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Ledgers that are required to be kept within the scope of TCC and VUK are electronically; Creating, recording, storing and submitting is called e-Ledger.

Electronic ledger (e-ledger) has come into force with the Electronic Ledger General Communiqué No. 1, jointly published by the Revenue Administration of the Ministry of Finance (GİB) and the General Directorate of Domestic Trade of the Ministry of Customs and Trade.

e-Ledger, the provisions of the Tax Procedure Law (VUK) and the Turkish Commercial Code (TTK). It is a set of legal and technical regulations that aim to prepare the books that must be kept in accordance with the formats and standards announced by the Revenue Administration in the form of electronic files, to record them without printing, to guarantee their immutability, integrity and accuracy of their source, and to enable them to be used as a means of proof before the relevant parties. e-Ledger has the same legal validity as paper books.

Secure electronic signature for real persons or financial seal for legal entities will be used to ensure the immutability, source and integrity of electronic books prepared in accordance with the specified standards.

What is e-Signature, Financial Seal, Time Stamp?

e-Signature: Electronic signature is simply an electronic data that is added to electronic data or has a logical connection and is used for authentication purposes. It proves whether the signing data added to any electronic document belongs to you. An electronic signature proves the authenticity of the signer's identity; It reveals whether the content of the signed data has been changed (whether its integrity has been damaged or not) by another person.

Financial Seal: Financial Seal, which is created to be used within the framework of the regulations to be made within the scope of VUK, with the aim of guaranteeing the data integrity, source and content of legal entities and other institutions, organizations and businesses, and ensuring confidentiality when necessary, and is mandatory to be used in the transactions made within the e-Ledger Application. It refers to the electronic certificate infrastructure prepared by TÜBİTAK- BİLGEM KAMU SM on behalf of GİB.

Time Stamp: In case the approval of the certificates by the GIB cannot be carried out due to any interruption or system failure, the certificates in question can be issued with a qualified electronic signature or financial seal for real person taxpayers, legal entities, public institutions and organizations and non-legal entities. For partnerships, it will be signed or approved with a financial seal and time stamp. It will be obtained from TÜBİTAK-BİLGEM Public Certification Center in order to determine the time when an electronic data is produced, changed, sent, received and/or recorded.

Creation processes of e-Ledger

What are the Advantages of e-Ledger?

The time spent to prepare journal and ledger is reduced to a minimum with the e-Ledger application. This means saving time and personnel for companies.

Amounts paid for the approval and printing of books each period are eliminated with the e-Ledger application. The cost of printing the journal and general ledger on paper with notary approval does not occur thanks to the e-Ledger.

Costs are reduced as the amounts spent for printing, approval, sending and archiving of the ledgers will be zeroed.

Companies must keep their approved books for 5 years according to VUK and 10 years according to TCC. It is necessary to spend space and time to keep paper notebooks. One of the advantages of the e-Ledger is that it eliminates this problem and archives the books electronically for the legal period of 10 years.

While it is troublesome to edit errors in paper documents, it is not necessary to make extra efforts to edit the errors in the e-Ledger.

Since the document standards determined in the e-Ledger are in an international format, they comply with the working, order and compliance principles of multinational companies.

Trees cut for the notebook, which is prepared every period and consists of hundreds of pages, are also protected by the e-Ledger application.

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