According to a regulation published in the Official Gazette, newly established companies and joint-stock companies (AŞ) in Türkiye will be required to maintain their commercial ledgers in electronic format. The Ministry of Trade and the Ministry of Treasury and Finance announced that from 2026, companies registered in the trade registry will need to keep their non-accounting commercial ledgers digitally.
Electronic Ledger Requirement for Newly Registered Companies
As per the communiqué published in the Official Gazette regarding the digitalization of non-accounting commercial ledgers, starting from January 1, 2026, newly established companies registered in the trade registry, as well as joint-stock (AŞ) and limited liability companies (Ltd.), will fall under this obligation. Additionally, existing AŞs that increase their capital to the new minimum thresholds or require approval for establishment and charter amendments will also be subject to this rule.
Companies may voluntarily choose to keep their ledgers electronically. However, once a company adopts digital record-keeping, it will no longer be allowed to revert to physical ledgers for any reason. The ledgers maintained under the prescribed rules and procedures will be recognized as legally valid records, eliminating the need for opening and closing approvals.
Electronic Ledgers to Be Stored in the Ministry’s Information System
The system-generated ledgers will be stored in electronic ledger file format within the Ministry of Trade’s information system. The Ministry will be responsible for ensuring the security, confidentiality, immutability, accessibility, and integrity of these digital records.
The implementation of the new electronic ledger system is set to begin on July 1, 2025.
Source: Bloomberght/ Prepared by: İlayda Gök