Frequently Asked Questions for e-Ledger

e-Ledger is a set of legal and technical regulations aiming to ensure the mandatory ledgers are kept in accordance with the announced formats and standards in electronic file format in accordance with the provisions of Tax Procedure Law and Turkish Commercial Code.

Within the scope of the Electronic Ledger Communique No. 1, those who wish to create, save, maintain and declare their journals and general ledgers in the form of electronic ledgers shall obtain the required electronic certificate and submit an electronic application at https://uyg.edefter.gov.tr/edefterbasvuru/

No. Taxpayers who transition to one of the applications on a voluntary basis are not required to use other applications.

Journal and general ledger are in the scope of e-Ledger.

It is a file which contains a summary of the ledger file prepared in accordance with the statements published by the Revenue Administration and is signed with the electronic certificate, and then declared to RA by the taxpayer.

No. RA only receives the declaration(s) with electronic certificate of the relevant ledger.