Turkey, 28 November 2024

The Revenue Administration (GIB) has published two important announcements regarding the implementation of the e-Ledger:

1. Access to the e-Ledger Application with Digital Tax Office User Code and Password (25.11.2024)

The development allowing access to the e-Ledger application using the Digital Tax Office user code and password has been completed and is now available for use. As part of this update:

  • Direct access to the e-Ledger application is now possible from within the Digital Tax Office.
  • Taxpayers, accountants, and compatible software companies can log in to the Digital Tax Office using their user code and password and click on the “e-Ledger Application” icon to access the application.
  • Alternatively, legal entities can continue logging in using a Financial Seal, and individuals can use either a Qualified Electronic Certificate (NES) or a Financial Seal.

Click here for more details.

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2. Draft Guidelines for Ending the Large Ledger Upload Process (27.11.2024)

In accordance with the provisions of the Electronic Ledger General Communiqué (No:1), draft guidelines have been prepared to end the requirement to upload the Large Ledger to the Revenue Administration’s information systems. As part of this process:

  • Opinions and suggestions regarding the draft e-Ledger Application Guideline and e-Ledger Archiving Guideline can be submitted via email to edefter@gelirler.gov.tr until December 13, 2024.

To access the draft guidelines:

The Communiqué (Serial No: 5) Amending the General Communiqué on Electronic Ledger (Serial No: 1) was published in the Official Gazette dated November 8, 2024.

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Turkey, 11 November 2024

With this Communiqué, taxpayer groups required to participate in the e-Ledger application now also include taxpayers who are obliged to keep books based on the balance sheet and those who voluntarily choose to keep books based on the balance sheet.

The timeframes for the creation, recording, preservation, approval, and submission of ledgers and accounting documents created in an electronic environment have been updated, and the rules regarding these processes will be published on edefter.gov.tr.

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Turkey, 5 November 2024

The Revenue Administration has published a Tax Procedural Law Circular on Inflation Adjustment Implementation. With Circular No. 176, several clarifications have been provided regarding aspects of the inflation adjustment application.