E-Ledger and Voucher Upload Calendar

E-Ledger (E-defter) is a topic that pre-accounting users do not directly touch. Journal and general ledger books are created and uploaded by your fiscal advisor or CPA.

Despite this, there is one thing you need to know: in case of a delay, the penalty is issued to you, not your CPA.

What is a berat (approval certificate)?

There are two files in e-ledger: the ledger itself and the berat file, which carries the summary of that ledger.

The berat works like a seal proving that the contents of the ledger have not been altered. What is uploaded to the Revenue Administration (GİB) and approved is not the entire ledger, but this berat.

The ledger itself is kept by the taxpayer. In other words, saying "the berat has been uploaded" does not mean "I don't need to store my ledgers." We covered this topic in the e-document retention obligation and periods article.

Who is included in the scope?

E-ledger is a separate application from e-invoice and has a narrower scope. Generally, it includes taxpayers who keep books on a balance sheet basis and exceed certain turnover thresholds, as well as specific groups falling under the e-invoice scope.

Those who keep books on a business account basis and self-employed professionals are not within the scope of e-ledger; there is the Ledger Declaration System (Defter Beyan Sistemi) for them. We explained this in the simple procedure and Ledger Declaration System article.

Having switched to e-invoices does not mean you have also switched to e-ledgers. Verify your status with your CPA.

How does the calendar work?

Berats are uploaded on a monthly or provisional tax period basis. The upload frequency varies depending on the preferred method:

Monthly uploading means uploading each month's ledger after a certain period. Tracking is more frequent, but every month is a separate checkpoint.

Uploading based on provisional tax periods involves bulk uploading of three-month periods. Fewer transactions, but in case of a delay, three months of data are at risk all at once.

Deadlines are determined by communiqués, and extension announcements are published from time to time. Follow current dates through your CPA; use the framework in this article to understand the logic.

Why does pre-accounting affect this?

Your CPA creates the ledger from the records you provide. If records are missing or arrive late, the ledger is also generated late.

The most common issue is this: the month has closed, the CPA is preparing the ledger, and then three forgotten expense receipts turn up. The ledger is either reorganized or those records roll over to the next period.

The practical solution to this is to complete records within the month. We explained how to record receipts instantly instead of accumulating them in the expense receipt scanning for expense tracking article.

Sending a regular data set to your CPA at the end of the month makes both your job and theirs easier. The pre-accounting guide for non-accountants article covers how to establish this routine.

Frequently asked questions

What happens if the berat is uploaded late?

Special irregularity penalties may come into question. Additionally, more severe consequences, such as the ledgers being considered uncertified, can be a subject of discussion.

Can an uploaded berat be corrected later?

Correction is possible under certain conditions, but the process is not easy. Submitting the correct data the first time is much more comforting.

Is a separate financial seal required for e-ledgers?

The financial seal you use for e-invoices is also used for e-ledgers. Check out the financial seal and e-signature application article.

My CPA is storing my ledgers, is that enough?

The retention obligation lies with the taxpayer. Keep your own copy as well; this makes a difference when changing CPAs.

E-ledger is not a process managed directly by you, but its consequences belong to you. A pre-accounting process completed within the month is the best guarantee for this.

Open a free account on Qolay.App and complete your records within the month.