What is e-Ledger (e-Defter)?

e-Ledger (e-Defter) is the process of preparing statutory accounting books in the required electronic format, signing or sealing them, and reporting their certificate files to GİB. In Turkey, journal and general ledger records use XBRL GL-based standards.

How It Works

Accounting entries are created during the period in an ERP or accounting system. At period close, the e-Ledger file is generated according to the technical schema and signed with a financial seal or electronic signature. A certificate file, called a berat, is produced from that ledger file, signed, and sent to GİB. After the GİB-sealed certificate is downloaded, the ledger file and certificate are stored together electronically.

Business Use

e-Ledger is part of monthly accounting close. If chart of accounts, voucher dates, document types, VAT entries, or period controls are wrong, ledger generation can fail. Clean transfer of e-Invoice, bank, inventory, and payroll data into accounting directly affects e-Ledger quality.

e-Invoice, GİB integration, and accounting integration are natural companions to e-Ledger. Storage policy and disciplined period closing matter as much as the technical integration.