Announcement
e-Ledger Communiqué amended: balance sheet basis taxpayers brought into scope
Electronic Ledger General Communiqué (Serial No: 5) brought taxpayers keeping books on a balance sheet basis into the e-ledger scope from 1 January 2025.
The Communiqué Amending the Electronic Ledger General Communiqué (Serial No: 1) (Serial No: 5) was published in Official Gazette No. 32716 on 8 November 2024.
Taxpayers required to keep books on a balance sheet basis, and those who voluntarily choose that basis, were brought into the e-ledger scope. From 1 January 2025, taxpayers that newly start, restart, change class or lose an exemption also become obliged from the date of the status change. The deadline for monthly e-ledger and berat files is the 10th day of the fourth month for income taxpayers and the 14th for others; taxpayers may also opt to file by provisional tax periods. Standards and technical guides will be published at edefter.gov.tr.
Articles 1, 2 and 3 took effect on 1 January 2025 and the other articles on publication. Companies running e-invoice and e-ledger processes with SAP should review their ledger generation and berat upload calendars accordingly.
For more information: Electronic Ledger General Communiqué (Serial No: 5), Official Gazette 32716
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