AN ASSESSMENT OF E-BILLING APPLICATIONS
E-FATURA UYGULAMASINA İLİŞKİN BİR DEĞERLENDİRME

Author : Emin YÜREKLİ - - Seçkin GÖNEN - Abdulkadir ŞAHİNER
Number of pages : 290-302

Summary

Electronic invoice, called e-invoice in short, is electronic version of invoices issued on paper. It is aimed with this practice to reduce fraud and prevent smuggling by recording procurement process on computer network. E-invoice is the electronic document issued in accordance with the terms and conditions set forth in General Communiqué of the Tax Procedure Law, No.397 (VUK) Pursuant to Article 242 of the VUK, No.213, the Ministry of Finance is the competent authority to define the procedures and principles regarding issuance of e-invoices. In this study, regulations on e-invoice and its implementation will be discussed.

Keywords

Electronic document, electronic billing, electronic billing application

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