e-invoice
The e-Invoice, which entered into force in Turkey with the Tax Procedure Law General Communiqué No. 397 and has been in effect since March 5, 2010, is an electronic document that contains all the information that should be included in an invoice within the framework of the provisions of the Tax Procedure Law No. 213. This system, which was created in accordance with the data format and standard determined by the Revenue Administration (GİB), aims to digitize the paper invoice processes of businesses and provide them with a faster, more reliable and more cost-effective structure. The e-Invoice ensures that the invoice transmission between the seller and the buyer is carried out via the Revenue Administration (GİB) Portal, which is a central platform. In this way, it becomes possible to verify and store the invoice records of both parties in a digital environment. The e-Invoice provides advantages such as preventing paper waste, accelerating tax audit processes and reducing operational costs.