{"id":34146,"date":"2025-03-10T01:00:00","date_gmt":"2025-03-09T22:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=34146"},"modified":"2025-03-10T07:36:50","modified_gmt":"2025-03-10T04:36:50","slug":"e-qaim%c9%99-fakturanin-gecikdirilm%c9%99sin%c9%99-gor%c9%99-c%c9%99rim%c9%99-t%c9%99tbiq-olunur","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=34146","title":{"rendered":"E-qaim\u0259 fakturan\u0131n gecikdirilm\u0259sin\u0259 g\u00f6r\u0259 c\u0259rim\u0259 t\u0259tbiq olunur?"},"content":{"rendered":"\n

E-qaim\u0259 fakturan\u0131n gecikdirilm\u0259sin\u0259 g\u00f6r\u0259 c\u0259rim\u0259 t\u0259tbiq olunur?<\/strong><\/p>\n\n\n\n

\u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib ki, elektron qaim\u0259-fakturan\u0131n t\u0259rtibi v\u0259 t\u0259tbiqi il\u0259 ba\u011fl\u0131 qaydalar Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin 2021-ci il 2 fevral tarixli 26 n\u00f6mr\u0259li Q\u0259rar\u0131 il\u0259 t\u0259sdiq edilmi\u015f \u201cElektron qaim\u0259-fakturan\u0131n formas\u0131, t\u0259tbiqi, u\u00e7otu v\u0259 istifad\u0259si Qaydalar\u0131\u201d il\u0259 t\u0259nziml\u0259nir.<\/p>\n\n\n

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

Diqq\u0259t\u0259 \u00e7atd\u0131r\u0131l\u0131b ki, Vergi M\u0259c\u0259ll\u0259sinin 71-1.1-ci madd\u0259sinin m\u00fcdd\u0259alar\u0131na \u0259sas\u0259n, bu M\u0259c\u0259ll\u0259 il\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f hallarda mallar\u0131 t\u0259qdim ed\u0259n, i\u015fl\u0259ri g\u00f6r\u0259n v\u0259 xidm\u0259tl\u0259ri g\u00f6st\u0259r\u0259n vergi orqan\u0131nda u\u00e7otda olan \u015f\u0259xs elektron qaim\u0259-fakturan\u0131 t\u0259qdim etm\u0259lidir. Elektron qaim\u0259-faktura mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) al\u0131c\u0131ya t\u0259qdim olunmas\u0131 bar\u0259d\u0259 m\u0259lumatlar\u0131 \u00f6z\u00fcnd\u0259 \u0259ks etdir\u0259n s\u0259n\u0259dl\u0259r (m\u00fcqavil\u0259l\u0259r (\u0259qdl\u0259r), t\u0259hvil-t\u0259slim aktlar\u0131, mallar\u0131n al\u0131nmas\u0131 \u00fc\u00e7\u00fcn v\u0259kal\u0259tnam\u0259 v\u0259 s.) \u0259sas\u0131nda doldurulur v\u0259 bu bar\u0259d\u0259 m\u0259lumat elektron qaim\u0259-fakturan\u0131n \u201c\u018fsas\u201d rekvizitind\u0259 \u0259ksini tap\u0131r.<\/p>\n\n\n\n

Vergi M\u0259c\u0259ll\u0259sinin 71-1-ci madd\u0259sin\u0259 \u0259sas\u0259n, mallar\u0131 t\u0259qdim ed\u0259n, i\u015fl\u0259ri g\u00f6r\u0259n v\u0259 xidm\u0259tl\u0259ri g\u00f6st\u0259r\u0259n vergi orqan\u0131nda u\u00e7otda olan \u015f\u0259xs t\u0259r\u0259find\u0259n i\u015fl\u0259rin g\u00f6r\u00fclm\u0259si v\u0259 xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si \u00fczr\u0259 elektron qaim\u0259-faktura i\u015fl\u0259rin g\u00f6r\u00fcld\u00fcy\u00fc v\u0259 xidm\u0259tl\u0259rin g\u00f6st\u0259rildiyi tarixd\u0259n 5 g\u00fcn m\u00fcdd\u0259tind\u0259 t\u0259qdim edilir.<\/p>\n\n\n\n

Xidm\u0259td\u0259n o da bildirilib ki, Vergi M\u0259c\u0259ll\u0259sinin 58.13-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n, elektron qaim\u0259-faktura t\u0259qdim edilm\u0259li oldu\u011fu halda mallar\u0131n elektron qaim\u0259-faktura verilm\u0259d\u0259n t\u0259qdim edilm\u0259sin\u0259 g\u00f6r\u0259 \u2013 mallar\u0131 t\u0259qdim ed\u0259n \u015f\u0259xs\u0259 t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hala birinci d\u0259f\u0259 yol verdikd\u0259 t\u0259qdim edilmi\u015f mallar\u0131n sat\u0131\u015f qiym\u0259tinin 10 faizi, ikinci d\u0259f\u0259 yol verdikd\u0259 20 faizi, \u00fc\u00e7 v\u0259 daha \u00e7ox d\u0259f\u0259 yol verdikd\u0259 is\u0259 40 faizi miqdar\u0131nda maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir.<\/p>\n\n\n\n

\u018fsas: Vergi M\u0259c\u0259ll\u0259sinin 16-c\u0131 , 58- ci v\u0259 71-1-ci madd\u0259l\u0259ri.<\/p>\n","protected":false},"excerpt":{"rendered":"

E-qaim\u0259 fakturan\u0131n gecikdirilm\u0259sin\u0259 g\u00f6r\u0259 c\u0259rim\u0259 t\u0259tbiq olunur? \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib ki, elektron qaim\u0259-fakturan\u0131n t\u0259rtibi v\u0259 t\u0259tbiqi il\u0259 ba\u011fl\u0131 qaydalar Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin 2021-ci il 2 fevral tarixli 26 n\u00f6mr\u0259li Q\u0259rar\u0131…<\/p>\n","protected":false},"author":2,"featured_media":32334,"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\/34146"}],"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=34146"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/34146\/revisions"}],"predecessor-version":[{"id":34147,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/34146\/revisions\/34147"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/32334"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=34146"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=34146"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=34146"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}