ELECTRONIC LEDGER TRANSITION – UPDATED PRACTICAL GUIDE

ELECTRONIC LEDGER TRANSITION - UPDATED PRACTICAL GUIDE INTRODUCTION This guide is prepared in accordance with the Communiqué on Keeping Commercial Books Not Related to the Accounting of the Business in Electronic Environment (within the scope of the Turkish Commercial Code and Tax Procedure Law) published within the scope of the latest updates and regulations made in this communiqué It has been prepared in light of the Tax Procedure Law Circular No. 2025/15. With the Circular, especially the books that must be kept electronically as of 1 July 2025 and the application principles have been updated. In addition, it is also possible to keep the inventory book...

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