Current Status Of The Obligation To Maintain Commercial Books In Electronic Form 14 October 2025
1. INTRODUCTION With the Communiqué Amending the Communiqué on Keeping Commercial Books Not Related to the Accounting of the Enterprise in Electronic Form, published in the Official Gazette dated September 20, 2025 and numbered 33023 (“Amendment Communiqué”), significant amendments have been introduced to the Communiqué on Keeping Commercial Books Not Related to the Accounting of the Enterprise in Electronic Form, published in the Official Gazette dated February 14, 2025 and numbered 32813 (“Communiqué”).
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2. AMENDMENTS INTRODUCED BY THE AMENDMENT COMMUNİQUÉ |
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3. COMPANIES THAT HAVE SWITCHED TO ELECTRONIC BOOKS AND THE POSSIBILITY OF RETURNING TO PHYSICAL BOOKS |
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Pursuant to the provisions of the Communiqué, companies that have once started keeping their books in electronic form shall, under normal circumstances, not be allowed to keep these books in physical form again. However, a special arrangement has been introduced for companies that, prior to the entry into force of the Amendment Communiqué, started keeping the Board of Directors’ Resolution Book or the Board of Managers’ Resolution Book in electronic form. Under this arrangement, such companies are granted the option to convert back to physical books. |
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Accordingly, companies wishing to revert to physical books are required to adopt a board resolution regarding the closure of the electronic books and the transition to physical books, and to submit this resolution to the Ministry of Trade by January 1, 2026. |
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Based on the document issued by the Ministry, the electronic books shall be closed through the “Electronic Commercial Book System,” and the company may apply to a notary to carry out the opening procedures of its physical books. |
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Applications to the Ministry of Trade may be submitted through the following channels: |
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The relevant Communiqué can be accessed through the following link: |
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https://www.resmigazete.gov.tr /eskiler/ 2025/09/20250920-4.htm |
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