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ARTICLE · 25 NOVEMBER 2025

Corporate Books Will Now Be Kept Electronically

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On 14 February 2025, the Communiqué on Keeping the Commercial Books That Are Not Related to the Accounting of the Business Electronically ("Communiqué") was published in the Official Gazette.

TurkeyCorporate/Commercial Law

On 14 February 2025, the Communiqué on Keeping the Commercial Books That Are Not Related to the Accounting of the Business Electronically ("Communiqué") was published in the Official Gazette. The Communiqué will enter into force on 1 July 2025.

Pursuant to the Communiqué, certain companies will be under the obligation to keep their share ledger, board of directors' resolution book, board of managers' resolution book and general assembly resolution book ("Commercial Books") electronically, whereas others will have the option to switch to the electronic system for all of their Commercial Books on a voluntary basis. Specifically:

  • The companies incorporated as of 1 January 2026, and

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