Turkey Publishes Storage Guidelines for E-Ledger

Selin Adler Ring
April 15, 2020

This blog was last updated on July 6, 2020

On 3 April 2020,  storage guidelines for e-ledger were published by the Turkish Revenue Authority (TRA).

The guidelines set out the requirements and standards for special integrators, and the requirements for supporting secondary storage services for e-ledgers, e-ledger summary report (Berat) files and other documents created through the e-ledger system.

Background

The Communique, first published on 19 October 2019, states that secondary copies of e-ledgers and Berat files must be kept in the database of the accredited special integrators or TRA for 10 years for security and safety purposes. Therefore, any documents created in the e-ledger system must be stored twice. The new guidelines only refer to the secondary storage process.

Other e-ledger related services (maintaining the books, creating an e-ledger summary and other related documents) are not part of the scope of these guidelines. Special integrators accredited for e-ledger can provide services related to the initial creation of the e-ledger, as well as other documents and reports within the e-ledger context.

What do the guidelines include?

The guidelines specify the requirements for special integrators to be able to support the secondary storage of e-ledgers and other documents that need to be kept. These include:

  • Infrastructure requirements
  • Technical obligations
  • Safety and security related information
  • Certification conditions.

To provide a secondary storage service for e-ledgers, special integrators must submit their documents confirming that they meet these requirements to the TRA.

Take Action

Sovos has more than a decade of experience keeping clients up to date with e-invoicing mandates all over the world.

Sign up for Email Updates

Stay up to date with the latest tax and compliance updates that may impact your business.

Author

Selin Adler Ring

Selin is Regulatory Counsel at Sovos. Based in Stockholm and originally from Turkey, Selin’s background is in corporate and commercial law, and currently specializes in global e-invoicing compliance. Selin earned a Law degree in her home country and has a master’s degree in Law and Economics. She speaks Russian, Arabic, English and Turkish.
Share this post

Climate Related Events Insurance Premium IPT
EMEA IPT
July 18, 2024
The Impact of Climate-Related Events on Insurance Premium Tax (IPT)

Climate related events impact all industries; the insurance industry is no exception. Here’s how it’s affecting Insurance Premium Tax.

North America VAT & Fiscal Reporting
April 3, 2025
The Rise of Pre-filled Returns in Greece

This blog was last updated on April 3, 2025 As governments worldwide continue to shift to Continuous Transaction Controls (CTC) systems, such as e-invoicing and real-time e-reporting, another trend organically unfolds as part of this move towards tax digitisation: pre-filled returns. With access to real-time transactional level data – and other types of data, such […]