[vc_row css=”. vc_custom_1607178288815 {padding-bottom: 10px! important;}”][vc_column width=”1\/2″][vc_column_text]<\/p>\n
E-Ledger application entered into use with the general communique of the Electronic Ledger published in the Official newspaper dated 13\/12\/2011 and numbered 28141 with the order no:1;<\/p>\n
It is a set of legal and technical regulations aimed at ensuring the preparation of electronic files in accordance with the formats and standards announced at http:\/\/www.edefter.gov.tr\/,<\/u> recording without printing, ensuring its invariance, integrity and accuracy of its source, and allowing it to be used as a means of proof before those concerned.<\/p>\n Daybooks<\/p>\n Ledger ((Defter-i Kebir)[\/vc_column_text][\/vc_column][vc_column width=”1\/2″][vc_single_image image=”57205″ img_size=”large”][\/vc_column][\/vc_row][vc_row css=”. vc_custom_1607178288815 {padding-bottom: 10px! important;}”][vc_column][vc_column_text]<\/p>\n The following taxpayers are required to be included in the e-Ledger application.<\/p>\n 1- Taxpayers who have to switch to e-Invoice application.<\/p>\n 2- Companies subject to independent audit in accordance with the fourth paragraph of Article 397 of the Turkish Commercial Code.<\/p>\n<\/div>\n<\/div>\n<\/div>\n [\/vc_column_text][\/vc_column][\/vc_row][vc_row css=”.vc_custom_1618396171258{padding-top: 75px !important;padding-bottom: 75px !important;}”][vc_column][vc_column_text]<\/p>\n Taxpayers who are obliged to participate in the e-Ledger application;<\/p>\n 1- Taxpayers who have to switch to e-Invoice application within the transition period to e-Invoice application (from the beginning of the following year in terms of taxpayers who have passed to e-Invoice application mandatory during the year),<\/p>\n 2- As of the date of publication of this Communique, companies subject to independent audit in accordance with the fourth paragraph of Article 397 of the Turkish Commercial Code will be subject to independent audit as of 1\/1\/2020, and taxpayers who meet the conditions of being subject to independent audit in 2020 and subsequent years will be subject to independent audits from the beginning of the year following the year in which the conditions are met, They have to go to e-Ledger application and keep the note books with the format and standard specified at edefter.gov.tr<\/a> as e-Ledgers.<\/p>\n<\/div>\n<\/section>\n<\/div>\n [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=”57206″ img_size=”large”][\/vc_column][\/vc_row][vc_row css=”.vc_custom_1618396179807{padding-top: 75px !important;padding-bottom: 75px !important;}”][vc_column][vc_column_text]<\/p>\n If there is a problem with the GIB electronic ledger system and the financial disclosures made at the end of the legal period cannot be loaded into the GIB application, the financial seal as well as the time stamp must be added to these financial assets.<\/p>\n When the problem occurring in the GIB system is resolved, the time-stamped assets must be uploaded to the GIB e-ledger application and the GIB signed assets should be downloaded. When it comes to understanding that assets is created during legal periods, time-stamped assets is used as a means of proof. It is enough that only the assets are timestamped. Electronic notebooks are not required to be timestamped. As a matter of fact, the timestamp is on a quantity (credit) basis. The timestamp placed on each assets is called a credit. It is not mandatory to add timestamps to book.<\/p>\n However, if the user prefers to add it, the timestamp here is added to the book part itself, not by the number of pages. Therefore, the timestamp placed on each book piece falls out of the account as a credit. Meanwhile, no change in accounting registration time is foreseen with the e-Ledger Application. Registrations must be carried out within the periods specified in vuk, as has been the case for a long time. The specified periods will not affect the declaration and payment periods in any way. In the electronic ledger, the document type does not have to be included in each ledger\u00a0 record, and transactions that are not based on any documents are also possible.<\/p>\n <\/p>\n Since the SMM is not among the documents listed in the manual, the document type is recorded as “other” and the document description is recorded as “self-employment receipt” by entering the number and date of the document.<\/p>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column]Necessary scope books<\/strong><\/h3>\n
Who are the taxpayers?<\/strong><\/h3>\n
Transition Process<\/strong><\/h3>\n<\/div>\n
Why the <\/strong>E-Ledger<\/strong>?<\/strong><\/h3>\n<\/div>\n