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.