18.12.2025 09:15
The Ministry of Trade announced that the Electronic Commercial Record System will be mandatory for companies established after January 1, 2026.
In a statement made by the Ministry of Trade, it was noted that the "Regulation on the Keeping of Commercial Books Not Related to the Accounting of the Business in Electronic Environment," which includes regulations on the creation, maintenance, storage, and presentation of commercial books in electronic form, will come into effect on July 1, 2025, and that the Electronic Commercial Book System (ECBS) will be made available to users on the same date.
According to the provisions of the regulation; it was reminded that the deadline for companies subject to the obligation to keep the general assembly meeting and negotiation book and the share book in electronic form, which are subject to the permission of the Ministry of Trade for establishment and amendments to the articles of association, will end on January 1, 2026, and it was stated that "It is important for companies within the scope of the obligation to include both books in the ECBS by this date in order to fulfill the requirements of the Turkish Commercial Code regarding the obligation to keep commercial books."
OBLIGATION FOR NEWLY ESTABLISHED COMPANIES
The statement continued as follows:
"Additionally, as of January 1, 2026, all companies to be registered in the trade registry will be obliged to keep the share book and the general assembly meeting and negotiation book in the ECBS.
With the registration of the companies in the trade registry, commercial books will be made available for use simultaneously without the need for any further action.
The electronic maintenance of the board of directors' decision book is left to the preference of the companies.
Since the implementation of the ECBS on July 1, 2025, the number of companies keeping their books electronically has exceeded 18,000.
The ECBS, created to eliminate the operational and economic costs and security risks encountered in keeping physical books, is being developed in line with the views and expectations of traders, and new user-friendly features are continuously being added.
All application principles and supporting documents regarding the ECBS are made available to users through the website https://ecbs.ticaret.gov.tr."