Advertising, marketing and public relations, organization of exhibitions and trade fairs for commercial or advertising purposes, development of advertising concepts, provision of an online marketplace for buyers and sellers of goods and services, office functions, secretarial services, arranging newspaper subscriptions for others, compilation of statistics, rental of office machines, systemization of information into computer databases, telephone answering for unavailable subscribers, business management, business administration and business consultancy, accounting, commercial consultancy services, personnel recruitment, personnel placement, employment agencies, import-export agencies, temporary personnel placement services, auctioneering, the bringing together, for the benefit of others, of a variety of goods, namely, chemicals used in industry, science, photography, agriculture, horticulture and forestry, manures and soils, unprocessed artificial resins and unprocessed plastics, fire extinguishing compositions, adhesives not for medical, household and stationery purposes, paints, varnishes, lacquers, preservatives against rust, preservatives against deterioration of wood, thinners and binders for paints, pigments, preservatives for metals, shoe dyes, printing dyes and ink, toners (including filled toner cartridges), colorants for food, pharmaceuticals and beverages, raw natural resins, metals in foil and powder form for painters, decorators, printers and artists, bleaching and cleaning preparations, detergents other than for use in manufacturing operations and for medical purposes, laundry bleach, fabric softeners for laundry use, stain removers, dishwasher detergents, perfumery, non-medicated cosmetics, fragrances, deodorants for personal use and animals, soaps, dental care preparations: dentifrices, denture polishes, tooth whitening preparations, mouth washes, not for medical purposes, abrasive preparations, emery cloth, sandpaper, pumice stone, abrasive pastes, polishing preparations for leather, vinyl, metal and wood, polishes and creams for leather, vinyl, metal and wood, wax for polishing, industrial oils and greases, cutting fluids, dust absorbing, wetting and binding compositions, solid fuels: coal, firewood, liquid and gas fuels, petrol, diesel oil, liquified petroleum gas, natural gas, fuel oil and their non-chemical additives, candles, wicks, semi-finished wax, wax and paraffin for lighting purposes, electrical energy, pharmaceutical and veterinary preparations for medical purposes, chemical preparations for medical and veterinary purposes, chemical reagents for pharmaceutical and veterinary purposes, medicated cosmetics, dietary supplements for pharmaceutical and veterinary purposes, dietary supplements, nutritional supplements, medical preparations for slimming purposes, food for babies, herbs and herbal beverages adapted for medicinal purposes, dental preparations and articles: teeth filling material, dental impression material, dental adhesives and material for repairing teeth, sanitary preparations for medical use: hygienic pads, hygienic tampons, plasters, materials for dressings, diapers made of paper and textiles for babies, adults and pets, preparations for destroying vermin, herbicides, fungicides, preparations for destroying rodents, deodorants, other than for human beings or for animals, air purifying preparations, air deodorising preparations, disinfectants, antiseptics, detergents for medical purposes, medicated soaps, disinfectant soaps, antibacterial hand lotions, ores of non-precious metal, common metals and their alloys and semi-finished products made of these materials: irons for construction, mats and stirrups of common metals for buildings, common metals in the form of plate, billet, stick, profile, sheet and sheeting, goods and materials of common metal used for storage, wrapping, packaging and sheltering purposes, containers of metal (storage, transport), buildings of metal, frames of metal for building, poles of metal for building, metal boxes, packaging containers of metal, aluminium foil, fences made of metal, guard barriers of metal, metal tubes, storage containers of metal, metal containers for the transportation of goods, ladders of metal, goods of common metal for filtering and sifting purposes, doors, windows, shutters, jalousies and their cases and fittings of metal, non-electric cables and wires of metal, ironmongery, small hardware of metal: screws of metal, nails, bolts of metal, nuts of metal, pegs of metal, flakes of metal, pitons of metal, metal chains, furniture casters of metal, fittings of metal for furniture, industrial metal wheels, door handles of metal, window handles of metal, hinges of metal, metal latches, metal locks, metal keys for locks, metal rings for carrying keys, metal pulleys, ventilation ducts, vents, vent covers, pipes, chimney caps, manhole covers, grilles of metal for ventilation, heating, sewage, telephone, underground electricity and air conditioning installations, metal panels or boards (non-luminous and non-mechanical) used for signalling, route showing, publicity purposes, signboards of metal, advertisement columns of metal, signaling panels of metal, non-luminous and non- mechanical traffic signs of metal, pipes of metal for transportation of liquids and gas, drilling pipes of metal and their metal fittings, valves of metal, couplings of metal for pipes, elbows of metal for pipes, clips of metal for pipes, connectors of metal for pipes, safes (strong boxes) of metal, metal railway materials, metal rails, metal railway ties, railway switches, bollards of metal, floating docks of metal, mooring buoys of metal, anchors, metal moulds for casting, other than machine parts, works of art made of common metals or their alloys, trophies of common metal, metal closures, bottle caps of metal, metal poles, metal pillars, scaffolding of metal, metal stakes, metal towers, metal pallets and metal ropes for lifting, loading and transportation purposes, metal hangers, ties, straps, tapes and bands used for load-lifting and load-carrying, wheel chocks made primarily of metal, metal profile laths for vehicles for the purposes of decoration, machines, machine tools and industrial robots for processing and shaping wood, metals, glass, plastics and minerals, 3d printers, construction machines and robotic mechanisms (machines) for use in construction: bulldozers, diggers (machines), excavators, road construction and road paving machines, drilling machines, rock drilling machines, road sweeping machines, lifting, loading and transmission machines and robotic mechanisms (machines) for lifting, loading and transmission purposes: elevators, escalators and cranes, machines and robotic mechanisms (machines) for use in agriculture and animal breeding, machines and robotic mechanisms (machines) for processing cereals, fruits, vegetables and food, machines for preparing and processing beverages, engines and motors, other than for land vehicles, parts and fittings therefor: hydraulic and pneumatic controls for engines and motors, brakes other than for vehicles, brake linings for engines, crankshafts, gearboxes, other than for land vehicles, cylinders for engines, pistons for engines, turbines, not for land vehicles, filters for engines and motors, oil, air and fuel filters for land vehicle engines, exhausts for land vehicle engines, exhaust manifolds for land vehicle engines, engine cylinders for land vehicles, engine cylinder heads for land vehicles, pistons for land vehicle engines, carburetors for land vehicles, fuel conversion apparatus for land vehicle engines, injectors for land vehicle engines, fuel economisers for land vehicle engines, pumps for land vehicle engines, valves for land vehicle engines, starter motors for land vehicles, dynamos for land vehicle engines, sparking plugs for land vehicle engines, bearings (parts of machines), roller or ball bearings, machines for mounting and detaching tires, alternators, current generators, electric generators, current generators operated with solar energy, painting machines, automatic spray guns for paint, electric, hydraulic and pneumatic punching machines and guns, electric adhesive tape dispensers [machines], electric guns for compressed gas or liquid spraying machines, electric hand drills, electric hand saws, electric jigsaw machines, spiral machines, compressed air machines, compressors (machines), vehicle washing installations, industrial robots with the abovementioned functions, electric and gas-operated welding apparatus, electric arc welding apparatus, electric soldering apparatus, electric arc cutting apparatus, electrodes for welding machines, industrial robots (machines) with the abovementioned functions, printing machines, packaging machines, filling, plugging and sealing machines, labellers (machines), sorting machines, industrial robots (machines) with the abovementioned functions, electric packing machines for plugging and sealing of plastics, machines for textile processing, sewing machines, industrial robots (machines) with the abovementioned functions, pumps other than parts of machines or engines, fuel dispensing pumps for service stations, self-regulating fuel pumps, electric kitchen machines for chopping, grinding, crushing, mixing and mincing foodstuff, washing machines, laundry washing machines, dishwashers, spin driers (not heated), electric cleaning machines for cleaning floors, carpets or floorings, vacuum cleaners and parts thereof, automatic vending machines, galvanizing and electroplating machines, electric door openers and closers, gaskets for engines and motors, forks, spoons, knives and non-electric cutters, slicers, peelers for kitchen use, including those made of precious metals, side arms and blades (weapons), tools and apparatus for personal beauty care use: tools and apparatus for shaving, depilation, manicure and pedicure, electric hand implements for straightening and curling hair, scissors, hand-operated [non-electric] hand tools for the repair of machines, apparatus and vehicles and for use in construction, agriculture, horticulture and forestry, none of them being power tools, electric or non-electric irons, steam irons, handles for hand-operated hand tools, measurement apparatus and equipment including those for scientific, nautical, topographic, meteorologic, industrial and laboratory purposes, thermometers, not for medical purposes, barometers, ammeters, voltmeters, hygrometers, testing apparatus not for medical purposes, telescopes, periscopes, directional compasses, speed indicators, laboratory apparatus, microscopes, magnifying glasses, stills, binoculars, ovens and furnaces for laboratory experiments, apparatus for recording, transmission or reproduction of sound or images, cameras, photographic cameras, television apparatus, video recorders, cd and dvd players and recorders, mp3 players, computers, desktop computers, tablet computers, wearable technological devices (smart watches, wristbands, head-mounted devices) microphones, loudspeakers, earphones, telecommunications apparatus, apparatus for the reproduction of sound or images, computer peripheral devices, cell phones, covers for cell phones, telephone apparatus, computer printers, scanners [data processing equipment], photocopiers, magnetic and optical data carriers and computer software and programmes recorded thereto, downloadable and recordable electronic publications, encoded magnetic and optical cards, movies, tv series and video music clips recorded on magnetic, optical and electronic media, antennas, satellite antennas, amplifiers for antennas, parts of the aforementioned goods, ticket dispensers, automatic teller machines (ATM), electronic components used in the electronic parts of machines and apparatus: semi-conductors, electronic circuits, integrated circuits, chips [integrated circuits], diodes, transistors [electronic], magnetic heads for electronic apparatus, electronic locks, photocells, remote control apparatus for opening and closing doors, optical sensors, counters and quantity indicators for measuring the quantity of consumption, automatic time switches, clothing for protection against accidents, irradiation and fire, safety vests and life-saving apparatus and equipment, eyeglasses, sunglasses, optical lenses and cases, containers, parts and components thereof, apparatus and instruments for conducting, transforming, accumulating or controlling electricity, electric plugs, junction boxes [electricity], electric switches, circuit breakers, fuses, lighting ballasts, battery starter cables, electrical circuit boards, electric resistances, electric sockets, transformers [electricity], electrical adapters, battery chargers, electric door bells, electric and electronic cables, batteries, electric accumulators, solar panels for production of electricity, alarms and anti-theft alarms, other than for vehicles, electric bells, signalling apparatus and instruments, luminous or mechanical signs for traffic use, fire extinguishing apparatus, fire engines, fire hose and fire hose nozzles, radar apparatus, sonars, night vision apparatus and instruments, decorative magnets, metronomes, surgical, medical, dental and veterinary apparatus and instruments, furniture especially made for medical purposes, artificial limbs and prostheses, medical orthopaedic articles: corsets for medical purposes, orthopaedic shoes, elastic bandages and supportive bandages, surgical gowns and surgical sterile sheets, adult sexual aids, condoms, babies' bottles, babies' pacifiers, teats, gum massagers for babies, bracelets and rings for medical purposes, anti-rheumatism bracelets, anti-rheumatism rings, lighting installations, lights for vehicles and interior-exterior spaces, heating installations using solid, liquid or gas fuels or electricity: central heating boilers, boilers for heating installations, radiators [heating], heat exchangers, not parts of machines, stoves, kitchen stoves, solar thermal collectors [heating], steam, gas and fog generators: steam boilers, other than parts of machines, acetylene generators, oxygen generators, nitrogen generators, installations for air-conditioning and ventilating, cooling installations and freezers, electric and gas-powered devices, installations and apparatus for cooking, drying and boiling: cookers, electric cooking pots, electric water heaters, barbecues, electric laundry driers, hair driers, hand drying apparatus, sanitary installations: taps [faucets], shower installations, toilets [water-closets], shower and bathing cubicles, bath tubs, toilet seats, sinks, wash-hand basins [parts of sanitary installations], washers for water taps, stuffings (tap valves), water softening apparatus, water purification apparatus, water purification installations, waste water purification installations, electric bed warmers and electric blankets, not for medical use, electric pillow warmers, electric or non-electric footwarmers, hot water bottles, electrically heated socks, filters for aquariums and aquarium filtration apparatus, industrial type installations for cooking, drying and cooling purposes, pasteurizers and sterilizers, motor land vehicles, motorcycles, mopeds, engines and motors for land vehicles, clutches for land vehicles, transmissions, transmission belts and transmission chains for land vehicles, gearing for land vehicles, brakes, brake discs and brake linings for land vehicles, vehicle chassis, automobile bonnets, vehicle suspension springs, shock absorbers for automobiles, gearboxes for land vehicles, steering wheels for vehicles, rims for vehicle wheels, bicycles and their bodies, handlebars and mudguards for bicycles, vehicle bodies, tipping bodies for trucks, trailers for tractors, frigorific bodies for land vehicles, trailer hitches for vehicles, vehicle seats, head-rests for vehicle seats, safety seats for children, for vehicles, seat covers for vehicles, vehicle covers (shaped), sun-blinds adapted for vehicles, direction signals and arms for direction signals for vehicles, windscreen wipers and wiper arms for vehicles, inner tubes and tires for vehicle wheels, tubeless tires, tire-fixing sets comprised of tire patches and tire valves for vehicles, windows for vehicles, safety windows for vehicles, rearview mirrors and wing mirrors for vehicles, anti-skid chains for vehicles, luggage carriers for vehicles, bicycle and ski carriers for cars, saddles for bicycles or motorcycles, air pumps for vehicles, for inflating tires, anti-theft alarms for vehicles, horns for vehicles, safety belts for vehicle seats, air bags (safety devices for automobiles), baby carriages, wheelchairs, pushchairs, wheelbarrows, shopping carts, single or multi-wheeled wheelbarrows, shopping trolleys, grocery carts, handling carts, rail vehicles: locomotives, trains, trams, waggons, cable cars, chairlifts, vehicles for locomotion by water and their parts, other than their motors and engines, vehicles for locomotion by air and their parts, other than their motors and engines, firearms, air pistols (weapons), spring-loaded firearms, adapted cases and shoulder straps therefor, heavy weapons, mortars and rockets, fireworks, sprays for personal defence purposes, jewellery, imitation jewellery, gold, precious stones and jewellery made thereof, cufflinks, tie pins, statuettes and figurines of precious metal, clocks, watches and chronometrical instruments, chronometers and their parts, watch straps, trophies made of precious metal, rosaries, musical instruments and cases for musical instruments, paper and cardboard, paper and cardboard for packaging and wrapping purposes, cardboard boxes, paper towels, toilet paper, paper napkins, plastic materials for packaging and wrapping purposes, printing blocks and types, bookbinding material, printed publications, printed matter, books, magazines, newspapers, bill books, printed dispatch notes, printed vouchers, calendars, posters, photographs [printed], paintings, stickers [stationery], postage stamps, stationery, office stationery, instructional and teaching material [except furniture and apparatus], writing and drawing implements, artists' materials, paper products for stationery purposes, adhesives for stationery purposes, pens, pencils, erasers, adhesive tapes for stationery purposes, cardboard cartons [artists' materials], writing paper, copying paper, paper rolls for cash registers, drawing materials, chalkboards, painting pencils, watercolors [paintings], office requisites, paint rollers and paintbrushes for painting, rubber, gutta-percha, gum, asbestos, mica and semi-finished synthetic goods made from these materials in the form of powder, bars, panels and foils insulation, stopping and sealing materials: insulating paints, insulating fabrics, insulating tape and band, insulation covers for industrial machinery, joint sealant compounds for joints, gaskets, o-rings for sealing purposes (other than gaskets for motors, cylinders and washer for water taps), flexible pipes made from rubber and plastic, hoses made of plastic and rubber, including those used for vehicles, junctions for pipes of plastic and rubber, pipe jackets of plastic and rubber, hoses of textile material, junctions for pipes, not of metal, pipe jackets, not of metal, connecting hose for vehicle radiators, profile laths made of synthetic materials for vehicles for the purposes of decoration, unworked or semi-worked leather and animal skins, imitations of leather, stout leather, leather used for linings, goods made of leather, imitations of leather or other materials, designed for carrying items, bags, wallets, boxes and trunks made of leather or stout leather, keycases, trunks [luggage], suitcases, umbrellas, parasols, sun umbrellas, walking sticks, whips, harness, saddlery, stirrups, straps of leather (saddlery), sand, gravel, crushed stone, asphalt, bitumen, cement, gypsum, plaster, concrete, marble blocks for construction, building materials (as finished products) made of concrete, gypsum, clay, potters' clay, stone, marble, wood, plastics and synthetic materials for building, construction, road construction purposes, non-metallic buildings, non-metallic building materials, poles, not of metal for power lines, barriers not of metal, natural and synthetic coverings in the form of panels and sheets, being building materials, bitumen cardboard for roofing, bitumen covering for roofing, doors and windows of wood and synthetic materials, traffic signs not of metal, non-luminous and non-mechanical, for roads, monuments and statuettes of stone, concrete and marble, building glass, prefabricated swimming pools not of metal (structures), aquarium sand, furniture, made of any kind of material, mattresses, pillows, air mattresses and cushions, not for medical purposes, water beds, mirrors, beehives, artificial honeycombs and sections of wood for honeycombs, bouncing chairs for babies, playpens for babies, cradles, infant walkers, display boards, frames for pictures and paintings, identity plates, identification bracelets, name plates, identification tags, made of wood or synthetic materials packaging containers of wood or plastics, casks for use in transportation or storage, barrels, storage drums, tanks, boxes, storage containers, transportation containers, chests, loading pallets and closures for the aforementioned goods, of wood or plastics, small hardware goods of wood or synthetic materials furniture fittings, of wood or synthetic materials, opening and closing mechanisms of wood or synthetic materials, ornaments and decorative goods of wood, cork, reed, cane, wicker, horn, bone, ivory, whalebone, shell, amber, mother-of-pearl, meerschaum, beeswax, plastic or plaster namely figurines, holiday ornaments for walls, sculptures, trophies, baskets, not of metal, fishing baskets, kennels, nesting boxes and beds for household pets, portable ladders and mobile boarding stairs of wood or synthetic materials, bamboo curtains, roller indoor blinds [for interiors], slatted indoor blinds, vertical indoor blinds, bead curtains for decoration, curtain hooks, curtain rings, curtain tie-backs, curtain rods, non-metal wheel chocks, hand-operated non-electric cleaning instruments and appliances: brushes, except paintbrushes, steel chips for cleaning, sponges for cleaning, steel wool for cleaning, cloths of textile for cleaning, gloves for dishwashing, non-electric polishing machines for household purposes, brooms for carpets, mops, toothbrushes, electric toothbrushes, dental floss, shaving brushes, hair brushes, combs, non-electric household or kitchen utensils, [other than forks, knives, spoons], services [dishes], pots and pans, bottle openers, flower pots, drinking straws, non-electric cooking utensils, ironing boards and shaped covers therefor, drying racks for washing, clothes drying hangers, cages for household pets, indoor aquariums, vivariums and indoor terrariums for animals and plant cultivation, ornaments and decorative goods of glass, porcelain, earthenware or clay namely statues, figurines, vases and trophies, mouse traps, insect traps, electric devices for attracting and killing flies and insects, fly catchers, fly swatters, perfume burners, perfume sprayers, perfume vaporizers, electric or non-electric make-up removing appliances, powder puffs, toilet cases, nozzles for sprinkler hose, nozzles for watering cans, watering devices, garden watering cans, unworked or semi-worked glass, except building glass, mosaics of glass and powdered glass for decoration, except for building, glass wool other than for insulation or textile use, ropes, strings, rope ladders, hammocks, fishing nets, tents, awnings, tarpaulins, sails, vehicle covers, not fitted, bags of textile, for packaging, padding and stuffing materials, except of rubber and plastics, including those of wool and cotton, synthetic fibers for textile use, raw spun fiber, glass fibers for textile use, yarns and threads for textile use, threads and yarns for sewing, embroidery and knitting, thread, elastic yarns and threads for textile use, woven or non-woven textile fabrics, textile goods for household use, curtains, bed covers, sheets (textile), pillowcases, blankets, quilts, towels, flags, pennants, labels of textile, swaddling blankets, sleeping bags for camping, clothing, including underwear and outerclothing, other than special purpose protective clothing, socks, mufflers [clothing], shawls, bandanas, scarves, belts [clothing], footwear, shoes, slippers, sandals, headgear, hats, caps with visors, berets, caps [headwear], skull caps, laces and embroidery, guipure lace, festoons, ribbons (haberdashery), ribbons and braid, reinforcing tapes for clothing, cords for clothing, letters and numerals for marking linen, embroidered emblems, badges for wear, not of precious metal, shoulder pads for clothing, buttons for clothing, fastenings for clothing, eyelets for clothing, zippers, buckles for shoes and belts, rivet buttons, adhesive tapes [haberdashery], fasteners, pins, other than jewellery, needles, sewing needles, lacing needles, needles for knitting and embroidery, boxes for needles, needle cushions, artificial flowers, artificial fruits, hair pins, hair buckles, hair bands, decorative articles for the hair, not made of precious metal, wigs, hair extensions, electric or non-electric hair curlers, other than hand implements, carpets, rugs, mats, prayer rugs, linoleum, artificial turf, linoleum for covering floors, gymnasium mats, wallpaper, wall hangings not of textile, games and toys, arcade video game machines, game apparatus and machines for use with an external display screen and monitor, including those coin-operated, toys for animals, toys for outdoor playgrounds, parks and game parks, gymnastic and sporting articles, fishing tackle, artificial fishing bait, decoys for hunting and fishing, artificial christmas trees, ornaments for christmas trees, artificial snow for christmas trees, rattles (playthings), novelties for parties, novelty toys for playing jokes and for parties, paper party hats, meat, fish, poultry and game, processed meat products, dried pulses, soups, bouillon, processed olives, olive paste, milks of animal origin, milks of herbal origin, milk products, butter, edible oils, dried, preserved, frozen, cooked, smoked or salted fruits and vegetables, tomato paste, prepared nuts and dried fruits as snacks, hazelnut spreads and peanut butter, tahini (sesame seed paste), eggs and powdered eggs, potato chips, coffee, cocoa, coffee or cocoa based beverages, chocolate based beverages, pasta, stuffed dumplings, noodles, pastries and bakery products based on flour, desserts based on flour and chocolate, bread, simit [turkish ring-shaped bagel covered with sesame seeds], poğaça [turkish bagel], pita, sandwiches, katmer [turkish pastry], pies, cakes, baklava [turkish dessert based on dough coated with syrup], kadayıf [turkish dessert based on dough], desserts based on dough coated with syrup, puddings, custard, kazandibi [turkish pudding], rice pudding, keşkül [turkish pudding], honey, bee glue for human consumption, propolis for food purposes, condiments for foodstuff, vanilla (flavoring), spices, sauces (condiments), tomato sauce, yeast, baking powder, flour, semolina, starch for food, sugar, cube sugar, powdered sugar, tea, iced tea, confectionery, chocolate, biscuits, crackers, wafers, chewing gums, ice-cream, edible ices, salt, cereal-based snack food, popcorn, crushed oats, corn chips, breakfast cereals, processed wheat for human consumption, crushed barley for human consumption, processed oats for human consumption, processed rye for human consumption, rice, molasses for food, agricultural and horticultural products, seeds, forestry products, live animals, fertilized eggs for hatching, plants, dried plants for decoration, fresh garden herbs, dried garden herbs for decoration, animal foodstuffs, malt not for human consumption, underlays for pets, cat litters, beers, preparations for making beer, mineral water, spring water, table water, soda water, fruit juices and vegetable juices [beverages], fruit and vegetable concentrates for making beverages and non-alcoholic fruit extracts for making beverages, soft drinks, energy drinks, protein-enriched sports beverages alcoholic beverages (except beers), wines, raki [traditional turkish alcoholic drink], whisky, liqueurs, alcoholic cocktails, tobacco, chewing tobacco, cigarettes, cigars, smokers' articles including those made of precious metals: pipes, mouthpieces for cigars and cigarettes, ashtrays, tobacco boxes, pocket apparatus for rolling cigarettes, cigarette paper, tobacco pipes, firestones, lighters for smokers, electronic cigarettes and their cartridges, matches, enabling customers to conveniently view and purchase those goods, such services may be provided by retail stores, wholesale outlets, by means of electronic media or through mail order catalogues.

Services for providing food and drink, temporary accommodation, reservation of temporary accommodation, rental of rooms for wedding ceremonies, providing rooms for conferences and various meetings, day-nurseries (crèches), boarding for animals.

Software design and development, including billing software, bill presentment software, bill communication software, expense management software and telecom expense management software, e-invoicing software, inventory software, interface software and web portal software; provision of expert reports relating to computing in the field of ict related to invoicing issues; it consultancy, advisory and information services in the field of software design, software development and software management of billing software, bill presentment software, bill communication software, expense management software and telecom expense management software, e-invoicing software, inventory software, interface software and web portal software; installation, maintenance and updating of database software; hosting of databases and information platforms in the field of billing; hosting of web portals; software as a service [saas] featuring software for bill presentment services, for customizing the presentation of invoices to manage, control, improve and track bill payments, for tracking bill payment behavior of customers, for operating expense management software and telecom expense management software, and for operating e-invoicing software; Software as a service [saas] providing non-downloadable Internet applications for bill presentment services, for customizing the presentation of invoices to manage, control, improve and track bill payments, for tracking bill payment behavior of customers, for operating expense management software and telecom expense management software, for operating e-invoicing software for use via websites and on mobile phones, smart phones, tablet computers and laptops.