e-Ledger is body of electronic entries containing ledgers that are required to hold by Tax Procedure Law and/or Turkish Commercial Code.
Ministry of Finance (Reveneu Administration) and Ministry of Customs and Trade are authorized to arrange regulations for e-Ledger.
Standard is body of rules aiming to create data in an order and pre-defined format.
Taxpayers who want to use the application have to get electronic signature or fiscal signature first. After that, they need an ERP/program to create e-ledger.
Taxpayers of e-ledger will create their ledgers monthly.