Turkish Ministry of Commerce and the Ministry of Treasury and Finance have introduced key changes to the rules on keeping certain company books electronically. The Amending Communiqué, published in the Official Gazette on 20 September 2025, came into force with immediate effect.

1. Narrowed Scope of Electronic Bookkeeping

Under the previous regulation, companies registered with the trade registry were required to keep four books electronically as of 1 January 2026:

• Share Ledger

• Board of Directors’ Resolutions Book / Board of Managers’ Resolutions Book

• General Assembly Meeting

• Negotiation Book

Following the amendment, this obligation has been significantly narrowed. From now on, only the Share Ledger and the General Assembly Meeting and Negotiation Book must be kept electronically. Companies are no longer required to keep the Board of Directors’ or Board of Managers’ Resolutions Books in electronic form.

2. Extended Certification Period for Physical Books

For companies that will newly become subject to the electronic bookkeeping obligation, the period to obtain notarial closing certification for physical books has been extended from two months to six months after the obligation arises.

3. Option to Revert to Physical Books

Companies that had already started keeping their Board of Directors’ Resolutions Book electronically may now revert to physical book-keeping. To do so, they must:

• pass a board resolution, and

• apply to the Ministry by 1 January 2026.

Upon approval, the electronic book will be closed in the system and the company will obtain a notary certification to open the physical book, based on a document issued by the Ministry.

You may access our previous Client Alert regarding the Communique here.