E-ledger taxpayers are businesses and taxpayers that meet certain criteria according to financial regulations in Turkey. An e-ledger refers to a digital version of ledgers (accounting records) that are kept in electronic form and must be regularly notified to the Ministry of Finance. The purpose of the e-ledger application is to enable businesses and taxpayers to keep their financial records more effectively and reliably. E-ledger taxpayers can be divided into categories as follows:
Natural Persons and Legal Entities: Both natural persons (individuals) and legal entities (companies, limited liability companies, joint stock companies, cooperatives, etc.) they can be e-ledger taxpayers.
Taxpayer Classes: There are different taxpayer classes depending on the size of the business, the type of activity and their income. For example, income tax payers, corporate tax payers, VAT payers and other special cases may be included in these classifications.
Scope: The application of e-ledger is determined by commercial enterprises and taxpayers usually in accordance with the communiqués and regulations published by the Revenue Administration (GIB). Businesses with income above a certain threshold value or with assets of a certain size usually have to be e-ledger taxpayers.
Loyalty: In some cases, affiliated companies or group companies can be considered as e-ledger taxpayers separately.
You may need to contact the official website of the Revenue Administration or the local Finance Department to find out if you are an e-ledger taxpayer or what type of e-ledger you need to keep. In addition, your accounting and tax advisor can help you with this and guide you to take the necessary steps. E-ledger applications may change over time subject to tax and accounting legislation in Turkey, so it is important to access up-to-date information.
