e-Ledger Certificate Submission Calendar
Official e-Ledger and certificate (berat) upload deadlines set by the Turkish Revenue Administration (GİB) — separate tables for monthly and quarterly (provisional tax) periods. Extensions are reflected automatically; time remaining is shown with colored labels.
2025 Monthly Upload Calendar
| Period (Month) | Corporate Tax Payer | Income Tax Payer |
|---|---|---|
| January | May 14, 2025Expired | May 12, 2025Expired |
| February | June 16, 2025Expired | June 10, 2025Expired |
| March | July 14, 2025Expired | July 10, 2025Expired |
| April | August 14, 2025Expired | August 11, 2025Expired |
| May | September 15, 2025Expired | September 10, 2025Expired |
| June | October 14, 2025Expired | October 10, 2025Expired |
| July | November 14, 2025Expired | November 10, 2025Expired |
| August | December 15, 2025Expired | December 10, 2025Expired |
| September | January 14, 2026Expired | January 12, 2026Expired |
| October | February 16, 2026Expired | February 10, 2026Expired |
| November | March 16, 2026Expired | March 10, 2026Expired |
| December | May 14, 2026Expired | April 10, 2026Expired |
2025 Provisional Tax Period (Quarterly) Calendar
| Period | Corporate Tax Payer | Income Tax Payer |
|---|---|---|
| Period 1Jan–Mar | June 16, 2025Expired | June 10, 2025Expired |
| Period 2Apr–Jun | September 15, 2025Expired | September 10, 2025Expired |
| Period 3Jul–Sep | December 15, 2025Expired | December 10, 2025Expired |
| Period 4Oct–Dec | May 14, 2026Expired | April 10, 2026Expired |
The dates shown are the final submission deadlines with any extensions already applied, and update automatically according to Turkish Revenue Administration (GİB) regulations. For official purposes, the announcements published by GİB should be taken as the basis.
When are e-Ledger certificates submitted?
In the e-Ledger system, journal and general ledger records are uploaded to the Turkish Revenue Administration (GİB) together with the certificates (berat) for the relevant period. Certificate submission is mandatory for the ledgers to be considered approved by GİB; submissions not made on time are subject to penalties.
Submission deadlines vary by taxpayer type. The monthly deadlines for corporate tax payers and income tax payers are listed separately in the calendar above. From time to time GİB may extend deadlines due to force majeure or system congestion; in that case the calendar shows the final (extended) date and marks it with an 'Extended' badge.
With e-Defter PRO you can generate your certificates in XBRL GL/TR format, sign them with a financial seal or e-signature, and submit them to GİB securely from a single platform. With bulk submission and power-of-attorney support, you can easily manage the filings of multiple taxpayers.
Frequently Asked Questions
When are e-Ledger certificates submitted?
For monthly uploads, the deadline is the last day of the third month following the relevant month. For provisional tax periods, it is the 10th (14th for corporate tax payers) of the month following the month the declaration is filed. If the deadline falls on an official holiday, it extends to the next business day.
Why are the deadlines different for corporate and income tax payers?
For provisional tax period uploads, the final day depends on the taxpayer type: the 10th of the month following the declaration for income tax payers, and the 14th for corporate tax payers. This is why the calendar shows the two types in separate columns.
What happens if I don't submit my certificate on time?
Special irregularity penalties are applied under Article 355 of the Tax Procedure Law for certificates that are not created, signed, or uploaded to GİB within the statutory period. Tracking deadlines therefore matters; e-Defter PRO automates submissions and reduces the risk of delay.
How do I know if a deadline has been extended?
GİB may extend deadlines due to force majeure or system congestion. This calendar shows the final (extended) date and marks affected periods with an 'Extended' badge. For official purposes, the announcements published by GİB should be taken as the basis.
Can I submit certificates in bulk?
Yes. With e-Defter PRO you can create, sign, and submit ledgers and certificates for multiple taxpayers in bulk. This feature saves significant time, especially for accounting firms and financial advisors.