Türkiye Mandates Electronic Commercial Ledgers for All New Companies Starting 2026

Türkiye’s Ministry of Trade has unveiled a landmark regulatory reform aimed at accelerating digital transformation in the business world. Under the new regulation, all companies established as of January 1, 2026, will be required to use the Electronic Commercial Ledger System (ETDS). The move marks a decisive shift from physical record-keeping to fully digital commercial ledgers, redefining how corporate documentation is created, stored, and audited.

The regulation is positioned as a significant milestone in Türkiye’s broader digitalization agenda, with the ministry emphasizing efficiency, transparency, and operational security as core objectives.

2026 as a Turning Point: Automatic Activation Upon Registration

According to details shared by the Ministry of Trade, every company registered with the trade registry on or after January 1, 2026, will be legally obligated to maintain key corporate books through ETDS. These include the share ledger as well as the general assembly meeting and negotiation ledger.

One of the most notable features of the new system is its seamless integration with the trade registry process. Once a company’s establishment is officially registered, the required electronic commercial ledgers will be automatically activated in the digital environment, without any additional administrative steps. This synchronized approach is expected to significantly reduce bureaucracy and eliminate delays traditionally associated with manual ledger certification.

Officials describe this automatic activation as a breakthrough that aligns company formation with real-time digital compliance.

Transition Deadline Approaches for Existing Companies

The ministry also reiterated that the legal framework for electronic commercial ledgers was established earlier this year. The regulation titled “Communiqué on Keeping Commercial Books Not Related to Accounting in Electronic Form” entered into force on July 1, the exact date ETDS became operational.

For companies that are already active and subject to Ministry of Trade approval, the clock is now ticking. These firms are required to transfer their share ledgers, general assembly meeting, and negotiation ledgers to ETDS by January 1, 2026. The ministry stressed that companies falling within the scope of the obligation must complete the transition before this deadline to avoid compliance risks.

The transition period is described as a critical window, especially for larger firms and regulated entities that rely heavily on formal corporate documentation.

Board Resolution Ledger Remains Optional

While the new regulation mandates digitalization of certain corporate books, it also allows flexibility in one key area. The board of directors’ resolution ledger is explicitly excluded from compulsory electronic usage.

Companies are free to decide whether to maintain this particular ledger in physical form or through ETDS. The ministry framed this exception as a measure designed to respect operational preferences while still encouraging voluntary adoption of digital solutions.

Why ETDS Matters: Cost, Security, and Efficiency

In its public statement, the Ministry of Trade highlighted several strategic advantages of the Electronic Commercial Ledger System, underscoring why the reform is considered transformative for the business ecosystem.

Operational Cost and Security:
By eliminating physical ledgers, ETDS removes costs associated with printing, notarization, storage, and logistics. At the same time, it mitigates risks such as loss, damage, or manipulation of physical records, strengthening legal and operational security.

User-Oriented Design:
The system has been continuously improved based on direct feedback from merchants and companies. Authorities noted that ETDS is regularly updated with new features to enhance usability and adapt to evolving business needs.

Rapid Adoption Rates:
Despite being operational for only a short period, ETDS has already seen substantial uptake. Since July 1, more than 18,000 companies have transferred their commercial ledgers to the electronic system, signaling strong acceptance within the private sector.

A Structural Shift in Corporate Governance

Experts view the mandatory rollout of ETDS as more than a technical update. By embedding digital record-keeping into the very foundation of company formation, Türkiye is effectively restructuring corporate governance practices. Faster access to records, improved auditability, and standardized documentation are expected to enhance both regulatory oversight and business efficiency.

As January 1, 2026, approaches, the message from authorities is clear: digital compliance will no longer be optional. Companies that adapt early stand to benefit from lower costs, reduced administrative friction, and stronger operational security in an increasingly digital economy.