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The balance sheet method is one of the two fundamental accounting recording methods defined by the Turkish Tax Procedure Law. This method reports a business's assets, liabilities, and equity through balance sheets and income statements.
e-Ledger is the process of keeping, storing and presenting the journal and general ledger in electronic format in accordance with GİB standards. e-Invoice taxpayers are required to switch to the e-Ledger application.
A berat file is a digital document that proves the e-ledger files have been approved by GİB. A separate berat is created for each e-ledger file and uploaded to the GİB system.
The journal book is the primary accounting book where all financial transactions of a business are recorded in chronological order. Using the double-entry bookkeeping method, it forms the basis of financial statements.
The general ledger is a book where transactions recorded chronologically in the journal are classified by account. It allows instant tracking of each account's balance and historical movements.
XBRL-GL is an international data format that enables accounting and financial data to be expressed in a standardized XML structure. In Turkey, e-ledger files are created in this format.
e-Invoice is an electronic invoice document created, transmitted, stored and presented in accordance with GİB standards. Created in UBL-TR format, it is transmitted via GİB's central system.
A financial seal is an electronic approval tool exclusive to legal entities. Issued by TÜBİTAK, the financial seal certificate is used for digitally signing e-ledger and e-invoice documents.
Transitioning to e-Ledger can be completed in a few days with proper planning and the right software. This guide covers all steps from application to first berat submission.
Submitting e-Ledger berats to GİB on time is a legal requirement. Special irregularity penalties apply for delays. Find all 2026 submission deadlines in this guide.
e-Archive invoice is an invoice type created in electronic format according to GİB standards. It is used for invoices issued to recipients not registered for e-Invoice.
The e-document applications introduced by the Turkish Revenue Administration (GİB) are fully digitizing businesses' financial processes. e-Invoice, e-Ledger, e-Archive and all other applications in one guide.
Digital transformation in accounting is the modernization of traditional paper-based financial processes through technology. Cloud-based accounting software, automation tools, and AI-powered analytics are shaping the future.
