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Elektronic invoice and elektronic commercial book

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2019
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Abstract (EN)

Electronic invoice practice; defined according to the standards of e-invoices, between the parties with the aim to circulate in a safe way is the general name of the generated application. As known; published on 05.03.2010 General Communiqué on Tax Procedure Law numbered 397 as electronic invoice (e-invoice) application are included in our tax laws. In general communiqué primarily concerned with their own wishes with the requirements of taxpayers can choose e-invoice application started as an application, economic life developments and tax revenues in terms of critical importance in some industries operating with taxpayers that the taxpayers of the goods and services contained in gross sales revenue in terms of certain dimensions exceeding the taxpayer for the 421 consecutively numbered Tax Procedure Law General Communiqué e-billing application specified taxpayers for groups has been made compulsory. Key Words: Elektronic Invoice, Elektronic Commercial Book

Author

Özkan Karagöz

How to Cite

Özkan Karagöz (Master Thesis). Elektronic invoice and elektronic commercial book, 2019, Tekirdağ Namık Kemal University.

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