{"id":33920,"date":"2025-03-04T03:00:00","date_gmt":"2025-03-04T00:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=33920"},"modified":"2025-03-04T12:42:46","modified_gmt":"2025-03-04T09:42:46","slug":"xarici-olk%c9%99-v%c9%99t%c9%99ndaslari-da-edv-ni-geri-alacaq-n%c9%99l%c9%99r-d%c9%99yisdi","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=33920","title":{"rendered":"Xarici \u00f6lk\u0259 v\u0259t\u0259nda\u015flar\u0131 da \u018fDV-ni geri alacaq – n\u0259l\u0259r d\u0259yi\u015fdi?"},"content":{"rendered":"\n

Xarici \u00f6lk\u0259 v\u0259t\u0259nda\u015flar\u0131 da \u018fDV-ni geri alacaq – n\u0259l\u0259r d\u0259yi\u015fdi?<\/strong><\/p>\n\n\n\n

Vergi \u00f6d\u0259yicil\u0259rinin \u0259lav\u0259 d\u0259y\u0259r vergisinin (\u018fDV) bir hiss\u0259ninin geri qaytar\u0131lmas\u0131 prosesind\u0259 daha rahat v\u0259 \u015f\u0259ffaf bir sistem\u0259 ke\u00e7idini t\u0259min etm\u0259k m\u0259qs\u0259dil\u0259 2025-ci ild\u0259n Vergi M\u0259c\u0259ll\u0259sind\u0259 bu mexanizml\u0259 ba\u011fl\u0131 d\u0259yi\u015fiklikl\u0259r edilib. Yeniliyi \u201cvergiler.az\u201da \u201cBusiness Service Centre\u201d \u015firk\u0259tinin maliyy\u0259-m\u00fchasibatl\u0131q i\u015fl\u0259ri \u00fczr\u0259 apar\u0131c\u0131 m\u00fct\u0259x\u0259ssisi S\u0259bin\u0259 Mirz\u0259yeva \u015f\u0259rh edir.\u00a0<\/strong><\/em><\/p>\n\n\n

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Vergi M\u0259c\u0259ll\u0259sin\u0259 \u0259sas\u0259n, fiziki \u015f\u0259xs olan istehlak\u00e7\u0131lar t\u0259r\u0259find\u0259n \u018fDV-nin bir hiss\u0259sinin geri qaytar\u0131lmas\u0131 (neft v\u0259 qaz m\u0259hsullar\u0131, avtomobill\u0259r, alkoqollu i\u00e7kil\u0259r v\u0259 t\u00fct\u00fcn m\u0259mulatlar\u0131 istisna olmaqla) qaydas\u0131 na\u011fds\u0131z qaydada \u00f6d\u0259nilmi\u015f \u018fDV m\u0259bl\u0259\u011finin 17,5 faizini, na\u011fd \u015f\u0259klind\u0259 \u00f6d\u0259nildiyi halda is\u0259 5%-ni t\u0259\u015fkil edir (teatr tama\u015falar\u0131, film n\u00fcmayi\u015fi, muzey ziyar\u0259ti v\u0259 simfonik orkestrin konserti sah\u0259sind\u0259 g\u00f6st\u0259ril\u0259n xidm\u0259tl\u0259r\u0259 g\u00f6r\u0259 qaytar\u0131lan \u018fDV m\u0259bl\u0259\u011fi istisna olmaqla).<\/p>\n\n\n\n

Vergi M\u0259c\u0259ll\u0259sinin 165.5-ci madd\u0259sin\u0259 edil\u0259n d\u0259yi\u015fiklikl\u0259r\u0259 \u0259sas\u0259n, 2025-ci ilin 1 iyul tarixind\u0259n etibar\u0259n teatr tama\u015falar\u0131, muzey v\u0259 s\u0259rgi biletl\u0259ri, simfonik orkestr, film n\u00fcmayi\u015fi sah\u0259sind\u0259 al\u0131nm\u0131\u015f xidm\u0259tl\u0259r\u0259 g\u00f6r\u0259 yaln\u0131z na\u011fds\u0131z qaydada \u00f6d\u0259nil\u0259n \u018fDV-nin 50 faizinin geri qaytar\u0131lmas\u0131 m\u00fcmk\u00fcn olacaq. Bu zaman n\u0259zar\u0259t-kassa aparat\u0131n\u0131n \u00e7eki Vergi M\u0259c\u0259ll\u0259sinin t\u0259l\u0259bl\u0259rin\u0259 cavab verm\u0259lidir. Yeniliyin \u0259sas m\u0259qs\u0259di \u00f6lk\u0259d\u0259 m\u0259d\u0259niyy\u0259t v\u0259 inc\u0259s\u0259n\u0259t t\u0259dbirl\u0259rin\u0259 olan mara\u011f\u0131 art\u0131rmaq, \u0259halini bu t\u0259dbirl\u0259rd\u0259 i\u015ftirak etm\u0259y\u0259 h\u0259v\u0259sl\u0259ndirm\u0259k v\u0259 d\u00f6vl\u0259t t\u0259r\u0259find\u0259n m\u0259d\u0259niyy\u0259t sah\u0259sinin inki\u015faf\u0131na d\u0259st\u0259k verm\u0259kdir.<\/p>\n\n\n\n

Misal:<\/strong> V\u0259t\u0259nda\u015f 2025-ci ilin sentyabr ay\u0131nda simfonik orkestrin konserti \u00fc\u00e7\u00fcn 59 manata na\u011fds\u0131z qaydada bilet al\u0131r. Bu m\u0259bl\u0259\u011fin 50 manat\u0131 biletin d\u0259y\u0259ri, 9 manat\u0131 is\u0259 \u018fDV m\u0259bl\u0259\u011fidir. Vergi M\u0259c\u0259ll\u0259sind\u0259 edilmi\u015f d\u0259yi\u015fiklikl\u0259r\u0259 \u0259sas\u0259n, v\u0259t\u0259nda\u015f h\u0259min \u018fDV m\u0259bl\u0259\u011finin 50%-ni, y\u0259ni 4.5 manat\u0131n\u0131 geri ala bil\u0259c\u0259k.<\/p>\n\n\n\n

\u018fcn\u0259bil\u0259r v\u0259 v\u0259t\u0259nda\u015fl\u0131\u011f\u0131 olmayan \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n Az\u0259rbaycan Respublikas\u0131 \u0259razisind\u0259 al\u0131nm\u0131\u015f mallara g\u00f6r\u0259 (istehsal v\u0259 kommersiya m\u0259qs\u0259dl\u0259ri istisna olmaqla) \u00f6d\u0259nilmi\u015f \u018fDV m\u0259bl\u0259\u011fi m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f qaydalara \u0259sas\u0259n geri qaytar\u0131l\u0131r. H\u0259m\u00e7inin, Vergi M\u0259c\u0259ll\u0259sind\u0259 edilmi\u015f d\u0259yi\u015fiklikl\u0259r\u0259 \u0259sas\u0259n, \u0259cn\u0259bil\u0259r v\u0259 v\u0259t\u0259nda\u015fl\u0131\u011f\u0131 olmayan \u015f\u0259xsl\u0259r\u0259 tibb m\u00fc\u0259ssis\u0259l\u0259ri v\u0259 \u00f6z\u0259l tibbi praktika il\u0259 m\u0259\u015f\u011ful olan fiziki \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n g\u00f6st\u0259rilmi\u015f xidm\u0259tl\u0259r\u0259 g\u00f6r\u0259 yaln\u0131z na\u011fds\u0131z qaydada \u00f6d\u0259nilmi\u015f \u018fDV m\u0259bl\u0259\u011fi geri qaytar\u0131l\u0131r. \u00c7\u00fcnki na\u011fd \u00f6d\u0259ni\u015fl\u0259r \u00fc\u00e7\u00fcn \u018fDV-nin geri qaytar\u0131lma proseduru t\u0259tbiq edilmir. Bu d\u0259yi\u015fiklik h\u0259min \u015f\u0259xsl\u0259rin 90 g\u00fcn m\u00fcdd\u0259tind\u0259 \u00f6lk\u0259 \u0259razisini t\u0259rk etdikl\u0259ri halda t\u0259tbiq olunur. Xarici \u00f6lk\u0259 v\u0259t\u0259nda\u015f\u0131 tibbi xidm\u0259t g\u00f6st\u0259ril\u0259n yer\u0259 yax\u0131n olan x\u00fcsusi m\u0259nt\u0259q\u0259d\u0259 v\u0259 ya onlayn vergiqaytarma portal\u0131 vasit\u0259sil\u0259 \u018fDV-nin geri qaytar\u0131lmas\u0131n\u0131 h\u0259yata ke\u00e7ir\u0259 bil\u0259r. Vergi M\u0259c\u0259ll\u0259sind\u0259 \u018fDV-nin geri qaytar\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 edil\u0259n d\u0259yi\u015fiklikl\u0259r h\u0259m yerli, h\u0259m d\u0259 \u0259cn\u0259bi vergi \u00f6d\u0259yicil\u0259rinin \u018fDV-ni geri almaq prosesini daha sad\u0259 v\u0259 \u015f\u0259ffaf etm\u0259k m\u0259qs\u0259di da\u015f\u0131y\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

Xarici \u00f6lk\u0259 v\u0259t\u0259nda\u015flar\u0131 da \u018fDV-ni geri alacaq – n\u0259l\u0259r d\u0259yi\u015fdi? Vergi \u00f6d\u0259yicil\u0259rinin \u0259lav\u0259 d\u0259y\u0259r vergisinin (\u018fDV) bir hiss\u0259ninin geri qaytar\u0131lmas\u0131 prosesind\u0259 daha rahat v\u0259 \u015f\u0259ffaf bir sistem\u0259 ke\u00e7idini t\u0259min etm\u0259k m\u0259qs\u0259dil\u0259 2025-ci ild\u0259n Vergi M\u0259c\u0259ll\u0259sind\u0259…<\/p>\n","protected":false},"author":2,"featured_media":33921,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/33920"}],"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=33920"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/33920\/revisions"}],"predecessor-version":[{"id":33922,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/33920\/revisions\/33922"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/33921"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=33920"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=33920"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=33920"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}