ETDS: share, resolution and general assembly books are now electronic
The Ministry of Trade's Electronic Commercial Book System: books in scope, mandatory and voluntary transition, logging in and defining users, entering records and uploading documents, switching from existing paper books, verification, cost and a checklist for companies.
The share register, resolution book and general assembly book you had certified by a notary when setting up your company are giving way to an electronic system. The Ministry of Trade's Electronic Commercial Book System (ETDS) went live on 1 July 2025 and became mandatory for companies formed in 2026.
Which books?
| Book | Limited company | Joint stock company |
|---|---|---|
| Share register | ✓ | ✓ |
| Board of managers / board of directors resolution book | ✓ | ✓ |
| General assembly meeting and minutes book | ✓ | ✓ |
The journal, general ledger and inventory book are not within ETDS; e-Ledger and paper book rules apply to them: Commercial books
Who must use it?
- Companies registered in the trade registry on or after 1 January 2026,
- Companies whose formation and amendments to the articles of association are subject to Ministry permission.
Companies formed before this date can switch to ETDS if they wish.
How does it work?
- Login: the system is accessed through e-Devlet with the e-signature of the person authorised to represent the company.
- Defining users: the authorised person can define employees or the accountant as system users to enter records. User permissions can be limited and revoked.
- Records: share transfers, capital changes and partner details are entered in the share register; manager or board resolutions in the resolution book; general assembly meeting details in the general assembly book.
- Uploading documents: the signed versions of resolutions and minutes are uploaded to the system as PDF without delay.
- Verification: printouts from the system can be verified with a QR code; banks, notaries and other bodies can check the validity of a document this way.
There is no opening or closing certification. The need for notary certification of paper books disappears with ETDS. Use of the system is free of charge.
Switching from paper books
If an existing company wants to switch to ETDS:
- The closing certification of the paper books is done by a notary.
- The position at the closing date (especially the ownership structure in the share register) is transferred to ETDS.
- The paper books are kept for the retention period.
We recommend planning the transition date so that it does not coincide with major transactions such as a general assembly, capital increase or share transfer.
The legal importance of the records
- The share register is the basic document for proving the partnership relationship against the company; if share transfers are not entered in the book, the transferee may not be able to exercise partnership rights against the company: Share transfer in a limited company
- Resolution book entries show the existence and date of manager and board resolutions: Resolution appointing a manager · Resolution to open a branch
- The general assembly book is the record of ordinary and extraordinary meetings: General assembly
Checklist
- Was your company formed in 2026 or is it subject to permission? If so, ETDS is mandatory.
- Does the authorised person have a valid e-signature? e-Signature, financial e-seal and KEP
- Have system users been defined?
- Has the ownership structure at formation been entered in the share register?
- Has a signed PDF of every resolution been uploaded?
- Have the old paper books (if any) been put into storage with closing certification?
Other digital steps after formation: Digital obligations after formation
Legal basis: Turkish Commercial Code No. 6102 arts. 64 and 65; Communiqué on the Electronic Commercial Book System (Official Gazette 14.02.2025, 32813).