21February2025
Commercial Books That Are Not Related to the Accounting of the Business Can Be Kept Electronically
"The Communiqué on Keeping Commercial Books Not Related to the Accounting of the Enterprise in Electronic Environment" covering the regulations regarding the creation, maintenance, storage, and submission of commercial books in electronic environment was published in the Official Gazette dated February 14, 2025 and numbered 32813.
With the introduced regulation, it has been made mandatory to keep the share ledger, board of directors' resolution book, managers' resolution book, and general assembly meeting and negotiation book in electronic environment.
According to the regulation:
- In the first phase, as of July 1, 2025, companies subject to the establishment and articles of association amendment approval of the Ministry of Trade, such as holdings, banks, insurance companies, financial leasing companies, asset management companies, and companies subject to the Capital Markets Law, are included in the obligation to keep their books in electronic environment.
- As of January 1, 2026, all companies to be established will be required to keep their books in electronic environment.
- Companies established before January 1, 2026 that are not subject to the approval of the Ministry of Trade will have the option to keep their books in electronic environment on a voluntary basis.
Relevant circular can be accessed from here (In Turkish).
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Notification!
