Invoice application in Turkish tax system

According to Turkish tax legislation, the event causing the taxation of a transaction and the real nature of the transactions related to this event are important for taxation of a transaction. The accuracy of the taxpayer's declaration and the event that causes the tax to occur will be proved by any means of proof except the oath. This principle applies to both the administration and the taxpayer. The doctrine that the freedom of evidence has exceptions, including document order, witness statements and oath, has been accepted. Thus, the documents on which the records are based can be accepted as material evidence according to the law. In order for the taxpayer's claim to be accepted by the tax administration or judicial bodies, in principle, these documents should be duly issued. Therefore, taxpayers are obliged to bind their taxation procedures to the document as specified in the law and to record these documents in a certain order. However, in this way, the documents that are exempt from the freedom of evidence, can be used by the taxpayers as a means of proof. Keywords: Turkish Tax System, Invoice, Finance Page.