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It is only necessary for kepubs, which are kobos flavor of epub3. Not all books in the kobo store are kepubs, they have epubs too. There is also a calibre plugin which converts epub to kepub. That said, I don't buy from kobo and have never looked at tge kepub side. Normal epubs are just fine. Kepubs just have some features like time to read (I really don't know why the epub reader doesn't have it. Even my old sony 350 could do this) but you trade it in for less real estate, since kepubs have a header in addition to a footer.
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