{"id":26831,"date":"2024-08-08T07:00:00","date_gmt":"2024-08-08T04:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=26831"},"modified":"2024-08-08T16:32:45","modified_gmt":"2024-08-08T13:32:45","slug":"elektron-qaim%c9%99-fakturasiz-avans-od%c9%99nisi-zamani-yaranan-riskl%c9%99r","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=26831","title":{"rendered":"Elektron qaim\u0259-fakturas\u0131z avans \u00f6d\u0259ni\u015fi zaman\u0131 yaranan riskl\u0259r"},"content":{"rendered":"\n

Elektron qaim\u0259-fakturas\u0131z avans \u00f6d\u0259ni\u015fi zaman\u0131 yaranan riskl\u0259r<\/strong><\/p>\n\n\n\n

G\u00fcnd\u0259md\u0259 daim m\u00fczakir\u0259 olunan vacib m\u00f6vzulardan biri d\u0259 avans \u00f6d\u0259ni\u015fi zaman\u0131 \u018fDV-nin \u00f6d\u0259nilm\u0259si il\u0259 ba\u011fl\u0131d\u0131r. \u018fg\u0259r \u018fDV \u00f6d\u0259yicisin\u0259 avans \u00f6d\u0259ni\u015fi ed\u0259rk\u0259n elektron qaim\u0259-faktura g\u00f6nd\u0259rilm\u0259yibs\u0259, \u00f6d\u0259ni\u015fi ed\u0259n v\u0259 alan t\u0259r\u0259f \u00fc\u00e7\u00fcn hans\u0131 riskl\u0259r v\u0259 \u00f6hd\u0259likl\u0259r yarana bil\u0259r? <\/p>\n\n\n

\n
\"\"<\/figure><\/div>\n\n\n

Vergi M\u0259c\u0259ll\u0259sinin 58.6-c\u0131 madd\u0259sin\u0259 \u0259sas\u0259n, bu M\u0259c\u0259ll\u0259nin 175.1.3-c\u00fc madd\u0259sin\u0259 m\u00fcvafiq olaraq, h\u0259min M\u0259c\u0259ll\u0259nin 175.8-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n mallar\u0131n (i\u015f v\u0259 xidm\u0259tl\u0259rin) d\u0259y\u0259ri \u00f6d\u0259nil\u0259n g\u00fcnd\u0259n 1 i\u015f g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259 \u018fDV m\u0259bl\u0259\u011finin \u00f6d\u0259nilm\u0259m\u0259sin\u0259 g\u00f6r\u0259 (bu M\u0259c\u0259ll\u0259nin 177.5-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan halda \u018fDV m\u0259bl\u0259\u011finin 1 i\u015f g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259 \u00f6d\u0259nilm\u0259m\u0259si istisna olmaqla) vergi \u00f6d\u0259yicisin\u0259 vaxt\u0131nda \u00f6d\u0259nilm\u0259mi\u015f \u018fDV m\u0259bl\u0259\u011finin 50 faizi miqdar\u0131nda maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir.<\/p>\n\n\n\n

\u0130ndi is\u0259 yuxar\u0131da istinad olunan madd\u0259l\u0259r\u0259 ayr\u0131-ayr\u0131l\u0131qda baxaq:<\/p>\n\n\n\n

M\u0259c\u0259ll\u0259nin 175.1.3-c\u00fc madd\u0259sind\u0259 g\u00f6st\u0259rilir ki, vergi \u00f6d\u0259yicisin\u0259 verilmi\u015f elektron qaim\u0259-faktura \u00fczr\u0259 iki v\u0259 ya daha \u00e7ox \u00f6d\u0259m\u0259 apar\u0131larsa, h\u0259r \u00f6d\u0259m\u0259 \u00f6d\u0259ni\u015f miqdar\u0131nda ayr\u0131ca \u0259m\u0259liyyat \u00fc\u00e7\u00fcn h\u0259yata ke\u00e7irilmi\u015f say\u0131l\u0131r. Vergi \u00f6d\u0259yicisin\u0259 verilmi\u015f elektron qaim\u0259-faktura \u00fczr\u0259 al\u0131nm\u0131\u015f mallar\u0131n (i\u015f v\u0259 xidm\u0259tl\u0259rin) d\u0259y\u0259ri \u00f6d\u0259nil\u0259n g\u00fcnd\u0259n bir i\u015f g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259 \u018fDV-nin m\u0259bl\u0259\u011fi bu M\u0259c\u0259ll\u0259 il\u0259 v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f qaydada \u00f6d\u0259nilm\u0259lidir. Bu zaman mallar\u0131n (i\u015f v\u0259 xidm\u0259tl\u0259rin) d\u0259y\u0259ri \u00fczr\u0259 iki v\u0259 ya daha \u00e7ox \u00f6d\u0259m\u0259 apar\u0131larsa, \u018fDV-nin m\u0259bl\u0259\u011fi apar\u0131lm\u0131\u015f \u00f6d\u0259ni\u015f m\u0259bl\u0259\u011fin\u0259 uy\u011fun olaraq \u018fDV-nin depozit hesab\u0131na \u00f6d\u0259nilm\u0259lidir. Y\u0259ni burada elektron qaim\u0259-faktura g\u00f6nd\u0259rildiyi halda \u018fDV-nin depozit hesab\u0131na \u00f6d\u0259nilm\u0259si n\u0259z\u0259rd\u0259 tutulur.<\/p>\n\n\n\n

Vergi M\u0259c\u0259ll\u0259sinin 175.8-ci madd\u0259sind\u0259 is\u0259 qeyd olunur ki, \u018fDV \u00f6d\u0259yicil\u0259ri, habel\u0259 \u018fDV-nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyatda olmayan s\u0259hml\u0259rinin v\u0259 paylar\u0131n\u0131n 50 faizind\u0259n \u00e7oxu d\u00f6vl\u0259t\u0259 m\u0259xsus olan h\u00fcquqi \u015f\u0259xsl\u0259r v\u0259 b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131 t\u0259r\u0259find\u0259n mallar, xidm\u0259tl\u0259r (i\u015fl\u0259r) al\u0131nark\u0259n onlara verilmi\u015f elektron qaim\u0259-fakturalar\u0131 \u00fczr\u0259, habel\u0259 bina tikintisi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rd\u0259n ya\u015fay\u0131\u015f v\u0259 qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259ri alan \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n \u018fDV-nin m\u0259bl\u0259\u011fi \u018fDV-nin depozit hesab\u0131na k\u00f6\u00e7\u00fcr\u00fclm\u0259lidir. G\u00f6r\u00fcnd\u00fcy\u00fc kimi, burada he\u00e7 d\u0259 h\u0259r bir \u015f\u0259xsin \u018fDV-ni depozit hesab\u0131na \u00f6d\u0259m\u0259k m\u0259cburiyy\u0259tinin olmad\u0131\u011f\u0131, ancaq 175.8.-ci madd\u0259d\u0259 qeyd olunan \u015f\u0259xsl\u0259rin bu \u00f6hd\u0259liyi da\u015f\u0131d\u0131\u011f\u0131 qeyd olunur.<\/p>\n\n\n\n

Bel\u0259likl\u0259, \u00fcmumil\u0259\u015fdirm\u0259 apararaq dey\u0259 bil\u0259rik ki, \u00f6d\u0259ni\u015fi ed\u0259n t\u0259r\u0259f \u018fDV m\u0259bl\u0259\u011fini elektron qaim\u0259-faktura g\u00f6nd\u0259ril\u0259n\u0259d\u0259k ed\u0259 bil\u0259r, y\u0259ni \u0259m\u0259liyyat\u0131n \u0259sas m\u0259bl\u0259\u011fl\u0259 birlikd\u0259 apar\u0131lmamas\u0131 h\u0259r hans\u0131 \u00f6hd\u0259lik yaratm\u0131r, c\u0259rim\u0259y\u0259, maliyy\u0259 sanksiyas\u0131na s\u0259b\u0259b olmur.<\/p>\n\n\n\n

B\u0259s bu qaydada \u00f6d\u0259ni\u015f apar\u0131lark\u0259n \u00f6d\u0259ni\u015fi alan t\u0259r\u0259f \u00fc\u00e7\u00fcn hans\u0131 \u00f6hd\u0259lik yaranacaq?
<\/strong>Vergi M\u0259c\u0259ll\u0259sinin 166.6-c\u0131 madd\u0259sin\u0259 \u0259sas\u0259n, \u00f6d\u0259m\u0259 mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) t\u0259qdim edilm\u0259sin\u0259d\u0259k h\u0259yata ke\u00e7irildikd\u0259 vergi tutulan \u0259m\u0259liyyat\u0131n vaxt\u0131 \u00f6d\u0259m\u0259nin h\u0259yata ke\u00e7irildiyi vaxt say\u0131l\u0131r. Vergi tutulan \u0259m\u0259liyyat \u00fc\u00e7\u00fcn iki v\u0259 ya daha \u00e7ox \u00f6d\u0259m\u0259 apar\u0131l\u0131rsa, h\u0259r \u00f6d\u0259m\u0259 \u00f6d\u0259ni\u015f miqdar\u0131nda ayr\u0131ca \u0259m\u0259liyyat \u00fc\u00e7\u00fcn h\u0259yata ke\u00e7irilmi\u015f say\u0131l\u0131r. M\u0259c\u0259ll\u0259nin 166.7-ci madd\u0259sind\u0259 is\u0259 g\u00f6st\u0259rilib ki, bu madd\u0259nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn \u00f6d\u0259m\u0259 dedikd\u0259, t\u0259qdim edilmi\u015f mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) \u018fDV-siz d\u0259y\u0259rinin v\u0259 ya \u018fDV m\u0259bl\u0259\u011finin \u00f6d\u0259nilm\u0259si n\u0259z\u0259rd\u0259 tutulur.
Bel\u0259likl\u0259, bu iki madd\u0259ni d\u0259 \u00fcmumil\u0259\u015fdirm\u0259kl\u0259 bel\u0259 n\u0259tic\u0259y\u0259 g\u0259lirik ki, \u00f6d\u0259ni\u015fi alan t\u0259r\u0259f \u018fDV m\u0259bl\u0259\u011fini almasa bel\u0259, \u0259sas m\u0259bl\u0259\u011fi b\u0259yan ed\u0259r\u0259k \u018fDV \u00f6hd\u0259liyi yaratmal\u0131 v\u0259 \u00f6d\u0259ni\u015fi \u00f6z v\u0259saiti hesab\u0131na d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 etm\u0259lidir. H\u0259m\u00e7inin, \u018fDV m\u0259bl\u0259\u011fini alsa, ancaq \u0259sas m\u0259bl\u0259\u011fi almasa bel\u0259, yen\u0259 d\u0259 h\u0259min m\u0259bl\u0259\u011f\u0259 m\u00fcvafiq \u0259sas m\u0259bl\u0259\u011fi b\u0259yan ed\u0259r\u0259k \u018fDV \u00f6hd\u0259liyi yaratmal\u0131 v\u0259 \u00f6z v\u0259saiti hesab\u0131na d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259ni\u015f etm\u0259lidir.<\/p>\n","protected":false},"excerpt":{"rendered":"

Elektron qaim\u0259-fakturas\u0131z avans \u00f6d\u0259ni\u015fi zaman\u0131 yaranan riskl\u0259r G\u00fcnd\u0259md\u0259 daim m\u00fczakir\u0259 olunan vacib m\u00f6vzulardan biri d\u0259 avans \u00f6d\u0259ni\u015fi zaman\u0131 \u018fDV-nin \u00f6d\u0259nilm\u0259si il\u0259 ba\u011fl\u0131d\u0131r. \u018fg\u0259r \u018fDV \u00f6d\u0259yicisin\u0259 avans \u00f6d\u0259ni\u015fi ed\u0259rk\u0259n elektron qaim\u0259-faktura g\u00f6nd\u0259rilm\u0259yibs\u0259, \u00f6d\u0259ni\u015fi ed\u0259n v\u0259 alan t\u0259r\u0259f…<\/p>\n","protected":false},"author":2,"featured_media":26832,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/26831"}],"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=26831"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/26831\/revisions"}],"predecessor-version":[{"id":26833,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/26831\/revisions\/26833"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/26832"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=26831"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=26831"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=26831"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}