The e-invoice application and user assessment in Turkey

The aim of this study is to reveal the companies' changing approaches towards the e-invoice application over time. The e-invoice is used in Turkey for about 10 years and it has become mandatory since 2013. The survey was conducted in January 2018 with the participation of 112 companies. The questionnaire was prepared via Google forms and e-mailed to the participants. According to the findings of the analysis, companies do not consider the applications as a legal obligation but as an application that simplifies, implements and accelerates their work. The fact that e-invoice application is being used without the need for archiving is also the result of the confidence towards the application in the market. The e-Delivery note application emerged as a new application during the same dates was also accepted by the companies. This can be considered as a satisfaction indicator for e-invoice application. As for the e-invoice, the participants expressed their satisfaction because of the fact that it shortens work and operation, reduces cargo costs and becomes environment friendly. The study shows that the companies' problem during the e-invoice process is the financial seal acquisition process and the need to receive training to implement e-invoice system. The general perception that e-invoice application discloses trade secrets is still ongoing.