The Communiqué Amending the Communiqué on Keeping Non-Accounting Commercial Books of Enterprises in Electronic Form (“Communiqué”), published in the Official Gazette dated 14 August 2025 and numbered 32986, introduced various changes to the Communiqué on Keeping Non-Accounting Commercial Books of Enterprises in Electronic Form published in the Official Gazette dated 14 February 2025 and numbered 32813 (“Communiqué No. 32813”). The main provisions are as follows:
- Excluded Companies:
The board of directors' resolution books kept by banks, asset management companies, and financial leasing, factoring, financing, and savings financing companies under the supervision and audit of the Banking Regulation and Supervision Agency have been excluded from the scope of the Communiqué.
- Defense Industry Exemption:
Direct or indirect subsidiaries and affiliates of the Presidency of Defense Industries and the Turkish Armed Forces Foundation, companies holding an Industrial Competence Assessment Program (EYDEP) A certificate, and main contractors of Presidency of Defense Industries projects are exempt from:
- The obligation to keep books in electronic form, and
- The provision prohibiting the reversion to physical books once books have started to be kept electronically.
- Document Verification:
If companies within the above scope submit the relevant Presidency of Defense Industries documents substantiating their status to the trade registry office during incorporation, the provisions of the Communiqué on Commercial Books published in the Official Gazette dated 19 December 2012 and numbered 28502 will apply to the opening approvals of physical books.
- Transition Process for Existing Companies:
If an already established company that has started keeping books electronically later falls within the scope of this exemption, upon submission of the necessary documents to the Ministry of Trade, its electronic books will be closed in the system. The opening approvals of the physical books will be carried out by a notary public before they are put into use.
In addition, companies that initially had the obligation to keep books electronically but have gained an exemption under the Communiqué are required, upon losing this status, to apply to a notary public with a resolution in the form attached to the Communiqué by the end of the second month of the following fiscal period to obtain closing approvals for their physical books.
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