Turkey
e-Defter Live Updated 2025-11-30
Baseline
e-Defter (e-Ledger) — Digital Bookkeeping Audit File
Turkey mandates electronic ledger (e-Defter) submission as part of its comprehensive CTC framework. The e-Defter is a digital version of the statutory books (yevmiye defteri and defteri kebir) that must be generated monthly and submitted to the GIB (Revenue Administration) via a time-stamped digital archive.
Key Dates
Jan 2015e-Defter mandatory for large taxpayers
2020Scope expanded, lower turnover thresholds
2024Further threshold reductions, approaching universal coverage
Who is in scope
Businesses above progressively lowering turnover thresholds.
Process
Accounting system generates XBRL GL format ledger entries -> digitally signed with qualified electronic certificate -> time-stamped -> submitted to GIB e-Defter platform monthly.
Official Sources
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