GİB-Approved Special Integrator e-Ledger Software and Berat Upload in Turkey
Journal and general ledger · XBRL · Berat to GİB
The mandatory journal and general ledger, prepared and kept as electronic files without being printed.
e-Ledger (e-Defter) is the preparation and retention, as electronic files without printing and in line with the set standards, of the journal and general ledger that must be kept under the Tax Procedure Law (VUK) and the Turkish Commercial Code.
Natural persons use an electronic signature and legal entities a financial seal to ensure the immutability, origin and integrity of electronic ledgers. They are prepared in line with the standards and formats in GİB guides.
e-Ledger is not part of the ELPO e-Belge product; this page explains the system for information. Because ledgers are not printed and no notary certification is needed, archiving, notary and printing costs disappear.
Who keeps an e-Ledger?
Taxpayers obliged to switch to the e-Invoice application.
Taxpayers who keep books on a balance-sheet basis and whom GİB has brought within scope by communiqué.
Businesses that want to digitise their accounting processes and get rid of the notary certification burden.
e-Ledger Features
- The journal and general ledger are created digitally.
- All e-Ledger files are prepared in line with GİB standards.
- Reporting with international XBRL technology; compatible with all accounting systems.
- You can sign your e-Ledgers with a time stamp.
What do you gain with e-Ledger?
No notary certification
The obligation to certify and print physical ledgers disappears; you save cost and workforce.
Electronic storage
Ledger and berat files are stored electronically; no paper ledger archive is needed.
Standards compliance
Fully compliant with GİB standards and the international XBRL format; works with all accounting systems.
Frequently Asked Questions
What is an e-Ledger berat?
The berat is the electronic file through which e-Ledgers are approved by GİB. It is created for each period and sent to GİB.
What do I need for e-Ledger?
An e-signature for natural persons and a financial seal for legal entities is enough. The ledger and berat are prepared through software or an integrator that provides an e-Ledger service.
How often is the berat uploaded?
Berats are created for monthly periods; if preferred, they can also be uploaded every three months based on provisional tax periods. Upload deadlines are announced by GİB and depend on period ends.
Do I have to store the e-Ledger files myself?
Yes. Ledger files and berats are stored electronically by the taxpayer. In addition, uploading secondary copies of e-Ledgers and berats to the storage service designated by GİB is mandatory; this does not remove the taxpayer's own storage obligation.
Who must keep an e-Ledger?
The scope is set by GİB communiqués; in general, taxpayers who keep books on a balance-sheet basis and are in the e-Invoice application are within the scope of e-Ledger. For your own situation, rely on the current communiqué and ebelge.gib.gov.tr.
What is a berat, and what is it for?
The berat is a summary file that proves the immutability and origin of the prepared electronic ledger; it is signed with a financial seal or e-signature and uploaded to GİB. The ledger itself stays with you; what goes to GİB is the berat, which seals the ledger as it stood on that date.
Does notary certification of paper ledgers end when I switch to e-Ledger?
Because the journal and general ledger are kept electronically, these ledgers are not printed and not certified by a notary; immutability is ensured by the financial seal and the berat.
Do I need a financial seal or an electronic signature?
Legal entities use a financial seal, natural persons an electronic signature. Both serve to prove the origin and integrity of the ledger; which one is required depends on the type of taxpayer.
Does it work independently of my accounting software?
The ledger is produced from your accounting records, so data exchange with your software is needed. Ledger and berat production, signing and upload to GİB are done by the software that provides the e-Ledger service; e-Ledger is not part of the ELPO e-Belge product.
