Digital Transformation in Commercial Books: Electronic Commercial Book System

The Communiqué on the Electronic Keeping of Commercial Books Unrelated to the Accounting of the Enterprise (“Communiqué”), has been published in the Official Gazette dated February 14, 2025, and numbered 32813 by the Ministry of Trade and the Ministry of Treasury and Finance, will enter into force on July 1, 2025. This Communiqué sets out the principles and procedures for keeping the share ledger, board of directors’ resolution book, managers’ resolution book, and general assembly meeting and negotiation book in electronic form, detailing the scope of obligations and implementation procedures.

You may access our note summarizing the key points of the Communiqué here.