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E-Fatura ve E-Defter Uygulamalarını Avrupa Birliği..
E-Fatura ve E-Defter Uygulamalarını Avrupa Birliği'nde Kullanan İşyerlerinde Mesleki Eğitim Stajı
Date du début: 3 nov. 2014,
Date de fin: 3 nov. 2015
PROJET
TERMINÉ
Our project consisted of a group of 30 students, 20 students from Yenimahalle Vocational High School, 5 students from Baklan Limak Hüsamettin Tuyji Multi-Program High School and 5 students
from Band?rma Vocational High School. Participants were chosen from 12th grade students in Accounting and Finance and Computer-Assessed Accounting Domains. Also, 5 companion teachers chosen from Accounting and Finance and IT Technologies Domains authority attended.
E-bill describes the bill that is formed in electronic media, sent and kept in electronic media again. E-book contains the daybook and the ledger organised and kept in electronic media.
In Turkey, e-bill and e-book applications have currently grown up in use which was first used on 5th March 2010 and implemented with the notification of 397 numbered Tax Procedure Law.
Especially, it will have a major impact on decreasing informal economy and increasing international economic integration. The format of data and standards of e-bill and e-book are determined by The Presidency of Revenue Administration.The purpose of the application carried out by the Presidency of Revenue Administration is to form a system that saves the time and cost and provides a safer way between the seller and the buyer in respect to format and standard.
In 2012, it is made a regulation which are defined by Tax Procedure Law to use e-bill and e-book applications by the lube oil license holders and amenable groups of producing, constructing and importing of alcoholic and non-alcoholic beverages and tobacco products and some amenable groups which are buying goods from those companies by Tax Procedure Law. Nowadays, these applications which are mandatory only for some certain sectors will also cover all sectors soon as mandatory.
By e-bill and e-book applications planned properly in international format and standards, it will be possible for the bills and the financial reports to interact each other not only at home but also abroad.
In our counrty, students being educated in Accounting and Finance Domains in Vocational High Schools learn to keep bills and commercial documents which can also be used as bills and books that must be used as hard copy. They can organise the bills and the commercial e-books by means of software programs in Computer-Assessed Accounting courses. As e-bills and e-book applications are mandatory in only certian sectors right now, they do not get informed about this subject in the lecture and during the internship. What was aimed in this project was that participants when they were 12th grades had their 2-week practice in EU Countries in which commercials applied e-bill and e-book and they contributed professional and personal develepment by observing the education in this branch of study in EU vocational schools.
In addition to this,the knowledge and the experience of this project acquired permanently will be an important reference for the participants in their employment journey.
Our project was carried out between April 2015 and May 2015 in a 14-day plan for first Germany and next visit in Belgium with 30 students and 5 companions authority.
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