Do you want to empower your business with digital transformation? E-ledger, which makes digital accounting processes fast and secure, offers a unique opportunity to increase operational efficiency by facilitating the financial processes of your business. Here is an e-ledger guide specially prepared for large-scale enterprises and SMEs, equipped with comprehensive and up-to-date information.
What is E-Ledger and Why is it Important for Your Business?
E-ledger is a digital ledger system that enables businesses to perform their accounting transactions electronically in accordance with legal regulations. By keeping your books electronically, you can save operational costs such as book certification, printing and storage, save time and create more reliable financial records.
What are the Advantages of Using E-Ledger?
Cost Savings: It provides significant cost savings by reducing paper, printing and notary expenses.
Increased Productivity: Automated processes ease the workload of the accounting department and increase efficiency.
Secure Data Storage: Your data is securely protected and easily accessible in the digital environment.
Compliance and Transparency: It provides convenience in audit processes by keeping your financial data transparent, organized and in compliance with the legislation.
Who is obliged to use e-ledger?
According to the criteria determined by the Revenue Administration (RA), the following businesses must use e-books:
Taxpayers with a gross sales revenue of 4 million TL or more in 2024 or later.
Businesses engaged in activities subject to special consumption tax.
Companies engaged in electronic commerce activities and whose annual turnover exceeds the specified limits.
Businesses operating as self-employed and exceeding the specified turnover limit.
As of 2025, the scope of companies subject to e-ledger obligation has expanded.
Within this framework Joint stock and limited liability companies,
Businesses registered in the e-invoice system,
Large-scale suppliers working with public institutions,
Businesses operating in certain sectors (especially energy, logistics and finance).
Transitioning to the use of e-books is no longer a choice, but a legal obligation.
What are the Steps to Use E-Ledger?
Businesses that want to switch to e-ledger should follow the steps below:
Obtaining a Financial Seal or E-Signature: First, you must obtain a financial seal or electronic signature for e-ledger application.
Application Process: You must fill out the application form through the e-ledger application of the Revenue Administration and obtain approval.
Installation of E-Ledger Software: You should choose a suitable software provider for your business and integrate your system.
Creation and Submission of E-Ledgers: The books created with your financial advisor must be uploaded to the RA system and approved within the specified periods.
What Happens If E-Ledger Is Not Used?
Businesses that do not transition to the e-book application or do not fulfill their obligations may face serious fines and administrative sanctions under the Tax Procedure Law. In addition, additional obligations may arise due to non-compliance in financial review and audit processes.
How Long Should E-Ledger Certificates Be Retained?
You are legally obliged to keep your electronic ledgers and certificate files for at least 10 years. In digital environments, this process is much more secure and practical compared to traditional methods.
Switching to the e-ledger system is not only a legal obligation for your business, but also an opportunity to prepare for the future by digitizing your processes. Take steps today to make your financial data transparent, reduce costs and gain efficiency.
By getting professional support during the e-ledger transition process, you can get maximum benefit from this innovative transformation and increase your competitiveness. Capture the advantages of digitalization and carry your business into the future.
