What is e-Ledger?
e-Ledger is the collection of electronic records that contains the information required in statutory books under Turkish tax and commercial law, independent of their physical form.
The framework was introduced through the Electronic Ledger General Communiqué issued jointly by the relevant public authorities.
Standards and file structure
The framework enables mandatory books to be prepared and retained as electronic files without printing, while protecting integrity, authenticity and evidential value.
Electronic ledgers use the international XML-based XBRL reporting standard.
Signature, fiscal seal and certificate
Integrity and authenticity are protected through a secure electronic signature for individuals or a fiscal seal for legal entities.
Files must be sealed or signed and their certificate obtained through the official e-Ledger application.
PARK e-Ledger helps taxpayers deliver their ledgers to the Revenue Administration securely.