. A separate berat is created for each e-ledger file and uploaded to the GİB system. Without a berat, e-ledgers are not considered legally valid.

Why Is the Berat File Important?

  • Legal validity: E-ledgers without berats are not officially accepted
  • Tamper protection: The hash value proves the ledger has not been altered after signing
  • GİB compliance: Timely berat submission is mandatory
  • Audit convenience: Tax inspectors can quickly verify ledger integrity through berats

Berat Types

1. Taxpayer Berat

Created by the taxpayer and signed with a financial seal or e-signature. Submitted to GİB for approval.

2. GİB Approval Berat

Created by GİB after accepting the taxpayer's berat. Must be downloaded and stored by the taxpayer.

Berat Submission Deadlines

E-ledger berats must be submitted to GİB by the last day of the third month following the relevant period.

e-Defter PRO and the Berat Process

e-Defter PRO automatically manages all berat creation and GİB submission. Batch berat submission allows processing hundreds of ledgers at once with real-time status tracking.

Last updated: April 22, 2026 — e-Defter PRO Content Team