June 7, 2021




Many innovations have occurred in the accounting system with the developing technology. The most important of these innovations Application of accounting practices and records using computer technologies and registration

is to be taken under. In this way, information can be stored more accessible and accurately.

The e-invoice and e-book system, which is one of the latest gains of developing technology has been added to accounting applications. Businesses using e-invoice have finally

They started to use the notebook application.

What is e-Ledger?

Keeping the e-Ledger in accordance with the provisions of the Tax Procedure Law (VUK) and the Turkish Commercial Code (TCC) Compulsory books to be prepared in electronic file format, recorded without being printed, to guarantee the integrity, integrity and accuracy of the source and, in the eyes of the concerned parties. It is the whole of the applications that enable it to be used as a means of proof.

Removes the obligation to keep e-bookkeeping books in paper environment and

It is an electronic application that eliminates printing, certification and archiving costs for its users.

Records are prepared in a standard XML format. With this application, a faster and more organized control is aimed. Companies using the e-Ledger format cannot keep a notebook in paper form. Closing approval for their physical ledgers from the date that businesses start using e-ledgers must do.

Is there an e-Ledger Requirement?

According to the tax procedure law, companies with a turnover of more than 10 million must apply e-ledger compulsory. they must switch. However, voluntary transition to the e-ledger system is also possible. to-

A company that wants to voluntarily switch to the ledger does not need to be an electronic invoice user.

Firms that have to make a mandatory transition at the beginning of the year, and those who do voluntarily transfer within the period. can be switched to the notebook application. Individual companies and legal companies can be e-ledger users.

How to Apply for e-Ledger?

Those who want to create, save, keep and submit their accounting records electronically There are some steps that taxpayers must fulfill;

Real people who want to create the journal and large ledger used in accounting in electronic form persons must have an e-signature or a financial seal, and legal persons must have a financial seal. In order for the books to be created electronically, businesses also have a compatibility approval.

they must use software. Businesses meeting these conditions can use the Internet to access the IOP e-ledger application.

They will be able to use the e-ledger application if they apply in the environment.

Advantages of e-Ledger Application

In the paper environment of the journal and general ledger that businesses have to use legally causes the taxpayers to bear the printing, storage and approval costs. also

Keeping the books on paper prevents the effective internal and external audits.

With the e-book application, the printing, storage and approval costs of the enterprises related to the books are eliminated. Internal and external audits are carried out more easily and effectively while taking off. E-ledger in general

The advantages of the application to its users are as follows;

  • The elimination of bookkeeping costs, especially for businesses with high transaction volumes,
  • No need for the books to be certified by a notary public,
  • Elimination of storage costs for books,
  • Reduction of stationery and bureaucracy,
  • To facilitate tax inspections,
  • Quick and easy access to notebooks,
  • Fast and effective use of books in audits for the business,
  • Prevention of tax losses and leakages
  • His contribution to the environment.

Disadvantages of e-Ledger Application

The journal and large books that are obliged to be kept by the enterprises that keep books on the basis of balance sheet There are some disadvantages of creating the notebook in electronic form.

One of the biggest disadvantages of e-ledger application, especially in small scale

technical infrastructure and personnel who can carry out the e-ledger application of business companies that does not have the opportunity. Generally, the disadvantages of the e-ledger application to its users are as follows;

  • Within the scope of e-ledger application, only the journal and general ledger can be saved electronically. keeping,
  • The infrastructural system of small-scale enterprises that have switched to e-book application is not appropriate
  • Security concerns for electronic books,
  • Tax privacy violations of electronic books.


As a result, the e-book and e-invoice application, which started to be applied in the accounting system, is legal It was implemented as a necessity. Businesses that do not fall within the scope of legal obligation to request.It is included in the e-book and e-invoice system. Implemented as a legal obligation The e-ledger and e-invoice application has brought many advantages and disadvantages.