E-books can use an ISBN but do not require one.
See Section 2: Gather Your Resources for more information about ISBNs.

If you are bringing your own ISBN, copy and paste it into the relevant box. The publisher box can be left blank, or you can choose to use the publisher name you registered with your ISBN; this may be your name, a pen name, a brand name, or a business.

A screenshot from the KDP publishing process for e-books. The heading is 'Kindle eBook ISBN'. There are optional spaces to input ISBN and Publisher.

Continue to the next lesson to find out about e-book accessibility features.