The Communiqué on Keeping Commercial Books Not Related to the Accounting of the Business in Electronic Form ("Communiqué"), which introduces the obligation for commercial companies to keep their commercial books not directly related to the accounting in electronic form, was published in the Official Gazette dated 14 February 2025 and numbered 32813, and will enter into force on 01.07.2025.
With the Communiqué, commercial companies are obligated to keep their commercial books not directly related to the accounting in electronic form.
Within the scope of the Communiqué, it has been stipulated that the share ledger, board of directors' resolution book, board of managers' resolution book, and shareholders' resolution book will now be kept digitally through the system established by the Ministry.
Pursuant to the Communiqué, as of 1 January 2026, the transition to the electronic book system has been made mandatory for newly registered companies in the trade registry and joint-stock companies with a capital exceeding a certain minimum amount. For other companies, this system remains optional; however, companies that have transitioned to the electronic system are prohibited from reverting to physical books.
The transition process for companies keeping physical books has been regulated under specific procedures and principles, and it has been stipulated that companies falling within the scope of the obligation must close their physical books within the designated period and transition to the electronic system. It has been stated that opening and closing approvals will not be required for books kept in electronic form, and the responsibility for the accuracy of the records in these books rests with the company executives.
Additionally, various technical regulations have been introduced for the system security, data integrity, and authentication processes, and it has been stated that the relevant resolutions must be manually entered into the system until integration with electronic meeting systems is achieved.
You can access the full text of this Communiqué through this link. (Only available in Turkish)
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
