Company Accounting in Türkiye: 2026 Regulations and Compliance Requirements
Digital Transformation of Accounting: Scope of Obligations and Timeline
The year 2026 marks a turning point in the digitalization of accounting practices for businesses in Türkiye. According to the Revenue Administration (GİB), the scope of mandatory digital systems — including e-Invoice, e-Ledger, e-Inventory, e-Expense Note, and e-Receipt — has been significantly expanded as of the end of 2025.
Gross Revenue Threshold and Core Compliance Conditions
Companies exceeding an annual turnover of 3 million TL are required to switch to the e-Invoice and e-Archive systems. The transition must be completed by 1 July 2025. This compliance threshold, determined at the end of the 2025 fiscal period, also applies to the following categories:
- Businesses that manufacture or import goods listed under the Special Consumption Tax (SCT) List III
- Companies using the balance sheet basis for accounting
- Enterprises operating in specific sectors such as tourism and hospitality
Digitalization of Accounting Records: e-Ledger Requirement
Starting from 1 January 2026, all companies that have implemented the e-Invoice system must also adopt the e-Ledger application. This system mandates that journals, general ledgers, and accounting records be maintained electronically, fully transferring financial record management to a digital platform.
Sector-Specific Obligations and Differentiated Applications
Retail Sector: e-Expense Note
Retail businesses with NACE code 47 must issue their expense notes electronically as of 1 January 2026, provided that they meet at least two of the three financial criteria set at the end of the 2024 fiscal year.
Iron and Steel Sector: e-Dispatch Note Application
For taxpayers manufacturing, importing, or exporting iron and steel products, the gross revenue threshold for e-Dispatch Note implementation has been reduced from 25 million TL to 10 million TL.
Financial Sector: Expansion of the e-Receipt System
For banks, financing companies, payment institutions, and electronic money firms, the scope of the e-Receipt (e-Dekont) obligation has been expanded in 2026. All collection and payment transactions must now be documented electronically through this format.
Tax Structure: Comparative Analysis by Company Type
When establishing a business in Türkiye, investors can choose among several company types, each subject to specific tax practices:
| Company Type | Tax Type | Rate in 2026 | Management Characteristic |
|---|---|---|---|
| Limited Company | Corporate Tax | 25% | Additional 15% tax on profit distribution |
| Joint Stock Company (A.Ş.) | Corporate Tax | 25% | Additional 15% tax on profit distribution |
| Sole Proprietorship | Income Tax | 15%-40% | Direct income; no separate profit distribution tax |
Strategic Assessment: For sole proprietorships with gross income exceeding 1,150,000 TL, total tax liabilities may surpass those of limited or joint stock companies when profit distribution taxes are taken into account. For international entrepreneurs, this is a key consideration in long-term corporate structuring and financial planning.
Operational Compliance: Internal Control and Data Security
Transitioning to digital accounting is not only a regulatory requirement but also a step forward in enhancing data security, operational efficiency, and internal control mechanisms. For inventory-heavy sectors such as retail, distribution, and logistics, the e-Inventory Ledger — available on a voluntary basis starting from 1 January 2026 — strengthens inventory control and tracking processes.
Penalties and Compliance Risks
Businesses that fail to transition to mandatory e-Document systems or issue them incorrectly will face special irregularity fines (özel usulsüzlük cezası) under GİB regulations. Therefore, technical infrastructure readiness, staff training, and structured transition planning will be among the most critical management priorities for 2026.