Turkey Requires Companies to Maintain Electronic Bookkeeping from 2026

Turkey has issued an official decision requiring certain companies to maintain their commercial books not directly used for accounting electronically via the ETDS system starting July 1, 2025, with broader implementation beginning January 1, 2026, for new companies.

The decision aims to modernize Turkey's commercial and accounting system.

According to the decision, this includes shareholders' books, the board of directors' resolution book, the directors' resolution book, and the general assembly and discussion meeting books.

The legal amendment, published in the Official Gazette under No. 32813 and later amended No. 32986, introduces a mandatory phase for companies to maintain these books electronically if the conditions are met.

It also requires all companies established starting January 1, 2026, and those making changes to their articles of association that require the approval of the Ministry of Commerce.

The new requirements include obtaining official approval from the Ministry of Commerce to establish an ETDS system user, appointing the persons responsible for the system within the company, and converting from paper ledgers to electronic ledgers by closing the old paper ledgers with a notary public seal and registering the company's official decision to do so.

Ledgers created electronically are considered legal and officially accepted and no longer require an opening or closing stamp, simplifying the procedures for the responsible authorities.

The initial implementation began before July 2025 for existing companies that fall within the required category. The transition period until September 1, 2025, serves as a grace period for the transition from paper ledgers to electronic ledgers for subject persons and entities.

Starting January 1, 2026, all new companies are required to maintain these ledgers fully electronically upon incorporation.

The categories to which this requirement applies include: limited joint-stock companies, agencies established as institutions, and their registration in the Commercial Registry (Ticaret Sicili) is subject to the approval of the Ministry of Commerce.

Companies that change their basic contract, and groups engaged in financial or public activities, are subject to legal amendments. Non-participating companies may continue to use the system voluntarily.