The e-ledger an application created by the Revenue Administration, (GIB) that generates compulsory accounting books in an electronic file format and allows it to be used as proving a tool in tax audits by guaranteeing its immutability.
The taxpayers who are obliged to switch to e-Invoice application shall be obliged to apply within the period of transition to e-Invoice application. e-Ledger application.
The obligation dates to use e-Ledger application is as follows:
In addition, the Revenue Administration, as a result of the analysis or examination studies, the taxpayers or taxpayer groups determined to be at risk or low level of tax compliance, regardless of the activity, sector and turnover amount, by giving written notice and transition preparations for at least 3 months by e-Ledger application is obliged to pass. The taxpayers who have been notified in writing must be included in the e-Ledger application within the periods specified in the written notification (at least three months).
Taxpayers who are not included in the scope of the Book Declaration System determined by the Tax Procedural Law General Communiqué (Serial No: 486) published in the Official Gazette dated 17/12/2017 and numbered 30273 may also be included in the e-Ledger application upon their request. Those who optionally participate in the e-Ledger application may keep their e-Ledger as of the beginning of the month following their application.
Taxpayers who are obliged to switch to e-Ledger application; legal entity taxpayers who are transferred or merged in case of full division, merger (merger in acquisition and merger as new organization) or type (nev'i), and new legal entity taxpayers arising as a result of full division or type (nev'i) change. The period of switch to the application cannot exceed 3 months from the beginning of the month following the registration date of the transaction to the trade registry.
Journal (Logbook)
Ledger
Taxpayers may use compatible software they have developed provided that they are approved by GIB or GIB approved software from third parties.
“Compatible software" can only work with a specific accounting program, or it can be platform independent
With the e-Ledger, it is mandatory for legal entities to use a financial seal * in order to guarantee the immutability, completeness and authenticity of the source.
* It is mandatory to use an electronic signature for real persons.
1. Using “compatible software”*, e-Ledger and e-Ledger-based certificates** are created from accounting data.
2. Certificate files signed using the financial seal.
3. Certificates are submitted for the GIB’s approval.
4. e-Ledger and related certificates are added to the archive folder.***
* Taxpayers must use software that has been approved by the GIB for compliance and to create, maintain and present e-Ledger and certificates. .
** The certificate is an electronic document obtained from the content of the e-Ledger and guarantees that the content is not subsequently altered. Separate certificates are created for the journal and the ledger.
***GIB sealed Certificates must be kept together with e-Ledger files. e-Ledger and certificate files have no validity when separate.
