The Ledger (E-book) came into force at the instigation of the Ministry of Finance and the Ministry of Trade published by the Internal Market Directorate-General. E-Ledger is a Tax Procedure Act and the Turkish Commercial Code in accordance with the provisions of the mandatory books to be kept in this format with the format and standards developed in the form of electronic files without being retained unchanged. It is important to maintain the integrity and blameless resources to ensure the right to evidence, legal and technical regulations before the authorities to recognize them.