As is known, the Communiqué on Keeping Commercial Books Not Related to the Accounting of the Enterprise in Electronic Format, published in the Official Gazette dated 14/2/2025 and numbered 32813, entered into force on 1/7/2025, and simultaneously with the entry into force of the said Communiqué, the Electronic Commercial Book System (ETDS) was put into service. According to Article 5 of the Communiqué, companies whose establishment is registered in the trade registry as of 1/1/2026, and the joint-stock companies listed in the first paragraph of Article 5 of the Communiqué on Increasing the Capital of Joint Stock and Limited Companies to New Minimum Amounts and Determining Joint Stock Companies Whose Establishment and Articles of Association Amendment are Subject to Permission, published in the Official Gazette dated 15/11/2012 and numbered 28468, are obliged to keep their share register and general assembly meeting and deliberation registers electronically in accordance with the provisions of the Communiqué. However, it is stated that companies outside the scope of this obligation may optionally keep their registers within the scope of this Communiqué electronically. In Article 9 of the Communiqué, it is stated that in companies that will keep their registers electronically from their establishment, the registers will be created and activated in ETDS simultaneously with the registration of the company in the trade registry; While physically keeping books, companies that fall under the obligation to keep books electronically must obtain the closing approval of their physical books and start keeping their books in ETDS within six months at the latest from the date the obligation arises. Accordingly, companies whose establishment and articles of association amendment were subject to the permission of our Ministry before 1/7/2025 must complete the processes stipulated in the Communiqué for the creation and keeping of their share registers and general assembly meeting and deliberation registers in ETDS within six months at the latest from the date they fall under this scope, in order to fulfill the requirements of the Turkish Commercial Code regarding the obligation to keep commercial books. From January 1, 2026, the share register and the general assembly meeting minutes register of all companies registered in the trade registry will be simultaneously made available for use in ETDS without the need for any further processing. On the other hand, keeping the board of directors" decision register and the board of managers" decision register electronically is left to the companies" discretion. Companies that started keeping their board of directors" decision register and the board of managers" decision register electronically before September 20, 2025, but wish to keep these registers in physical form again, must apply to our Ministry by January 1, 2026, to have their registers closed via ETDS and have the opening approval of the physical register done at the notary public on the document issued by our Ministry. However, information on the creation and maintenance of non-accounting ledgers electronically, as well as the implementation principles and supporting documents for all transaction processes of ETDS, are available at the internet address "https://etds.ticaret.gov.tr/".