e-Ledger

What Is e-Ledger? Who Is Required to Keep It?

e-Ledger is the electronic keeping, storing and presenting of the journal book and general ledger in accordance with GİB standards. Introduced by VUK General Communiqué No. 397, this application is one of the most critical components of Turkey's digital transformation process.

Who Must Use e-Ledger?

  • e-Invoice taxpayers: All e-Invoice registered taxpayers must also adopt e-Ledger
  • Businesses with gross sales revenue of 10 million TL or above
  • BIST-listed companies
  • Intermediary service providers and internet advertising intermediaries

e-Ledger Creation and Submission Process

  1. Transfer accounting data — Export from your accounting software in XBRL-GL format
  2. Create e-Ledger files — Generate journal and general ledger files in XML
  3. Sign electronically — Apply financial seal or qualified electronic certificate
  4. Create berat file — Prepare the hash-containing berat for each signed file
  5. Submit to GİB — Upload berat files via GİB web service

e-Defter PRO Makes It Easy

e-Defter PRO combines all these steps on a single platform, enabling businesses to complete their e-ledger processes in minutes. Compatible with 50+ accounting software, e-Defter PRO ensures your financial compliance.

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