edefter

Edefter is a Turkish term referring to an electronic ledger or electronic bookkeeping system. The word combines defter, meaning ledger or notebook, with the electronic prefix e-, reflecting a shift from paper-based records to digital formats. Edefter is often used in official and corporate accounting contexts in Turkey.

Historically, defter denotes a class of official registers kept by Ottoman and pre-republican administrations for taxation, taxation relief, census, military service, land tenure, and revenue collection. Examples include yevmiye defteri (daily journal), defter-i kebir (great ledger), and other tax or financial registers. These ledgers served as primary sources for government accounting and fiscal planning.

In contemporary practice, edefter generally refers to electronic ledgers maintained for business accounting and tax reporting. The Turkish tax authority (Gelir İdaresi Başkanlığı) has promoted or mandated electronic equivalents of traditional ledgers as part of the digitalization of financial administration. Under the e-defter framework, companies prepare and submit ledgers in digital format, often in connection with other electronic reporting systems such as e-invoicing. The electronic system aims to improve accuracy, traceability, and efficiency in tax compliance and financial record-keeping.

See also: defter, yevmiye defteri, defter-i kebir, e-fatura.