{"id":11374,"date":"2023-05-20T06:00:00","date_gmt":"2023-05-20T03:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=11374"},"modified":"2023-05-20T13:04:21","modified_gmt":"2023-05-20T10:04:21","slug":"p%c9%99rak%c9%99nd%c9%99-ticar%c9%99t-f%c9%99aliyy%c9%99ti-zamani-vergi-ohd%c9%99likl%c9%99ri","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=11374","title":{"rendered":"P\u0259rak\u0259nd\u0259 ticar\u0259t f\u0259aliyy\u0259ti zaman\u0131 vergi \u00f6hd\u0259likl\u0259ri"},"content":{"rendered":"\n

P\u0259rak\u0259nd\u0259 ticar\u0259t f\u0259aliyy\u0259ti zaman\u0131 vergi \u00f6hd\u0259likl\u0259ri<\/strong><\/p>\n\n\n\n

P\u0259rak\u0259nd\u0259 ticar\u0259t f\u0259aliyy\u0259ti zaman\u0131 hans\u0131 vergi \u00f6hd\u0259likl\u0259rin\u0259 \u0259m\u0259l edilm\u0259lidir?<\/p>\n\n\n\n

Ticar\u0259t f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015firk\u0259t t\u0259\u015fkilat v\u0259 m\u00fc\u0259ssis\u0259l\u0259r\u0259 sat\u0131\u015f\u0131 na\u011fds\u0131z qaydada elektron vergi-qaim\u0259 \u0259sas\u0131nda h\u0259yata ke\u00e7irir. Bununla yana\u015f\u0131, \u015firk\u0259t mallar\u0131 onlayn qaydada da sat\u0131r v\u0259 v\u0259t\u0259nda\u015flar ald\u0131qlar\u0131 mal\u0131n d\u0259y\u0259rini m\u00fc\u0259ssis\u0259nin korporativ kart hesab\u0131na \u00f6d\u0259yirl\u0259r. M\u00fc\u0259ssis\u0259nin korporativ kart hesab\u0131na onlayn qaydada \u00f6d\u0259nil\u0259n v\u0259sait aid oldu\u011fu d\u00f6vr \u00fc\u00e7\u00fcn qaim\u0259siz, hesab-fakturas\u0131z sat\u0131\u015f m\u0259bl\u0259\u011fi kimi hesabat v\u0259 b\u0259yannam\u0259l\u0259rd\u0259 \u0259ks etdiril\u0259 bil\u0259rmi v\u0259 ya ilkin sat\u0131\u015f s\u0259n\u0259di (qaim\u0259, kassa \u00e7eki v\u0259 s.) olmadan korporativ kart hesab\u0131ndan \u00e7\u0131xar\u0131\u015f \u0259sas\u0131nda sat\u0131\u015f m\u0259bl\u0259\u011fi hesab etm\u0259k olarm\u0131?<\/p>\n\n\n

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D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib ki, p\u0259rak\u0259nd\u0259 sat\u0131\u015f mallar\u0131n al\u0131c\u0131ya sat\u0131\u015f\u0131n\u0131n (t\u0259qdim edilm\u0259sinin) son istehlak m\u0259qs\u0259dil\u0259 v\u0259 yaln\u0131z Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada q\u0259bz v\u0259 ya n\u0259zar\u0259t-kassa aparat\u0131n\u0131n \u00e7eki (sahibkarl\u0131q f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n h\u00fcquqi v\u0259 fiziki \u015f\u0259xsl\u0259rin t\u0259l\u0259bi il\u0259 elektron-qaim\u0259 faktura v\u0259 ya elektron vergi hesab-fakturas\u0131) t\u0259qdim edilm\u0259kl\u0259 h\u0259yata ke\u00e7irilm\u0259si \u00fczr\u0259 ticar\u0259t f\u0259aliyy\u0259tidir.<\/p>\n\n\n\n

P\u0259rak\u0259nd\u0259 ticar\u0259t f\u0259aliyy\u0259ti g\u00f6st\u0259r\u0259n t\u0259s\u0259rr\u00fcfat subyektl\u0259rind\u0259 (obyektl\u0259rd\u0259) mallar\u0131n t\u0259qdim edilm\u0259si (sat\u0131\u015f\u0131) n\u0259zar\u0259t-kassa aparat\u0131 v\u0259 POS-terminal t\u0259tbiq edilm\u0259kl\u0259 h\u0259yata ke\u00e7irilir. Mallar\u0131n d\u0259y\u0259ri na\u011fds\u0131z qaydada (POS-terminal vasit\u0259sil\u0259) \u00f6d\u0259nildikd\u0259, al\u0131c\u0131ya (istehlak\u00e7\u0131ya) n\u0259zar\u0259t-kassa aparat\u0131n\u0131n \u00e7eki il\u0259 yana\u015f\u0131, POS-terminaldan \u00e7\u0131xar\u0131\u015f verilir.<\/p>\n\n\n\n

Bununla yana\u015f\u0131, \u201c\u0130stehlak\u00e7\u0131lar\u0131n h\u00fcquqlar\u0131n\u0131n m\u00fcdafi\u0259si haqq\u0131nda\u201d Qanunun 7-ci madd\u0259sinin m\u00fcdd\u0259alar\u0131na \u0259sas\u0259n, sat\u0131c\u0131 istehlak\u00e7\u0131ya mal satark\u0259n ona q\u0259bz, mal, kassa \u00e7eki v\u0259 ya dig\u0259r yaz\u0131l\u0131 s\u0259n\u0259d verm\u0259lidir.<\/p>\n\n\n\n

\u201cNa\u011fds\u0131z hesabla\u015fmalar haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununun 3.1-ci madd\u0259sinin m\u00fcdd\u0259alar\u0131na \u0259sas\u0259n na\u011fds\u0131z hesabla\u015fmalar 3 formada – bir \u015f\u0259xsin bank hesab\u0131ndan dig\u0259r \u015f\u0259xsin bank hesab\u0131na k\u00f6\u00e7\u00fcr\u00fclm\u0259kl\u0259 (o c\u00fcml\u0259d\u0259n \u00f6d\u0259ni\u015f al\u0259tl\u0259ri, \u00f6d\u0259ni\u015f kartlar\u0131, \u00f6d\u0259ni\u015f tap\u015f\u0131r\u0131\u011f\u0131 v\u0259 s.) v\u0259 \u00f6d\u0259ni\u015f vasit\u0259l\u0259ri (mobil telefon aparatlar\u0131, komp\u00fcter v\u0259 dig\u0259r avadanl\u0131q) il\u0259, \u00f6d\u0259ni\u015f terminallar\u0131 il\u0259 v\u0259 birba\u015fa na\u011fd qaydada sat\u0131c\u0131n\u0131n bank hesab\u0131na k\u00f6\u00e7\u00fcr\u00fclm\u0259kl\u0259 h\u0259yata ke\u00e7irilir.<\/p>\n\n\n\n

Qeyd olunanlara \u0259sas\u0259n, sor\u011fuda g\u00f6st\u0259ril\u0259n halda p\u0259rak\u0259nd\u0259 sat\u0131\u015f qaydas\u0131nda fiziki \u015f\u0259xs\u0259 t\u0259qdim edil\u0259n mala g\u00f6r\u0259 fiziki \u015f\u0259xs t\u0259r\u0259find\u0259n m\u00fc\u0259ssis\u0259nin bank hesab\u0131na na\u011fd qaydada \u00f6d\u0259nil\u0259n v\u0259sait\u0259 g\u00f6r\u0259 fiziki \u015f\u0259xs\u0259 n\u0259zar\u0259t kassa aparat\u0131n\u0131n \u00e7eki t\u0259qdim edilir.<\/p>\n\n\n\n

Bunlardan \u0259lav\u0259, d\u0259y\u0259ri birba\u015fa bank hesab\u0131na \u00f6d\u0259nilmi\u015f mala g\u00f6r\u0259 al\u0131c\u0131ya n\u0259zar\u0259t kassa aparat\u0131n\u0131n \u00e7eki d\u0259 verildiyind\u0259n hesabat d\u00f6vr\u00fc \u0259rzind\u0259 n\u0259zar\u0259t kassa aparat\u0131na vurulmu\u015f m\u0259bl\u0259\u011fl\u0259rin ikiqat vergiy\u0259 c\u0259lb edilm\u0259m\u0259si \u00fc\u00e7\u00fcn bu m\u0259bl\u0259\u011fl\u0259r bar\u0259d\u0259 m\u0259lumat vergi orqan\u0131na t\u0259qdim edil\u0259 bil\u0259r.<\/p>\n\n\n\n

\u018fsas:\u00a0Vergi M\u0259c\u0259ll\u0259sinin 13-c\u00fc, 16-c\u0131 v\u0259 \u201c\u0130stehlak\u00e7\u0131lar\u0131n h\u00fcquqlar\u0131n\u0131n m\u00fcdafi\u0259si haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununun 7-ci madd\u0259l\u0259ri, Az\u0259rbaycan Respublikas\u0131 Prezidentinin 2017-ci il 19 aprel tarixli 1341 n\u00f6mr\u0259li F\u0259rman\u0131 il\u0259 t\u0259sdiq edilmi\u015f \u201cP\u0259rak\u0259nd\u0259 ticar\u0259t f\u0259aliyy\u0259ti sah\u0259sind\u0259 vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn g\u0259lirl\u0259rin v\u0259 x\u0259rcl\u0259rin u\u00e7otunun apar\u0131lmas\u0131 Qaydas\u0131\u201d.<\/p>\n\n\n\n

m\u0259nb\u0259: csgroup.az<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

P\u0259rak\u0259nd\u0259 ticar\u0259t f\u0259aliyy\u0259ti zaman\u0131 vergi \u00f6hd\u0259likl\u0259ri P\u0259rak\u0259nd\u0259 ticar\u0259t f\u0259aliyy\u0259ti zaman\u0131 hans\u0131 vergi \u00f6hd\u0259likl\u0259rin\u0259 \u0259m\u0259l edilm\u0259lidir? Ticar\u0259t f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015firk\u0259t t\u0259\u015fkilat v\u0259 m\u00fc\u0259ssis\u0259l\u0259r\u0259 sat\u0131\u015f\u0131 na\u011fds\u0131z qaydada elektron vergi-qaim\u0259 \u0259sas\u0131nda h\u0259yata ke\u00e7irir. Bununla yana\u015f\u0131, \u015firk\u0259t…<\/p>\n","protected":false},"author":2,"featured_media":11375,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[50],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/11374"}],"collection":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11374"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/11374\/revisions"}],"predecessor-version":[{"id":11376,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/11374\/revisions\/11376"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/11375"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11374"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11374"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11374"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}