Abstract:

The invoice, which is the most important commercial document used in commercial life, has been transferred to the electronic environment with digitalization. E-Invoice is preferred more and more every day in commercial life for a number of reasons such as providing cost and time advantage, convenience, prevention of tax losses and evasions and offering an environmentally friendly approach. However, since it is very new, taxpayers initially encountered some problems in adapting to this new situation. Although the point reached today in the e-Invoice application is very important, some basic problems still continue in the adaptation of the taxpayers to the new process. In this study, the main problems faced by taxpayers in transition to e-Invoice (especially the interpretation of the decrees and communiques and technical and systemic problems) are discussed and some suggestions for the solution of these problems are given.

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