The Communiqué Amending the Communiqué on Keeping Non-Accounting Commercial Books of Enterprises in Electronic Form ("Amendment Communique") was published in the Official Gazette dated 14 August 2025 and numbered 32986, and entered into force as of its publication date.
The Amendment Communique includes certain changes to the Communiqué on Keeping Non-Accounting Commercial Books of Enterprises in Electronic Form ("Communique"), which was published in the Official Gazette dated 14 February 2025 and numbered 32813.
According to the Amendment Communique, the changes to the Communiqué are as follows:
- With the addition of a new paragraph to Article 2 of the Communiqué, an exception has been introduced for companies required to keep their commercial books in electronic format. The board of directors' resolution books maintained by banks under the supervision and regulation of the Banking Regulation and Supervision Agency, asset management companies, and financial leasing, factoring, financing, and savings financing companies are excluded from the scope of the Communiqué.
- With the addition of paragraph 6 to Article 5 of the Communiqué, certain companies operating within the defense industry (subsidiaries and affiliates of the Presidency of Defense Industries and the Turkish Armed Forces Foundation, companies holding an Industrial Competence Assessment and Support Program A certificate, and main contractors of projects of the Presidency of Defense Industries) are granted an exception from the obligation to maintain electronic books. These companies may open their physical books at the commercial registry if they submit documents from the Presidency of Defense Industries evidencing their status at the time of incorporation. Companies that have previously switched to electronic books may, upon providing evidence of this status, close their electronic books in the system and start using their physical books. If the status giving rise to the exception ceases to exist subsequently, the relevant companies must have the closing approval of their physical books notarized by the end of the second month following the relevant accounting period, and the obligation to maintain electronic books will be reinstated.
The full text of the Amendment Regulation can be reached through this link. (Only Available in Turkish)
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