Legal storage of e-Ledgers is mandated by Article 232 of the Tax Procedure Law (VUK). According to this article, taxpayers are obliged to keep their books for at least 10 years. This is sufficient time for the ledger entries to be used as needed during an audit or review.

  The legal custody of e-Ledgers plays an important role in the tax administration's audits to control the ledger records. Keeping the taxpayers' book records secure for the specified period ensures that the tax administration can access and review the records. This is necessary to monitor taxpayers' compliance with tax laws and, if necessary, to impose criminal sanctions.

  In addition, legal storage of E-Ledgers provides many advantages compared to taxpayers keeping their records physically. Ledger records stored electronically take up less space, are easily accessible and searchable, necessary precautions can be taken for the protection and security of records, and it is easier to share records digitally.

  As a result, the legal storage of E-Ledgers is a mandatory obligation for taxpayers, and the correct storage of ledger records plays an important role in the audit and inspection activities of the tax administration.

  E-Ledgers must be kept. Article 232 of the Tax Procedure Law (VUK) obliges taxpayers to keep their book records for at least 10 years and to keep them electronically. The e-Ledger application ensures that the ledger records are securely stored and accessible in electronic environment.

  As a result, E-Ledger retention is a mandatory obligation and taxpayers are required to keep their book records accurately for at least 10 years. During the audits organized by the tax administration, it is checked whether the E-Ledger records are kept correctly and completely, and penal sanctions may be applied due to incomplete or misleading records.

  Businesses that are obliged to issue invoices for services such as electricity, water, natural gas, telephone, internet, rent
  Those who are taxpayers
  Special Consumption Tax (SCT) taxpayers.

   The e-Manufacturer receipt is a mandatory document to be issued by these businesses. For this reason, businesses that have a regulatory obligation should switch to the e-Manufacturer receipt application and issue this document. However, businesses that are not obliged to issue e-Manufacturer receipts do not have to switch to this application.