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.

It is not even a matter of discussion to keep hard copy ledger for taxpayers using e-ledger.