The books are created for set periods, signed and stored after their certificate is obtained. Who is subject to the scheme and the deadlines are set by GIB regulations; current conditions should be checked on the e-ledger portal.
How it affects your decision
The e-ledger requires accounting records to be consistent and closed at period end. How the period close is done in the ERP, and whether the books are created within the system or with separate software, should be written into the scope.
Where you will meet it
Related terms
Source
What does this term mean in your project?
Talk to a consultant; let’s look at it together through your own processes.