You can find detailed information about the e-Ledger below.
It has become compulsory to keep the e-Ledger according to the provisions of the Tax Procedures Code and the Turkish Commercial Code with the Electronic Ledger General Communiqué numbered 1, which entered into force in 2011.
XBRL (EXtensible Business Reporting Language), an international standard supported by Microsoft Dynamics 365 Business Central (NAV) has been used as a reference.
Electronic signatures for real persons, financial seal for legal entities will be used to ensure the integrity and consistency of the e-Ledger prepared in accordance with international standards.
At the first stage, it is envisioned to keep the journal and the ledger within the e-Ledger. In the following stages, all legal books will be formed under this scope.
What are the advantages of eBook application?
• Eliminates printing and approval obligations in the paper environment. These processes can be fulfilled with electronic tools in the electronic medium.
• Allows notebooks full of information to be stored in the virtual environment without needing to store them in archive rooms or storage.
• Zero paper, print, toner/cartridge costs.
• It is a green application.
• Easy control with common format and standard.
• Save time by minimizing user-generated errors.
Frequently Asked Questions
In case of a problem that occurs during the loading of e-Ledgers into the GIB (Revenue Administration) system, timestamp should be used together with the financial seal to prove the time of legal formation. There is no obligation to use the timestamp notification. It is a protective feature for the taxpayers.
Taxpayers who have manufactured, built or imported goods listed in the Annex (III) of Law No. 4760 of 06.06.2002 and who have a gross sales revenue of those of 10 million TL as of December 31, 2011 for the calendar year of 2011.
Electronic solutions will include all taxpayers with gradual transition in the near future with the timing that the lawmaker will set.
If the application has started within the accounting period, the period of time during which the approval of the closing of the paper books belonging to the dates prior to the application is to be made as indicated in the Electronic Notebook General Communiqué no. 2 as follows:
ARTICLE 4 - "... Electronic bookkeeping may be started within the accounting period or the calendar year, but those who start to hold electronic books within the accounting period or the calendar year shall make their closing statements to their old books within a period of one month following the date of their start with the electronic bookkeeping.
According to the Electronic Ledger General Communiqué numbered 1, for real persons and legal entities "Receiving of the e-Ledger holder of the first month of the accounting period in the electronic bookkeeping process will replace the opening approval. Since e-Ledger holder loading time is until the last day of the third month following the month in which it is concerned, holders loaded for the first month of the accounting period during these periods will replace the opening approval.
According to Electronic Book General Communiqué numbered 1, for real persons and legal entities, "In the electronic bookkeeping process, taking the e-Ledger holder of the last month of the accounting period will replace the closing approval".