Invoice and the power of the evidence of the invoice

By this study, we have examined the invoice in some aspects and we came to various conclusions. Above all, invoice is a document of commercial life. However, the actions of the tradesmen are not only related to the Turkish Trade Code, but also Tax Procedural Law, because each daily operation should be in writing and it is compulsory that these records are entered into the books. Tradesmen who have to keep books and accounts have to do so in accordance with the accounting principles recognized and acknowledged in commercial and obeying rules of honesty and correctness. Such information to be entered into books and accounts are supported by the invoices.The information contained in the invoice is very important, because such information may be used in case of conflict, as the invoice acts like evidence. In case of a conflict, if the commercial book entries are supported by the documents binding the adverse party, the book holder may prove his claim based on the entered records. Tax Procedurals Law has imposed even stricter sanctions. According to Tax Procedural Law, the accounting book entries should be authenticated by supporting documents such as invoices (TPL art. 227/1). Tax Procedural Law states that, the accounting books to be kept shall be valid only if such records are supported by real and actual documents and if such documents are issued in line with the form and conditions indicated in law.