Frequently Asked Questions

Find answers to all your questions about e-Ledger processes here. If you can't find the answer you're looking for, you can reach our expert team 24/7 via email.

What is e-Ledger (e-Defter)?

e-Ledger is the electronic creation, signing, and storage of the journal, general ledger (kebir), and inventory ledger in XML format in accordance with GİB (Revenue Administration) standards, as required under the Tax Procedure Law and Turkish Commercial Code. It replaces paper-based bookkeeping with a digital format.

Who is required to keep an e-Ledger?

Taxpayers subject to e-Invoice obligations, all taxpayers keeping balance sheet-based books, and taxpayers in specific sectors designated by GİB (energy, fuel, iron-steel, etc.) are required to keep e-Ledgers. The scope is expanded each year through communiqués published by GİB.

Is e-Defter PRO compatible with accounting software?

Yes, e-Defter PRO works 100% compatibly with Zirve, GMS.NET, Luca, Logo, Eta, Mikro, Netsis, Nebim, and all other accounting software on the market. You can transfer data exported from your accounting program to e-Defter PRO within minutes without any format conversion.

Is e-Defter PRO compliant with GİB standards?

Yes, e-Defter PRO is an officially authorized e-Ledger Compatible Software by GİB. It fully complies with all technical standards, XBRL-GL taxonomy, and Schematron validation rules set by GİB. Certificate creation, signing, and submission processes are automatically conducted in accordance with regulations.

What are the e-Ledger certificate submission deadlines?

For monthly uploads, the deadline is the last day of the third month following the relevant month. For provisional tax periods, it is the 10th (14th for corporate tax payers) of the month following the month the declaration is filed. If the deadline falls on an official holiday, it extends to the next business day. e-Defter PRO's automatic reminder system helps you track these dates easily.

What changed in e-Ledger in 2025?

Starting from January 2025, it became mandatory to submit not only the certificate but also the Journal XML file to GİB. For the General Ledger (Kebir) and Inventory Ledger, only certificate submission continues. e-Defter PRO has a fully compliant infrastructure with support for journal, general ledger, and inventory ledger.

What is the difference between the Journal, General Ledger, and Inventory Ledger?

The Journal (Yevmiye) is the primary ledger where all financial transactions are recorded chronologically. The General Ledger (Kebir) is the classified version of journal entries by account. The Inventory Ledger contains a detailed breakdown of the business's end-of-period assets and liabilities. e-Defter PRO creates all three ledger types electronically in compliance with GİB standards.

Can I use it without a Financial Seal or e-Signature?

Yes. With a power of attorney (muvafakatname) compliant with GİB standards, you can submit e-ledgers through e-Defter PRO without a financial seal or e-Signature. Individual taxpayers use e-Signature, while corporate taxpayers use a financial seal; however, this requirement can be temporarily relaxed with a power of attorney. Our team provides detailed guidance on the process.

What is a power of attorney (muvafakatname) and how is it obtained?

A power of attorney (muvafakatname) is an official authorization document that allows taxpayers without a financial seal or e-Signature to delegate e-ledger creation and submission authority through a GİB-approved compatible software. The process can be easily initiated through e-Defter PRO, and our expert team guides you step by step.

How long must e-Ledgers and certificates be stored?

Under the Tax Procedure Law, e-Ledger files (journal, general ledger, inventory), taxpayer certificates, and GİB-approved certificates must be preserved for the statutory period (generally 5 years, up to 10 years in certain cases) and presented upon request. e-Defter PRO automatically archives all your files in an ISO 27001 certified secure cloud environment.

Can I modify records after submitting a certificate?

No. Once a certificate for the relevant month has been submitted to GİB, accounting records for that period cannot be changed. Therefore, it is crucial to perform careful checks before submission. e-Defter PRO's automatic validation and Schematron control tools minimize the risk of errors.

What happens if I don't submit on time?

Special irregularity penalties are applied under Article 355 of the Tax Procedure Law for e-Ledger certificates that are not created, signed, or uploaded to GİB within the statutory period. For 2025, these penalties can range from several thousand to tens of thousands of TL depending on the taxpayer's status. e-Defter PRO's automatic reminder system eliminates the risk of missing deadlines.

What should I do if I get an error during submission?

e-Defter PRO automatically checks your files with Schematron validation rules before submission and reports any potential errors with detailed explanations. This prevents sending erroneous files to GİB. If you encounter an error, our technical support team helps you resolve the issue quickly.

Can I send ledgers and certificates in bulk?

Yes. With e-Defter PRO, you can create, sign, and submit ledgers and certificates for multiple taxpayers in bulk. This feature significantly reduces the workload for accounting firms and financial advisors, saving valuable time.

How do I start using e-Defter PRO?

Getting started with e-Defter PRO is very easy: 1) Choose the right package on our website and register. 2) Export your data from your accounting software. 3) Upload it to the e-Defter PRO panel and start the automatic conversion process. 4) Sign the generated ledgers and submit them to GİB. Our expert team guides you throughout the setup process.

Is there a setup fee for e-Defter PRO?

No. There is no separate setup or integration fee for e-Defter PRO. You only pay the annual fee for your selected package. Our expert team provides free support during the setup process.

Which package is right for me?

Package selection is determined by your business's annual e-ledger page needs. Each page contains 60 rows. For example, a business with approximately 36,000 rows of entries per year would find the 600-page starter package sufficient. You can purchase additional packages during the year if your needs increase. Packages offer 7 different options ranging from 600 to 6,000 pages.

What happens if my package limit runs out during the year?

When your page limit runs out during the year, you can purchase additional packages to continue without interruption. New page credits are added before your current package expires, ensuring your submission process is never disrupted. Package upgrades or additional purchases can be easily made through the panel.

What is an e-Ledger certificate (berat)?

An e-Ledger certificate (berat) is an approval document that contains summary information (hash value, period, ledger type, etc.) of the created e-ledger files and is submitted to GİB. The certificate approved by GİB proves that the ledgers for the relevant period have been registered in an unalterable manner. e-Defter PRO automatically manages the certificate creation, signing, and submission process.

Which signature types are used for e-Ledger?

Individual taxpayers sign their e-ledgers with a qualified electronic signature (e-Signature), while corporate taxpayers use a financial seal. Financial seals are obtained from TÜBİTAK-BİLGEM KAMU SM; e-Signatures are obtained from authorized electronic certificate service providers (ESHS). With the power of attorney option, submissions can also be made without these tools.

Is my data safe with e-Defter PRO?

Yes. e-Defter PRO operates with ISO 27001 Information Security Management Standard certified infrastructure. All data is transferred with SSL/TLS encryption, stored in a redundant cloud system, and protected with KVKK-compliant data processing procedures. Only authorized users can access your ledger and certificate files.

Can I get support during use?

Absolutely. e-Defter PRO offers 24/7 expert technical support via email, with phone support available during business hours. Additionally, we are with you throughout all processes with comprehensive online training videos, step-by-step user guides, and live support screens. You can receive professional guidance at every stage from initial setup to regular submissions.

Can I leave the e-Ledger application?

No. Taxpayers who have transitioned to the e-Ledger application cannot leave the application and return to paper-based bookkeeping unless otherwise stated by GİB. Therefore, choosing a reliable and sustainable e-ledger solution is of great importance.

Can my accountant use e-Defter PRO on my behalf?

Yes. With e-Defter PRO's authorization system, your financial advisor or accountant can create, sign, and submit ledgers to GİB on your behalf. Authorization through power of attorney is also supported. Bulk processing features are available for managing multiple taxpayers.

Which ledger types does e-Defter PRO support?

e-Defter PRO supports all e-ledger types specified by GİB, including the Journal (Yevmiye), General Ledger (Kebir), and Inventory Ledger (Envanter Defteri). With the 2025 update, it has a fully compliant infrastructure for the Journal XML submission requirement.

What is the difference between e-Ledger and e-Invoice?

e-Invoice is the electronic issuance and transmission of sales and purchase invoices. e-Ledger is the digital maintenance of the journal, general ledger, and inventory ledger. Although they are independent applications, taxpayers subject to e-Invoice obligations are generally also subject to e-Ledger requirements.

What should I do during GİB system congestion?

During last-day congestion, access issues may occur on GİB servers. The most effective way to eliminate this risk is to prepare your ledgers throughout the period and submit them without waiting until the last day. e-Defter PRO eliminates this issue with its automatic reminder system and scheduled submission feature.

e-Ledger Application Features

e-Defter PRO is a comprehensive e-ledger platform that digitizes your accounting processes and provides solutions fully compliant with GİB regulations.

View Packages
Loading card content