Ankara – Turkey’s Revenue Administration has released an update to its electronic ledger system on September 26, 2025, introducing regulations for inventory books along with tools for managing journal entries, general ledgers, and digital certificates.

Technical Framework and Package Components

The released package provides businesses with tools for creating, managing, and transmitting journal entries, general ledgers, and their corresponding certificates through the e-Ledger application system. This update advances Turkey’s digital accounting infrastructure.

The package is organized into four main directories:

Documentation (doc) Directory: Contains XBRL GL Guidelines explaining the usage of taxonomy elements for journal entries, general ledgers, and certificates. The Technical Guide detailing the e-Ledger application’s operations and packet standards is also included in this section.

Schematron (sch) Directory: Houses schematron files defining business rules for journal entries, general ledgers, their respective certificates, and ledger reports, ensuring compliance with regulatory standards.

XML Examples Directory: Provides sample XML files for journal entries, general ledgers, and certificates to guide users in proper formatting. Customized XSLT files for visualization purposes are also included.

XSD Schema Directory: Contains the XBRL GL taxonomy file and other XSD representations required for the e-Ledger application, providing the technical foundation for data validation.

Digital Accounting Process Enhancement

This update enables businesses to manage inventory records, daily accounting transactions, and periodic reporting through a unified digital platform. The system addresses the needs of companies required to maintain electronic ledgers under Turkish tax regulations.

The Revenue Administration states that taxpayers and financial advisors can access the updated package through the official system portal. The features are expected to help streamline accounting processes for enterprises mandated to use the e-ledger system.

This regulatory update is part of Turkey’s digital transformation strategy, aiming to improve efficiency in business financial reporting. The integration of inventory management with existing journal and general ledger functionalities represents a step toward digitalization of Turkey’s corporate accounting system.

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