The 2026 Practice for Taxpayers Keeping e-Ledgers (e-Defter)

 

For taxpayers using the e-Ledger system, the closing certification is not completed through notarization. Instead, it is deemed fulfilled by uploading the relevant period’s ledger submission files (berat files) to the system of the Revenue Administration (GİB).
As of 2026, no changes have been introduced to this practice. Accordingly, businesses keeping e-Ledgers are not required to perform a separate physical closing certification.

 

 

Closing Certification Dates in 2026 (For 2025 Ledgers)

 

 

Closing certifications for physical ledgers belonging to the 2025 fiscal period must be completed in 2026. Within this scope:

• The Journal Ledger (Yevmiye Defteri) must be closed no later than 30 June 2026,
• The Board of Directors’ Resolution Ledger must be closed by 31 January 2026 at the latest.

 

 

Closing Certification Dates in 2027 (For 2026 Ledgers)

 

Closing certification periods for ledgers relating to the 2026 fiscal year will apply in the following year, 2027. Accordingly:

• The Journal Ledger must be closed no later than 30 June 2027,
• The Board of Directors’ Resolution Ledger must be closed by 31 January 2027.

These deadlines are binding solely for businesses maintaining physical ledgers. For e-Ledger users, the closing certification is completed not through a notary public, but by timely uploading the relevant period’s berat files to the Revenue Administration system.

 

 

Ledger-Keeping Obligations and Their Impact in 2026

 

With the regulations published in 2025, a significant portion of businesses keeping books on a balance sheet basis were brought within the scope of the e-Ledger system.
Since no new regulations regarding ledger-keeping thresholds or classifications for 2026 have been announced, the existing practice continues unchanged.

 

 

Penalties for Failure to Certify Ledgers (Current Status for 2026)

 

 

Penalties imposed for failure to certify ledgers within the prescribed time limits are determined in accordance with the provisions of the Tax Procedure Law (VUK) and are updated annually based on the revaluation rate.
As no specific penalty regulation unique to 2026 has been issued, taxpayers are required to fulfill their obligations based on the penalty framework applicable in 2025.

 

 

 

Ledgers Subject to Certification for the 2025 Fiscal Year

 

• Journal Ledger
• General Ledger (Defteri Kebir)
• Inventory Ledger

In addition, collective and limited partnership companies are required to certify the general assembly meeting and deliberation ledger pursuant to Article 5/2 of the Communiqué on Commercial Ledgers.

 

 

Ledgers Not Subject to Certification for the 2025 Fiscal Year

 

As of 2024, the operating ledger and the self-employed earnings ledger are no longer subject to notarized certification. These ledgers are maintained electronically through the Ledger-Declaration System (Defter-Beyan Sistemi).

 

 

Ledger Certification Procedures by Company Type

 

Joint Stock Companies:
Pursuant to Provisional Article 3/1 of the Communiqué on Commercial Ledgers, the currently used share ledger and general assembly meeting and deliberation ledger may continue to be used without an opening certification, provided that sufficient pages remain and any missing mandatory information specified in the communiqué is duly completed.

Limited Liability Companies:
Provided that sufficient pages are available, the currently used partners’ resolution ledger may continue to be used as the general assembly meeting and deliberation ledger (Provisional Article 3/2 of the Communiqué on Commercial Ledgers).

 

 

 

Understanding the Concept and Legal Significance of Closing Certification

 

 

Before addressing the penalties arising from failure to perform closing certification, it is essential to clearly understand the concept itself. While the Tax Procedure Law contains detailed provisions on ledger-keeping, it does not explicitly regulate closing certification.

However, the Turkish Commercial Code, particularly Articles 69, 70, 71, 72, and 78, clearly stipulates both the obligation for closing certification and the types of ledgers subject to such certification.

Within this framework, closing certification may be described as a formal declaration that the ledger has completed its function for the relevant period and may no longer be altered. The primary objective is to prevent subsequent entries on blank pages or retrospective modifications to accounting records.

 

 

 

Consequences and Risks of Failing to Perform Closing Certification

 

Although failure to perform closing certification may result in ledgers losing their evidentiary value before courts, the primary risk lies in the erosion of their legal reliability.

Under the Turkish Commercial Code, an administrative fine of TRY 49,276 (for 2024) is prescribed for those who fail to obtain the opening or closing certification of commercial ledgers within the prescribed time limits.

There remain certain grey areas regarding the authority responsible for imposing this penalty. In my view, since the regulation is rooted in the Turkish Commercial Code, tax inspectors are not authorized to impose the fine directly; however, they may initiate legal procedures or issue opinions following inspections. From a criminal law perspective, it is generally accepted that a judge may impose such a penalty only if the ledgers have been submitted to a court. Nonetheless, this issue remains open to interpretation and calls for further clarification.

 

 

Final Assessment

 

Closing certification is essential for:

• Ensuring that mandatory company ledgers are accepted as evidence by courts,
• Preventing a merchant from being deemed bankrupt under the Execution and Bankruptcy Law,
• Recognizing ledgers as valid proof instruments in all types of legal disputes.

Furthermore, company executives and board members should be mindful that potential losses may be attributed to them under the principle of joint and several liability, making it imperative to take timely and appropriate precautions.