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ARTICLE · 10 SEPTEMBER 2025

Implementation Of Electronic Statutory Commercial Books Under Turkish Commercial Code

With this regulation, as of July 1, 2025, the share ledger, board of directors' resolution book, board of managers' book, and general assembly meeting and negotiation book can be kept in electronic environment.

TurkeyCorporate/Commercial Law
Güleryüz Partners
Güleryüz Partners
Author LinkedIn connections

Introduction

The Ministry of Trade of the Republic of Türkiye and the Ministry of Treasury and Finance published the "Communiqué on Keeping Commercial Books Not Related to the Accounting of Enterprises in Electronic Form" in the Official Gazette dated 14 February 2025 and numbered 32813 ["Communiqué"]. The said regulation entered into force on 1 July 2025.

Purpose of the Communiqué

With this regulation, as of July 1, 2025, the share ledger, board of directors' resolution book, board of managers' book, and general assembly meeting and negotiation book can be kept in electronic environment. The name of the system in the electronic environment has been designated as the Electronic Statutory Commercial Books System ["ECLS"].

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