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e-Transformation products

e-Inventory Ledger (e-Envanter)

Keep your inventory ledger electronically, without paper, printing or physical archiving. In Factorbooks, stock, cash, bank, receivable, payable and fixed asset values come from the same records, so preparing the period-end inventory becomes fast, consistent and traceable.

Request a QuoteFrequently asked questions

What is the e-Inventory Ledger?

The inventory ledger (envanter defteri) is a statutory book kept under the Turkish Tax Procedure Law and the Turkish Commercial Code. It records a detailed list (inventory) of the business’s assets and liabilities at its founding date and at the end of each accounting period, together with the balance sheet.

The e-Inventory Ledger means creating this book electronically in the format and standards set by the Turkish Revenue Administration (GİB), approving it with an electronic signature or financial seal, obtaining its berat (receipt) and retaining it electronically. The inventory ledger thus becomes part of the e-Ledger process, like the journal and the general ledger.

Regulatory basis

The option to keep the inventory ledger electronically was introduced by an amendment to the Electronic Ledger General Communiqué (No. 6). According to the GİB announcement, taxpayers using the e-Ledger may optionally keep the inventory ledger electronically from 1 January 2026.

The application is currently optional; the Ministry of Treasury and Finance has the authority to make it mandatory for certain groups of taxpayers. As scope and dates may change, we recommend checking the latest GİB announcements.

e-Inventory in Factorbooks

e-Inventory is part of the Digital Transformation Management module and is managed on the same platform as your e-Ledger processes.

  • Stock values come from the Perpetual Inventory Ledger and are always current
  • Cash, bank, receivable, payable and fixed asset lists are prepared from the same records
  • The inventory, trial balance and balance sheet use the same accounting data
  • Creation, approval, berat and retention steps are tracked together with the e-Ledger

What to consider when switching

Moving to the e-Inventory Ledger depends on the quality of your accounting records and inventory work. We recommend planning the transition with your financial advisor.

  • Being an e-Ledger user with a valid electronic signature or financial seal
  • Reconciling count results with the records, and period-end valuation entries
  • Tracking the transition period and berat upload deadlines according to GİB announcements
  • Reviewing existing contracts and consent letters for current ledgers

Advantages of e-Inventory Ledger (e-Envanter)

  • Less paper and archiving

    The need to print, bind and physically store the inventory ledger decreases; the ledger is retained securely in electronic form.

  • Current inventory, faster period end

    With the perpetual inventory method, stock quantity and value are updated with every movement, so the period-end inventory list is prepared without delay.

  • A single source of records

    The inventory, trial balance, balance sheet and e-Ledger are all fed by the same accounting records, reducing duplicate entry and reconciliation.

  • Audit-ready, traceable records

    Every inventory item can be traced back to its source transaction, so the information requested in audits and reviews is quickly available.

Package coverage

How the related features are covered in each package, based on the Factorbooks product and package scope list.

e-Inventory Ledger (e-Envanter): package coverage of related features
FeatureMicroSmallMid-sizedLargeCorporateEnterpriseTailored
e-InventoryDigital Transformation ManagementIncludedIncludedIncludedIncludedIncludedIncludedIncluded

e-Inventory Ledger (e-Envanter): frequently asked questions

Is the e-Inventory Ledger mandatory?

No, it is currently optional. According to the GİB announcement, taxpayers using the e-Ledger may optionally keep the inventory ledger electronically from 1 January 2026. The Ministry of Treasury and Finance may make it mandatory for certain groups of taxpayers in the future; check the latest GİB announcements.

Who can use the e-Inventory Ledger?

Taxpayers using the e-Ledger application may choose to keep the inventory ledger electronically. Detailed conditions and transition procedures are set by the related communiqué and GİB announcements.

What does the inventory ledger contain?

The inventory ledger contains a detailed list of the business’s assets and liabilities at its founding date and at the end of each accounting period, together with the balance sheet. The list covers items such as stock, cash and bank balances, receivables, payables and fixed assets.

How does the perpetual inventory method support the e-Inventory Ledger?

With perpetual inventory, stock quantity and value are updated with every movement. At period end, the inventory list is prepared from current records, and differences are seen quickly by comparing them with the count results. The method alone does not guarantee regulatory compliance; compliance depends on the quality of the records and on meeting legal obligations.

Which Factorbooks packages include e-Inventory?

e-Inventory is part of the Digital Transformation Management module and, according to our product source, is included in all packages. The e-document service provider and integration details are confirmed in the needs analysis.

Related pages: Perpetual Inventory Ledger · Perpetual Inventory Management: methods and e-Ledger processes

Related guide: What is an e-Ledger (e-Defter)? Berat, retention and transition

Regulatory answers reflect the communiqués in force when they were published. Check the Turkish Revenue Administration (GİB) announcements for current thresholds and dates.

Other e-Transformation products

e-Invoice (e-Fatura)

Issue e-Invoices to your customers, receive e-Invoices from your business partners and manage the entire process anytime, anywhere.

e-Archive Invoice (e-Arşiv)

Easily issue and send electronic invoices to customers who are not e-Invoice users and to your individual customers.

e-Ledger (e-Defter)

Keep your accounting books electronically without dealing with physical pages.

e-Waybill (e-İrsaliye)

Speed up shipping and collection processes by sending waybills electronically to all your customers.

e-MM (e-Producer Receipt)

Report producer receipts for purchases from farmers and wholesalers who do not keep books to GİB electronically.

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