{"id":31741,"date":"2024-12-18T06:00:00","date_gmt":"2024-12-18T03:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=31741"},"modified":"2024-12-18T16:47:00","modified_gmt":"2024-12-18T13:47:00","slug":"f%c9%99rdi-qaydada-foto-audio-video-xidm%c9%99tl%c9%99ri-gost%c9%99r%c9%99n-s%c9%99xs-edv-od%c9%99yicisi-ola-bil%c9%99rmi","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=31741","title":{"rendered":"F\u0259rdi qaydada foto, audio-video xidm\u0259tl\u0259ri g\u00f6st\u0259r\u0259n \u015f\u0259xs \u018fDV \u00f6d\u0259yicisi ola bil\u0259rmi?"},"content":{"rendered":"\n

F\u0259rdi qaydada foto, audio-video xidm\u0259tl\u0259ri g\u00f6st\u0259r\u0259n \u015f\u0259xs \u018fDV \u00f6d\u0259yicisi ola bil\u0259rmi?<\/strong><\/p>\n\n\n\n

M\u0259n f\u0259rdi foto, audio-video xidm\u0259tl\u0259ri sah\u0259sind\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259rir\u0259m v\u0259 sabit q\u0259bz \u0259sas\u0131nda vergi \u00f6d\u0259yir\u0259m. Bilm\u0259k ist\u0259yir\u0259m ki, vergi \u00f6d\u0259yicisi kimi qeydiyyatda olan fiziki v\u0259 h\u00fcquqi \u015f\u0259xsl\u0259r\u0259 g\u00f6st\u0259rdiyim xidm\u0259tl\u0259r\u0259 \u0259sas\u0259n t\u0259qdim etdiyim elektron qaim\u0259-fakturalara g\u00f6r\u0259 sabit q\u0259bz \u00f6d\u0259yicisi olmaq h\u00fcququmu itirir\u0259m, ya yox? Ard\u0131c\u0131l 12 ayl\u0131q d\u00f6vr\u00fcn ist\u0259nil\u0259n ay\u0131nda (aylar\u0131nda) vergi tutulan \u0259m\u0259liyyatlar\u0131n\u0131n h\u0259cmi 200.000 manatdan art\u0131q olarsa m\u0259n \u018fDV \u00f6d\u0259yicisi oluram?<\/em><\/strong><\/p>\n\n\n

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

\u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib ki, f\u0259rdi qaydada muzdlu i\u015f\u00e7i c\u0259lb etm\u0259d\u0259n foto f\u0259aliyy\u0259ti g\u00f6st\u0259rib g\u0259lir \u0259ld\u0259 ed\u0259n \u015f\u0259xsl\u0259r vergi \u00f6hd\u0259likl\u0259rini \u201cSad\u0259l\u0259\u015fdirilmi\u015f vergi \u00fczr\u0259 sabit m\u0259bl\u0259\u011fin, m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta v\u0259 icbari tibbi s\u0131\u011forta haqq\u0131n\u0131n \u00f6d\u0259nilm\u0259si haqq\u0131nda q\u0259bz\u201d almaqla yerin\u0259 yetirirl\u0259r.<\/p>\n\n\n\n

Buna \u0259sas\u0259n, h\u0259min \u015f\u0259xsl\u0259r vergi orqan\u0131nda u\u00e7ota al\u0131nmal\u0131, V\u00d6EN \u0259ld\u0259 etm\u0259li v\u0259 bu f\u0259aliyy\u0259ti h\u0259yata ke\u00e7irm\u0259y\u0259 ba\u015flayanad\u0259k D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n k\u00f6n\u00fcll\u00fc olaraq n\u00f6vb\u0259ti ay, r\u00fcb, yar\u0131mil v\u0259 ya il \u00fc\u00e7\u00fcn “Sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00fczr\u0259 sabit m\u0259bl\u0259\u011fin, m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta v\u0259 icbari tibbi s\u0131\u011forta haqq\u0131n\u0131n \u00f6d\u0259nilm\u0259si haqq\u0131nda q\u0259bz” almal\u0131d\u0131rlar. Bu s\u0259n\u0259d vergi \u00f6d\u0259yicisi yaz\u0131l\u0131 m\u00fcraci\u0259t etdikd\u0259 2 i\u015f g\u00fcn\u00fcnd\u0259n gec olmayaraq, elektron qaydada m\u00fcraci\u0259t etdikd\u0259 is\u0259 real vaxt rejimind\u0259 verilir. H\u0259min \u015f\u0259xsl\u0259r sabit q\u0259bz almaq \u00fc\u00e7\u00fcn yaz\u0131l\u0131 m\u00fcraci\u0259t etdikd\u0259 sad\u0259l\u0259\u015fdirilmi\u015f verginin, m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta v\u0259 icbari tibbi s\u0131\u011forta haqq\u0131n\u0131n \u00f6d\u0259nilm\u0259sini t\u0259sdiq ed\u0259n \u00f6d\u0259ni\u015f s\u0259n\u0259dini m\u00fcraci\u0259tin\u0259 \u0259lav\u0259 edir, elektron qaydada m\u00fcraci\u0259t etdikd\u0259 is\u0259 \u00f6d\u0259ni\u015fi m\u00fcraci\u0259tin edildiyi zaman elektron qaydada h\u0259yata ke\u00e7irir.<\/p>\n\n\n\n

\u018flav\u0259 olaraq qeyd edilib ki, Vergi M\u0259c\u0259ll\u0259sinin 218.5.10-cu madd\u0259sin\u0259 \u0259sas\u0259n, vergi \u00f6d\u0259yicisi kimi vergi orqan\u0131nda u\u00e7otda olmayan \u015f\u0259xsl\u0259r\u0259 (\u0259haliy\u0259) g\u00f6r\u00fcl\u0259n i\u015fl\u0259rd\u0259n v\u0259 g\u00f6st\u0259ril\u0259n xidm\u0259tl\u0259rd\u0259n ba\u015fqa, i\u015fl\u0259rin g\u00f6r\u00fclm\u0259sini v\u0259 xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259sini h\u0259yata ke\u00e7ir\u0259n \u015f\u0259xsl\u0259r (bu M\u0259c\u0259ll\u0259nin 218.4.1-ci v\u0259 220.10-cu madd\u0259l\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutulan \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n i\u015fl\u0259rin g\u00f6r\u00fclm\u0259si v\u0259 xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si istisna olmaqla) sad\u0259l\u0259\u015fdirilmi\u015f verginin \u00f6d\u0259yicisi olmaq h\u00fcququna malik deyill\u0259r.<\/p>\n\n\n\n

Vergi M\u0259c\u0259ll\u0259sinin 218.4.4-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n, f\u0259aliyy\u0259t zaman\u0131 i\u015f\u00e7i c\u0259lb ed\u0259n fiziki \u015f\u0259xsl\u0259r istisna olmaqla, bu M\u0259c\u0259ll\u0259nin 220.10-cu madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan f\u0259aliyy\u0259t n\u00f6vl\u0259ri il\u0259 f\u0259rdi qaydada m\u0259\u015f\u011ful olan fiziki \u015f\u0259xsl\u0259r sad\u0259l\u0259\u015fdirilmi\u015f verginin \u00f6d\u0259yicisi hesab edilirl\u0259r.<\/p>\n\n\n\n

Sor\u011fuya \u0259sas\u0259n, f\u0259rdi qaydada foto, audio-video xidm\u0259tl\u0259ri (foto studiyalar istisna olmaqla) sah\u0259sind\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r (muzdlu i\u015f\u00e7i c\u0259lb etm\u0259d\u0259n) m\u00fctl\u0259q qaydada sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisidir.<\/p>\n\n\n\n

Bildirilib ki, Vergi M\u0259c\u0259ll\u0259sinin 155.1-ci madd\u0259sin\u0259 \u0259sas\u0259n, sahibkarl\u0131q f\u0259aliyy\u0259ti g\u00f6st\u0259r\u0259n v\u0259 ard\u0131c\u0131l 12 ayl\u0131q d\u00f6vr\u00fcn ist\u0259nil\u0259n ay\u0131nda (aylar\u0131nda) vergi tutulan \u0259m\u0259liyyatlar\u0131n\u0131n h\u0259cmi 200.000 manatdan art\u0131q olan \u015f\u0259xsl\u0259r, o c\u00fcml\u0259d\u0259n bu M\u0259c\u0259ll\u0259nin 218.1-ci madd\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f h\u00fcquqdan istifad\u0259 etm\u0259y\u0259n) ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r (bu M\u0259c\u0259ll\u0259nin 218.4.1-ci, 218.4.2-ci v\u0259 218.4.3-c\u00fc madd\u0259l\u0259rind\u0259 g\u00f6st\u0259ril\u0259nl\u0259r istisna olmaqla) bu M\u0259c\u0259ll\u0259nin 157.3.1-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n tarixd\u0259n 10 g\u00fcn \u0259rzind\u0259 \u018fDV-nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyata dair \u0259riz\u0259 verm\u0259y\u0259 borcludur.<\/p>\n\n\n\n

Burada diqq\u0259t etm\u0259li oldu\u011funuz m\u0259qam vergi tutulan \u0259m\u0259liyyatlar\u0131n\u0131n h\u0259cminin 200.000 min manat\u0131 ke\u00e7m\u0259sidir. Sabit q\u0259bz il\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n \u015f\u0259xsl\u0259rin \u0259ld\u0259 etdikl\u0259ri g\u0259lirl\u0259ri onlar\u0131n vergi tutulan \u0259m\u0259liyyatlar\u0131 hesab edilmir.<\/p>\n\n\n\n

Sor\u011fuya \u0259sas\u0259n, f\u0259rdi qaydada foto, audio-video xidm\u0259tl\u0259ri (foto studiyalar istisna olmaqla) sah\u0259sind\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r (muzdlu i\u015f\u00e7i c\u0259lb etm\u0259d\u0259n) \u018fDV \u00f6d\u0259yici kimi \u0259riz\u0259 verm\u0259y\u0259 borcu deyill\u0259r.<\/p>\n\n\n\n

\u018fsas:<\/strong><\/em> Vergi M\u0259c\u0259ll\u0259sinin 155- ci ,218-ci, 220-ci madd\u0259l\u0259ri.<\/p>\n","protected":false},"excerpt":{"rendered":"

F\u0259rdi qaydada foto, audio-video xidm\u0259tl\u0259ri g\u00f6st\u0259r\u0259n \u015f\u0259xs \u018fDV \u00f6d\u0259yicisi ola bil\u0259rmi? M\u0259n f\u0259rdi foto, audio-video xidm\u0259tl\u0259ri sah\u0259sind\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259rir\u0259m v\u0259 sabit q\u0259bz \u0259sas\u0131nda vergi \u00f6d\u0259yir\u0259m. Bilm\u0259k ist\u0259yir\u0259m ki, vergi \u00f6d\u0259yicisi kimi qeydiyyatda olan fiziki v\u0259…<\/p>\n","protected":false},"author":2,"featured_media":31742,"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\/31741"}],"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=31741"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/31741\/revisions"}],"predecessor-version":[{"id":31743,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/31741\/revisions\/31743"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/31742"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31741"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=31741"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31741"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}