Essential Corporate Record-Keeping Requirements in Türkiye in 2026

Corporate record-keeping in Türkiye is not merely an administrative obligation; it is a cornerstone of legal compliance, corporate governance, and sustainable business operations. As regulatory scrutiny increases and digitalization accelerates in 2026, companies operating in Türkiye—whether locally owned or foreign-invested—must maintain accurate, timely, and legally compliant corporate records.

At Akkas CPA & Turkish Accounting Firm, a top-tier, full-service company formation and governance firm based in Istanbul, we have been advising domestic and international businesses since 2017.

Our company formation lawyers team provides a detailed and practical overview of corporate record-keeping requirements in Türkiye, risks of non-compliance, and best practices aligned with current legislation.

Table of Contents

What Is Corporate Record-Keeping in Türkiye?

Corporate record-keeping refers to the systematic creation, maintenance, and preservation of legally required company documents. Under Turkish Commercial Code No. 6102 (TCC), all companies established through company formation in Türkiye are obligated to maintain specific statutory books, corporate documents, and financial records.

These records serve multiple purposes:

• Demonstrating legal existence and authority
• Ensuring transparency and accountability
• Supporting tax, audit, and regulatory inspections
• Protecting shareholders and directors from liability

Failure to maintain proper records can result in administrative fines, invalid corporate actions, and, in severe cases, criminal liability for directors.

Legal Framework Governing Corporate Records

Corporate record-keeping in Türkiye is governed primarily by:

• Turkish Commercial Code (TCC)
• Tax Procedure Law
• Capital Markets Law (for publicly held companies)
• Secondary regulations issued by the Ministry of Trade

The obligations apply to all corporate structures, including those established with the assistance of experienced Turkish company formation lawyers.

Mandatory Statutory Books and Corporate Records

1. Statutory Company Books

Every Turkish company must maintain notarized statutory books, either in physical or electronic format (e-Books):

• Share Ledger
• General Assembly Meeting Minutes Book
• Board of Directors Resolution Book (for joint stock companies)
• Managerial Resolution Book (for limited liability companies)
• Journal and General Ledger

The format, notarization, and retention period vary depending on the company type and size.

2. Corporate Governance Documents

Proper documentation is fundamental to corporate governance. These include:

• Articles of Association
• Internal directives and delegation of authority
• Board and committee resolutions
• Shareholder agreements

Maintaining up-to-date governance records ensures enforceability and minimizes internal disputes.

Mandatory Commercial Books (Ticarî Defterler)

These are the officially required ledgers and books that must be certified and maintained. They serve as the legal and financial narrative of the company’s operations.

• The General Ledger (Yevmiye Defteri): This book records all financial transactions in chronological order.
• The Inventory Book (Envanter Defteri): Details the company’s assets, liabilities, and year-end inventory.
• The General Assembly/Partners’ Meeting Minute Book (Genel Kurul Karar Defteri/Ortaklar Kurulu Karar Defteri): Crucially records all resolutions and decisions made by the shareholders or partners.
• The Board of Directors’ Minute Book (Yönetim Kurulu Karar Defteri – for A.Ş.): Records all decisions of the company’s board of directors.
• The Share Ledger (Pay Defteri – for A.Ş.): Records the shareholders, their shares, and transfers of shares.

Key Compliance Note: These books must be presented for notarization/certification (tasdik) annually before the start of the new fiscal year and before they are first used.

Record-Keeping Requirements by Company Type

Joint Stock Companies (A.Ş.)

Companies established through joint stock company formation face stricter documentation and disclosure requirements, including:

• Board resolutions recorded regularly
• Share transfer records
• Independent audit documentation (where applicable)
• Capital increase/decrease resolutions

Public or large-scale A.Ş. entities may also be subject to Capital Markets Board regulations.

Limited Liability Companies (Ltd. Şti.)

Entities formed via limited liability company formation must maintain:

• Managers’ resolutions
• Capital contribution records
• Share transfer approvals
• Updated partner registry

Although operationally simpler than joint stock companies, Ltd. Şti. entities are equally exposed to penalties for non-compliance.

Financial Records, Accounting, and Retention Periods

All companies in Türkiye must keep accurate financial records in compliance with local accounting standards.

Professional accounting & bookkeeping services are critical to ensure:

• Daily recording of financial transactions
• Accurate tax declarations
• Retention of records for at least 10 years

Electronic invoicing and e-ledger systems are now widely used and, in some cases, mandatory.

Annual Reporting and Filing Obligations

Certain companies must prepare and submit annual reports summarizing financial performance, corporate activities, and governance practices.

Proper annual report filing:

• Demonstrates regulatory compliance
• Enhances transparency for shareholders and authorities
• Reduces audit and inspection risks

Late or inaccurate filings may lead to fines and director liability.

Contractual Records and Legal Documentation

Commercial contracts constitute a vital part of corporate records. Companies must retain:

• Commercial agreements
• Employment contracts
• Lease and supplier agreements
• Powers of attorney

Professional contract drafting & review ensures contractual enforceability and proper archiving for future legal protection.

Banking and Financial Compliance Records

Opening and maintaining corporate bank accounts requires extensive documentation and ongoing updates.

During bank account opening, companies must provide:

• Incorporation documents
• Authorized signatory lists
• Board or managerial resolutions

Banks may periodically request updated corporate records due to AML and KYC obligations. Failure to provide accurate documents can result in account freezes.

Digitalization and Electronic Record-Keeping in 2026

Türkiye has made significant progress in digital corporate compliance. Many statutory books and filings can now be maintained electronically through government-approved systems.

Benefits include:

• Reduced administrative burden
• Easier audits and inspections
• Improved data security

However, electronic systems must still comply with strict formatting and submission rules.

Consequences of Poor Corporate Record-Keeping

Non-compliance can result in:

• Administrative monetary penalties
• Invalid corporate resolutions
• Personal liability for directors and managers
• Difficulties in mergers, acquisitions, or due diligence

For foreign investors, poor record-keeping often delays expansion or exit strategies.

Best Practices for Corporate Record-Keeping in Türkiye

To ensure full compliance:

• Maintain records in both Turkish and, where necessary, English
• Conduct annual corporate compliance audits
• Align accounting, legal, and governance documentation
• Work with experienced legal and financial advisors

A proactive approach significantly reduces regulatory and operational risks.

How Akkas CPA & Turkish Accounting Firm Supports Corporate Compliance

Since 2017, Akkas CPA & Turkish Accounting Firm has been advising multinational corporations, SMEs, and entrepreneurs on Turkish corporate law. Our integrated services cover:

• Company formation and restructuring
• Ongoing corporate secretarial services
• Governance and compliance audits
• Banking, accounting, and reporting coordination

Our multilingual team ensures seamless compliance for international clients operating in Türkiye.

Contact us for Corporate Record-Keeping Services in Türkiye

Maintaining comprehensive corporate records in Türkiye requires deep understanding of Turkish commercial law, tax regulations, and best practices in corporate administration. At Akkas CPA & Turkish Accounting Firm, we have provided expert company formation and governance services since 2017, helping businesses establish and maintain robust compliance systems.

Our multilingual team understands the complexities of Turkish corporate requirements and delivers practical solutions tailored to your specific needs. Whether you need assistance establishing record-keeping systems, conducting compliance audits, or managing ongoing corporate administration, our experienced professionals stand ready to support your success.

Contact Akkas CPA & Turkish Accounting Firm today to ensure your corporate records meet all Turkish legal requirements while supporting your business objectives.