The Communiqué on the Keeping of Commercial Books Not Related to the Accounting of the Business in Electronic Form was published in the Official Gazette dated 14.02.2025. The regulation covers the share ledger, board of directors’ resolution book, board of managers’ resolution book, and the general assembly meeting and negotiation book (“Books”).

Companies which will be registered with the trade registry as of 01.01.2026 and joint stock companies whose incorporation or articles of association amendments are subject to the approval of the Ministry of Commerce, will be required to keep the Books in electronic form. No opening or closing approval will be required for the Books kept in electronic form. These Books will be stored and monitored within a system to be established by the Ministry of Commerce. One or more members of the board of directors, or third parties, can be authorized to carry out transactions within the relevant electronic ledger system.

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