Quick definition: Keeping journal and general ledger in electronic form and reporting them in XBRL format to the Turkish Revenue Administration (GIB).
Difference from a paper ledger
Traditional ledger-keeping required monthly notarization, binding, and folder archiving. e-Defter has none of these.
Instead: at the end of each month, an electronic berat (summary hashed file) is sent to GIB. Digitally signed, protected against forgery.
Who is it mandatory for?
General rule: companies using e-Fatura must automatically also use e-Defter.
Additionally: companies with annual gross sales exceeding TRY 5M starting from the next fiscal year. Details: e-Defter requirement guide.
Software requirement
Manually producing a berat in XBRL format is practically impossible. Compatible software (Logo, Paraşüt, Hesap Atölyesi e-Defter) is mandatory.