Electronic commercial ledger era in newly established companies
In companies registered as of the beginning of 2026, share and general assembly books are kept through ETDS.
According to the statement of the Ministry of Commerce, as of the beginning of 2026, the share ledger and general assembly meeting and negotiation book of the companies whose establishment is registered are kept through the Electronic Commercial Ledger System. These books become available in the system upon establishment registration.
Keeping the board of directors' decision book electronically is left to the company's discretion. There is also a transition obligation for existing companies whose establishment and amendment of articles of association are subject to Ministry permission.
ETDS is not the same system as the e-Ledger application where accounting records are kept. In the company's establishment checklist, which ledger will be kept in which environment and who will have transaction authorizations should be determined separately.
Automatic translation. If in doubt, review the Turkish text and the official source.