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.
2027 Monthly Upload Calendar
| Period (Month) | Corporate Tax Payer | Income Tax Payer |
|---|---|---|
| January | May 14, 2027301 days left | May 10, 2027297 days left |
| February | June 14, 2027332 days left | June 10, 2027328 days left |
| March | July 14, 2027362 days left | July 12, 2027360 days left |
| April | August 16, 2027395 days left | August 10, 2027389 days left |
| May | September 14, 2027424 days left | September 10, 2027420 days left |
| June | October 14, 2027454 days left | October 11, 2027451 days left |
| July | November 15, 2027486 days left | November 10, 2027481 days left |
| August | December 14, 2027515 days left | December 10, 2027511 days left |
| September | January 14, 2028546 days left | January 10, 2028542 days left |
| October | February 14, 2028577 days left | February 10, 2028573 days left |
| November | March 14, 2028606 days left | March 10, 2028602 days left |
| December | May 15, 2028668 days left | April 10, 2028633 days left |
2027 Provisional Tax Period (Quarterly) Calendar
| Period | Corporate Tax Payer | Income Tax Payer |
|---|---|---|
| Period 1Jan–Mar | June 14, 2027332 days left | June 10, 2027328 days left |
| Period 2Apr–Jun | September 14, 2027424 days left | September 10, 2027420 days left |
| Period 3Jul–Sep | December 14, 2027515 days left | December 10, 2027511 days left |
| Period 4Oct–Dec | May 15, 2028668 days left | April 10, 2028633 days left |
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.