{"id":33655,"date":"2025-02-26T03:00:00","date_gmt":"2025-02-26T00:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=33655"},"modified":"2025-02-26T11:05:34","modified_gmt":"2025-02-26T08:05:34","slug":"edv-depozit-hesabi-il%c9%99-bagli-qaydalarda-d%c9%99yisiklikl%c9%99r-edilib","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=33655","title":{"rendered":"\u018fDV depozit hesab\u0131 il\u0259 ba\u011fl\u0131 qaydalarda d\u0259yi\u015fiklikl\u0259r edilib"},"content":{"rendered":"\n

\u018fDV depozit hesab\u0131 il\u0259 ba\u011fl\u0131 qaydalarda d\u0259yi\u015fiklikl\u0259r edilib<\/strong><\/p>\n\n\n\n

Nazirl\u0259r Kabinetinin 24 fevral 2025-ci il tarixli q\u0259rar\u0131 il\u0259 \u201cVergi \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\u0259rk\u0259n \u018fDV-nin \u00f6d\u0259nilm\u0259si, \u018fDV-nin depozit hesab\u0131nda u\u00e7otun apar\u0131lmas\u0131, \u018fDV-nin h\u0259r\u0259k\u0259ti, bu hesab \u00fczr\u0259 apar\u0131lan \u0259m\u0259liyyatlardan \u018fDV-nin \u0259v\u0259zl\u0259\u015fdirilm\u0259si v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 k\u00f6\u00e7\u00fcr\u00fclm\u0259si Qaydalar\u0131\u201dnda d\u0259yi\u015fiklikl\u0259r edilib.<\/p>\n\n\n

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\u018fDV depozit hesab\u0131n\u0131n rekvizitl\u0259rinin g\u00f6st\u0259rilm\u0259si bar\u0259d\u0259 t\u0259l\u0259bl\u0259r<\/strong><\/em><\/p>\n\n\n\n

D\u0259yi\u015fikliy\u0259 \u0259sas\u0259n, mal (i\u015f, xidm\u0259t) t\u0259qdim ed\u0259n sat\u0131c\u0131 t\u0259r\u0259find\u0259n al\u0131c\u0131ya t\u0259qdim olunan elektron qaim\u0259-fakturalarda, bina tikintisi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xs t\u0259r\u0259find\u0259n al\u0131c\u0131ya t\u0259qdim olunan elektron qaim\u0259-fakturada, h\u0259m\u00e7inin k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n p\u0259rak\u0259nd\u0259 sat\u0131\u015f\u0131 zaman\u0131 al\u0131c\u0131ya t\u0259qdim olunan q\u0259bzd\u0259, \u00e7ekd\u0259 \u018fDV-nin depozit hesab\u0131n\u0131n rekvizitl\u0259rinin g\u00f6st\u0259rilm\u0259si t\u0259l\u0259bi aradan qald\u0131r\u0131l\u0131b.
Qeyd ed\u0259k ki, \u018fDV depozit hesab\u0131n\u0131n rekvizitl\u0259ri D\u00f6vl\u0259t Vergi Xidm\u0259tinin www.e-taxes.gov.az<\/a> internet sayt\u0131nda yerl\u0259\u015fdirilib. D\u0259yi\u015fiklikl\u0259rin \u0259sas s\u0259b\u0259bi elektron qaim\u0259-fakturan\u0131 \u0259ld\u0259 ed\u0259n t\u0259r\u0259fl\u0259r aras\u0131nda \u018fDV qeydiyyat\u0131nda olmayan vergi \u00f6d\u0259yicil\u0259rinin olmas\u0131, b\u0259z\u0259n \u018fDV qeydiyyat\u0131nda olan vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n \u0259m\u0259liyyatlar\u0131n m\u00fc\u0259yy\u0259n hiss\u0259sinin \u0259m\u0259liyyatr\u0131n xarakterind\u0259n as\u0131l\u0131 olaraq \u018fDV-y\u0259 c\u0259lb edilm\u0259m\u0259si v\u0259 bu s\u0259b\u0259bd\u0259n \u018fDV \u00f6d\u0259m\u0259k \u00f6hd\u0259liyi yaranmamas\u0131 zaman\u0131 yaranan \u00e7a\u015fq\u0131nl\u0131qlar\u0131n aradan qald\u0131r\u0131lmas\u0131d\u0131r.<\/p>\n\n\n\n

\u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259ti bildirir ki, Qaydalar\u0131n 2.1-ci b\u0259ndinin yar\u0131mb\u0259ndl\u0259rind\u0259 qeyd olundu\u011fu kimi, \u018fDV-y\u0259 c\u0259lb olunan (18%) \u0259m\u0259liyyatlar \u00fczr\u0259, o c\u00fcml\u0259d\u0259n ya\u015fay\u0131\u015f v\u0259 qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259rinin alq\u0131-satq\u0131s\u0131 zaman\u0131 \u00f6d\u0259nilmi\u015f \u018fDV-nin bir hiss\u0259sinin geri al\u0131nmas\u0131 \u00fc\u00e7\u00fcn hesablanan vergi m\u0259bl\u0259\u011finin \u018fDV-nin depozit hesab\u0131na k\u00f6\u00e7\u00fcrm\u0259si il\u0259 ba\u011fl\u0131 t\u0259l\u0259bl\u0259r q\u00fcvv\u0259d\u0259dir.<\/strong><\/p>\n\n\n\n

\u018fDV \u00fczr\u0259 \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259sin\u0259 dair m\u0259lumatlar\u0131n x\u0259zin\u0259darl\u0131\u011fa t\u0259qdim edilm\u0259si vaxt\u0131n\u0131n d\u0259yi\u015fdirilm\u0259si<\/strong><\/em><\/p>\n\n\n\n

M\u00fcvafiq qaydalarda edilmi\u015f dig\u0259r m\u00fch\u00fcm d\u0259yi\u015fiklik vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n \u018fDV sub-u\u00e7ot hesab\u0131ndan d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259ni\u015fl\u0259rin vaxt\u0131n\u0131n uzad\u0131lmas\u0131 il\u0259 ba\u011fl\u0131d\u0131r. Bel\u0259 ki, vergi \u00f6d\u0259yicil\u0259ri \u018fDV sub-u\u00e7ot hesab\u0131ndan d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259ni\u015fi, i\u015f g\u00fcn\u00fc saat 14.15-d\u0259k h\u0259yata ke\u00e7irdikd\u0259, h\u0259min v\u0259saitin d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nilm\u0259si \u00fc\u00e7\u00fcn D\u00f6vl\u0259t Vergi Xidm\u0259ti t\u0259r\u0259find\u0259n m\u00fcvafiq s\u0259n\u0259dl\u0259rin h\u0259min g\u00fcn D\u00f6vl\u0259t X\u0259zin\u0259darl\u0131q Agentliyin\u0259 t\u0259qdim edilm\u0259si vaxt\u0131 14:30-d\u0259k m\u00fc\u0259yy\u0259nl\u0259\u015fdirilib. D\u0259yi\u015fiklikd\u0259n \u0259vv\u0259l yaln\u0131z 11.30 d\u0259k olan \u00f6d\u0259ni\u015fl\u0259rin h\u0259min g\u00fcn DXA-ya t\u0259qdim olunmas\u0131 n\u0259z\u0259rd\u0259 tutulurdu.<\/p>\n\n\n\n

M\u00fcvafiq d\u0259yi\u015fiklik vergi \u00f6d\u0259yicil\u0259rinin m\u00fcraci\u0259tl\u0259ri \u0259sas\u0131nda h\u0259yata ke\u00e7irilib. Qeyd ed\u0259k ki, bu m\u0259s\u0259l\u0259 Biznes m\u00fchiti v\u0259 beyn\u0259lxalq reytinql\u0259r \u00fczr\u0259 Komissiyan\u0131n \u201cVergi v\u0259 hesabatl\u0131l\u0131q\u201d i\u015f\u00e7i qrupunun iclaslar\u0131nda sahibkarl\u0131q subyektl\u0259ri il\u0259 geni\u015f m\u00fczakir\u0259 olunub. N\u0259tic\u0259d\u0259, \u018fDV sub-u\u00e7ot hesab\u0131ndan d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259ni\u015f m\u00fcdd\u0259ti artacaq, D\u00f6vl\u0259t X\u0259zin\u0259darl\u0131q Agentliyin\u0259 t\u0259qdim olunmas\u0131 n\u0259z\u0259rd\u0259 tutulmu\u015f s\u0259n\u0259dl\u0259rin \u00f6t\u00fcr\u00fclm\u0259si prosesi s\u00fcr\u0259tl\u0259n\u0259c\u0259k v\u0259 \u00f6d\u0259m\u0259l\u0259rin g\u00fcn \u0259rzind\u0259 aidiyy\u0259ti \u00fczr\u0259 yerli x\u0259zin\u0259darl\u0131q orqanlar\u0131na k\u00f6\u00e7\u00fcr\u00fclm\u0259si t\u0259min edil\u0259c\u0259k. Sahibkarl\u0131q subyektl\u0259rinin v\u0259 biznesin maraqlar\u0131na xidm\u0259t ed\u0259n bu d\u0259yi\u015fiklik n\u0259tic\u0259sind\u0259 vergi \u00f6d\u0259yicil\u0259rinin \u018fDV \u00fczr\u0259 \u00f6hd\u0259likl\u0259ri daha tez yerin\u0259 yetiril\u0259c\u0259k v\u0259 onlara \u0259lav\u0259 faizl\u0259rin hesablanmas\u0131 kimi hallar aradan qalxacaq.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u018fDV depozit hesab\u0131 il\u0259 ba\u011fl\u0131 qaydalarda d\u0259yi\u015fiklikl\u0259r edilib Nazirl\u0259r Kabinetinin 24 fevral 2025-ci il tarixli q\u0259rar\u0131 il\u0259 \u201cVergi \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\u0259rk\u0259n \u018fDV-nin \u00f6d\u0259nilm\u0259si, \u018fDV-nin depozit hesab\u0131nda…<\/p>\n","protected":false},"author":2,"featured_media":33656,"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\/33655"}],"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=33655"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/33655\/revisions"}],"predecessor-version":[{"id":33657,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/33655\/revisions\/33657"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/33656"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=33655"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=33655"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=33655"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}