{"id":29146,"date":"2025-06-19T13:06:02","date_gmt":"2025-06-19T13:06:02","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=29146"},"modified":"2025-06-19T13:09:07","modified_gmt":"2025-06-19T13:09:07","slug":"isletmenin-muhasebesiyle-ilgili-olmayan-ticari-defterlerin-elektronik-ortamda-tutulmasina-iliskin-ticaret-bakanligi-duyurusu-ve-yol-haritasi-yayinlandi","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2025\/06\/19\/isletmenin-muhasebesiyle-ilgili-olmayan-ticari-defterlerin-elektronik-ortamda-tutulmasina-iliskin-ticaret-bakanligi-duyurusu-ve-yol-haritasi-yayinlandi\/","title":{"rendered":"\u0130\u015fletmenin Muhasebesiyle \u0130lgili Olmayan Ticari Defterlerin Elektronik Ortamda Tutulmas\u0131na \u0130li\u015fkin Ticaret Bakanl\u0131\u011f\u0131 Duyurusu ve Yol Haritas\u0131 Yay\u0131nland\u0131"},"content":{"rendered":"

Yeni Geli\u015fme <\/strong><\/p>\n

14 \u015eubat 2025 tarih ve 32813 say\u0131l\u0131 Resm\u00ee Gazete’de yay\u0131mlanan \u0130\u015fletmenin Muhasebesiyle \u0130lgili Olmayan Ticari Defterlerin Elektronik Ortamda Tutulmas\u0131 Hakk\u0131nda Tebli\u011f (“Tebli\u011f”<\/strong>) 1 Temmuz 2025 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/p>\n

Tebli\u011fi ile kurulu\u015fu ve esas s\u00f6zle\u015fme de\u011fi\u015fikli\u011fi Ticaret Bakanl\u0131\u011f\u0131 (\u201cBakanl\u0131k<\/strong>\u201d) iznine tabi bankalar, finansal kiralama \u015firketleri, faktoring \u015firketleri, t\u00fcketici finansman\u0131 ve kart hizmetleri \u015firketleri, varl\u0131k y\u00f6netim \u015firketleri, sigorta \u015firketleri, anonim \u015firket \u015feklinde kurulan holdingler, d\u00f6viz b\u00fcfesi i\u015fleten \u015firketler, umumi ma\u011fazac\u0131l\u0131kla u\u011fra\u015fan \u015firketler, tar\u0131m \u00fcr\u00fcnleri lisansl\u0131 depoculuk \u015firketleri, \u00fcr\u00fcn ihtisas borsas\u0131 \u015firketleri, ba\u011f\u0131ms\u0131z denetim \u015firketleri, g\u00f6zetim \u015firketleri, teknoloji geli\u015ftirme b\u00f6lgesi y\u00f6netici \u015firketleri, Sermaye Piyasas\u0131 Kanunu’na tabi \u015firketler ile serbest b\u00f6lge kurucusu ve i\u015fleticisi \u015firketler ve Bakanl\u0131k iznine tabi olmay\u0131p kurulu\u015fu 1 Ocak 2026 tarihinden itibaren ticaret siciline tescil edilecek \u015firketler i\u00e7in i\u015fletmenin muhasebesiyle ilgili olmayan pay defteri, y\u00f6netim kurulu karar defteri, m\u00fcd\u00fcrler kurulu karar defteri ile genel kurul toplant\u0131 ve m\u00fczakere defterini (“Defterler”<\/strong>) elektronik ortamda tutmalar\u0131 zorunlu hale getirilmi\u015ftir. Di\u011fer \u015firketler ise Defterler\u2019ini ihtiyari olarak elektronik ortamda tutabilecektir.<\/p>\n

Konu ile ilgili ayr\u0131nt\u0131l\u0131 bilgi i\u00e7in \u201c\u0130\u015fletmenin Muhasebesiyle \u0130lgili Olmayan Ticari Defterlerin Elektronik Ortamda Tutulmas\u0131 i\u00e7in Yeni D\u00f6nem<\/em>\u201d ba\u015fl\u0131kl\u0131 Hukuk B\u00fcltenimiz\u2019e buradan<\/a> ula\u015fabilirsiniz.<\/p>\n

Bakanl\u0131k, 17 Haziran 2025 tarihinde internet sitesinde yay\u0131mlad\u0131\u011f\u0131 duyuru (\u201cDuyuru<\/strong>\u201d) ile Elektronik Ticari Defter Sistemi\u2019nin (\u201cETDS<\/strong>\u201d) faaliyete ge\u00e7i\u015fine ili\u015fkin hususlar\u0131, Tebli\u011f\u2019in uygulanmas\u0131na y\u00f6nelik \u201c100 Soruda ETDS\u201d rehber dok\u00fcman\u0131 ve ETDS Yol Haritas\u0131\u201dn\u0131 kamuoyu ile payla\u015fm\u0131\u015ft\u0131r.<\/p>\n

Geli\u015fme neler getiyor?<\/strong><\/p>\n

Bakanl\u0131k Duyuru\u2019da, Tebli\u011f kapsam\u0131ndaki Defterler\u2019in elektronik ortamda olu\u015fturulmas\u0131, tutulmas\u0131, saklanmas\u0131 ve ibraz\u0131na ili\u015fkin i\u015flemlerin y\u00fcr\u00fct\u00fclebilmesi amac\u0131yla geli\u015ftirilen ETDS\u2019nin, 1 Temmuz 2025 itibar\u0131yla \u201cetds.ticaret.gov.tr\u201d<\/em> adresinde faaliyete ge\u00e7ece\u011fini belirtmi\u015ftir. \u015eirket taraf\u0131ndan elektronik ortamda Defterler\u2019in tutulmas\u0131 konusunda yetkilendirilecek ki\u015filer (\u201cETDS Kullan\u0131c\u0131s\u0131<\/strong>\u201d) Defterler\u2019de kay\u0131t olu\u015fturma, g\u00f6r\u00fcnt\u00fcleme, de\u011fi\u015fiklik yapma ve silme i\u015flemlerini ger\u00e7ekle\u015ftirebilecektir. Ayr\u0131ca, ETDS taraf\u0131ndan \u00fcretilen QR kod ve do\u011frulama kodu ile \u00fc\u00e7\u00fcnc\u00fc ki\u015fi, kurum ve kurulu\u015flar ETDS\u2019de yer alan karar veya belgeleri do\u011frulama imkan\u0131na sahip olacakt\u0131r. \u00a0ETDS\u2019ye,\u00a0 ETDS Kullan\u0131c\u0131s\u0131 taraf\u0131ndan elektronik imza, mobil imza veya internet bankac\u0131l\u0131\u011f\u0131 y\u00f6ntemlerinden biriyle giri\u015f yap\u0131lmas\u0131 m\u00fcmk\u00fcn olacakt\u0131r. Yabanc\u0131 uyruklu ETDS Kullan\u0131c\u0131s\u0131\u2019n\u0131n da ETDS \u00fczerinden giri\u015f yapabilmelerine imkan sa\u011flayan ayr\u0131 bir alan olu\u015fturulacakt\u0131r.<\/p>\n

ETDS\u2019de belirlenen yetkilerin kullan\u0131labilmesi i\u00e7in \u015firketlerin, Tebli\u011f\u2019in y\u00fcr\u00fcrl\u00fc\u011fe girece\u011fi 1 Temmuz 2025 tarihten itibaren en ge\u00e7 iki ay i\u00e7erisinde, Tebli\u011f ekinde yer alan \u00f6rne\u011fe uygun olarak alacaklar\u0131 bir\u00a0 kararla mevcut fiziki defterlerin kapan\u0131\u015f\u0131n\u0131 onaylayarak ETDS Kullan\u0131c\u0131s\u0131\u2019n\u0131 belirlemeleri gerekmektedir. Karar\u0131n ve kapan\u0131\u015f\u0131 yap\u0131lacak Defterler\u2019in notere ibraz edilmesinin ard\u0131ndan fiziki olarak tutulan Defterler\u2019in kapan\u0131\u015f\u0131 ve ETDS Kullan\u0131c\u0131s\u0131 tan\u0131mlamas\u0131 noter taraf\u0131ndan ger\u00e7ekle\u015ftirilerek ETDS\u2019ye iletilecek ve ard\u0131ndan Defterler ETDS\u2019de otomatik olarak aktif hale gelecektir.<\/p>\n

Kurulu\u015fu Bakanl\u0131k iznine tabi olmay\u0131p 1 Ocak 2026 tarihinden itibaren kurulu\u015fu ticaret siciline tescil edilecek \u015firketler i\u00e7in ETDS Kullan\u0131c\u0131s\u0131 tan\u0131mlamas\u0131 ise, \u015firket kurulu\u015f s\u00f6zle\u015fmesinin MERS\u0130S\u2019te haz\u0131rl\u0131\u011f\u0131 a\u015famas\u0131nda veya \u015firket kurulu\u015f ba\u015fvurusunda tan\u0131mlamaya ili\u015fkin formun ibraz edilmesiyle ger\u00e7ekle\u015ftirilecektir.<\/p>\n

Rehber, ETDS\u2019nin i\u015fleyi\u015fine dair bir\u00e7ok soruya a\u00e7\u0131kl\u0131k getirmekte olup; ETDS \u00fczerinden yap\u0131labilecek i\u015flemler, yetkilendirme s\u00fcre\u00e7leri, kullan\u0131c\u0131lar\u0131n sorumluluklar\u0131 ve fiziki defterlerin ak\u0131beti gibi konular\u0131 kapsaml\u0131 \u015fekilde ele almaktad\u0131r.<\/p>\n

Yol Haritas\u0131 ise, hangi \u015firketlerin Defterler\u2019ini elektronik ortamda tutmakla y\u00fck\u00fcml\u00fc oldu\u011funu ve ETDS\u2019ye ge\u00e7i\u015f s\u00fcrecinde izlenmesi gereken a\u015famalar\u0131 a\u00e7\u0131k ve sistematik bir \u015fekilde ortaya koymaktad\u0131r.<\/p>\n

Sonu\u00e7<\/strong><\/p>\n

Defterler’in elektronik ortamda tutulmas\u0131na ili\u015fkin entegrasyon i\u015flemleri Bakanl\u0131k taraf\u0131ndan d\u00fczenlenmi\u015f ve s\u00fcrece ili\u015fkin ad\u0131mlar netli\u011fe kavu\u015fturulmu\u015ftur. Tebli\u011f d\u00fczenlemeleri \u00e7er\u00e7evesinde zorunlu veya ihtiyari olarak Defterler\u2019ini ETDS \u00fczerinden tutmaya ba\u015flayacak \u015firketlerin rehber dok\u00fcman\u0131 ve ETDS Yol Haritas\u0131\u201dn\u0131 inceleyerek gerekli ad\u0131mlar\u0131 planlamas\u0131 uygun olacakt\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

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