Abstract:

Technological development and change contribute to that continue their business activities to conduct their business processes faster and safer. In terms of accounting, it can be said that the number of electronic applications and transactions has increased. Accounting processes and records are carried out through computers in today's business world. The use of electronic invoices (e-facture) has also been a result of this development. Many countries around the world have established E-facture standards and encourage companies operating in their countries to use E-facture. In this study, first of all, we discuss the cause of the emergence of e-facture applications and the development it shows. In the ongoing part of the study, companies operating in Turkey are explained through the way they follow for the use of the E-facture and the example of how they use the E-facture. In this context, the process of application and regulation of the E-facture used by the companies in the study is explained, and the E-facture examples are included.

Abstract:

Technological development and change contribute to the business processes of the enterprises that carry on their commercial activities in a faster and safer manner. In terms of accounting, it can be said that the number of electronic applications and transactions increased. Accounting process and records are carried out through computers in today's business world. The use of electronic invoice (E-Invoice) has also been the result of this development. Many countries all over the world create E-invoice standards and encourage businesses operating in their countries to use E-Invoices. In this study; the reason for the emergence of e-invoice applications is explained and the development of e-Invoice is mentioned. Afterwards, following guides for their use of e-Invoice and e-Invoice businesses operating in Turkey through the use of case studies describes what they do so. In this context, E-Invoice application and regulation process used by businesses are explained and E-Invoice samples are given.

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