Elektronik fatura ve elektronik defter uygulaması
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Dosyalar
Tarih
2019
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Namık Kemal Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Elektronik fatura ve elektronik defter uygulamaları daha önceden belirlenen standartlara uygun olarak faturaların alıcı ve satıcı arasında güvenli bir ortamda iletilmesini sağlamak amacıyla geliştirilen sisteme verilen addır. Elektronik fatura uygulaması mevzuatımıza ilk defa 2010 yılında 397 sıra nolu Vergi Usul Kanunu Genel Tebliği ile vergi mükelleflerin kullanıma sunulmuştur. Başlangıçta mükelleflerin isteğe bağlı olarak dahil oldukları bu sistem daha sonra zorunlu olarak kullanılmaya başlanmıştır. elektronik defter uygulamasının yürürlüğe girmesi ile Gelir İdaresi Başkanlığı tarafından vergi mükelleflerinin denetimi daha kolay ve hızlı bir şekilde yapılmaya başlanmıştır. Bütün bunlar, verimlilik artışı ve maliyet tasarrufu sağlayarak ülke ekonomisine önemli katkılar sağlamaktadır.
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
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
Açıklama
Anahtar Kelimeler
Elektronik Fatura, Elektronik Defter, Elektronic Invoice, Elektronic Commercial Book
