The Communiqué on Keeping in Electronic Form Commercial Books Not Related to the Accounts of the Business was published in Official Gazette No. 32813 of 14 February 2025 and will enter into force on 1 July 2025.
The “Communiqué on Keeping in Electronic Form Commercial Books Not Related to the Accounts of the Business” was published in Official Gazette No. 32813 of 14 February 2025 and will enter into force on 1 July 2025. Under it, the following will be kept electronically: the share ledger, the board of directors’ resolution book, the managers’ board resolution book, and the general assembly meeting and negotiation book. In addition, companies that begin keeping their books in electronic form will not be able to revert to keeping those books in physical form, for any reason whatsoever. Books kept by companies in accordance with the procedures and principles set out in the Communiqué will be accepted as valid statutory books. No opening or closing certification is required for books kept in electronic form.