{"id":39659,"date":"2025-08-26T02:00:00","date_gmt":"2025-08-25T23:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=39659"},"modified":"2025-08-28T10:36:08","modified_gmt":"2025-08-28T07:36:08","slug":"f%c9%99rdi-sahibkarlarin-g%c9%99lir-vergisind%c9%99n-guz%c9%99st-%c9%99ld%c9%99etm%c9%99-s%c9%99rtl%c9%99ri-meyarlar-telebler","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=39659","title":{"rendered":"F\u0259rdi sahibkarlar\u0131n g\u0259lir vergisind\u0259n g\u00fcz\u0259\u015ft \u0259ld\u0259etm\u0259 \u015f\u0259rtl\u0259ri: Meyarlar, T\u0259l\u0259bl\u0259r"},"content":{"rendered":"\n

F\u0259rdi sahibkarlar\u0131n g\u0259lir vergisind\u0259n g\u00fcz\u0259\u015ft \u0259ld\u0259etm\u0259 \u015f\u0259rtl\u0259ri: Meyarlar, T\u0259l\u0259bl\u0259r<\/strong><\/p>\n\n\n\n

F\u0259rdi sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r \u00fc\u00e7\u00fcn vergi g\u00fcz\u0259\u015ftl\u0259ri, x\u00fcsusil\u0259 g\u0259lir vergisind\u0259n 75%-lik azadolma haz\u0131rda geni\u015f m\u00fczakir\u0259 edil\u0259n v\u0259 tez-tez suallar do\u011furan m\u0259s\u0259l\u0259l\u0259rd\u0259ndir. Bu sah\u0259d\u0259 t\u0259tbiq olunan g\u00fcz\u0259\u015ftl\u0259r h\u0259m vergi y\u00fck\u00fcn\u00fcn azald\u0131lmas\u0131, h\u0259m d\u0259 sahibkarl\u0131\u011f\u0131n t\u0259\u015fviqi bax\u0131m\u0131ndan m\u00fch\u00fcm \u0259h\u0259miyy\u0259t k\u0259sb edir.<\/p>\n\n\n

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

M\u00f6vzunu \u201cvergiler.az\u201d \u00fc\u00e7\u00fcn maliyy\u0259 h\u00fcququ \u00fczr\u0259 ekspert F\u0259rid Zalov \u015f\u0259rh edir.
\u00a0<\/p>\n\n\n\n

Az\u0259rbaycan Respublikas\u0131 Vergi M\u0259c\u0259ll\u0259sinin 102.1.30 v\u0259 102.1.30-1-ci madd\u0259l\u0259rin\u0259 \u0259sas\u0259n, f\u0259rdi sahibkarlar\u0131n g\u0259lir vergisin\u0259 g\u00f6r\u0259 75% g\u00fcz\u0259\u015ft \u0259ld\u0259 etm\u0259si m\u00fcmk\u00fcn ola bil\u0259r. Lakin bu g\u00fcz\u0259\u015ftin t\u0259tbiqi \u00fc\u00e7\u00fcn konkret \u015f\u0259rtl\u0259r v\u0259 meyarlar m\u00f6vcuddur.<\/p>\n\n\n\n

M\u0259c\u0259ll\u0259nin 102.1.30-1-ci madd\u0259sin\u0259 \u0259sas\u0259n, g\u00fcz\u0259\u015ft yaln\u0131z a\u015fa\u011f\u0131dak\u0131 hallarda t\u0259tbiq edilir:<\/p>\n\n\n\n

\u2022 F\u0259rdi sahibkar\u0131n f\u0259aliyy\u0259ti Vergi M\u0259c\u0259ll\u0259sinin 102.1.30-1-ci madd\u0259sind\u0259 sadalanan sah\u0259l\u0259rd\u0259n birin\u0259 uy\u011fun olmal\u0131d\u0131r. Bu sah\u0259l\u0259r\u0259 proqram t\u0259minat\u0131, t\u0259rc\u00fcm\u0259, reklam, t\u0259dqiqat, t\u0259hsil, dizayn v\u0259 dig\u0259r pe\u015f\u0259kar xidm\u0259tl\u0259r daxildir;
\u2022 H\u0259min f\u0259aliyy\u0259t \u00fczr\u0259 t\u0259qvim ili \u0259rzind\u0259 \u0259ld\u0259 olunan g\u0259lir (x\u0259rcl\u0259r n\u0259z\u0259r\u0259 al\u0131nmadan) 45.000 manatad\u0259k olmal\u0131d\u0131r;
\u2022 \u018fg\u0259r sahibkar bir ne\u00e7\u0259 f\u0259aliyy\u0259tl\u0259 m\u0259\u015f\u011fuldursa, g\u00fcz\u0259\u015ft h\u00fcququnun yaranmas\u0131 \u00fc\u00e7\u00fcn bu siyah\u0131ya daxil olan f\u0259aliyy\u0259t \u00fczr\u0259 g\u0259lirin \u00fcmumi g\u0259lird\u0259ki pay\u0131 50%-d\u0259n az olmamal\u0131d\u0131r.<\/p>\n\n\n\n

Bu \u015f\u0259rtl\u0259r\u0259 cavab verildiyi halda, fiziki \u015f\u0259xsin f\u0259aliyy\u0259tind\u0259n \u0259ld\u0259 olunan g\u0259lirin 75%-i vergid\u0259n azadd\u0131r. \u018fg\u0259r g\u0259lir m\u0259bl\u0259\u011fi 45.000 manat\u0131 ke\u00e7irs\u0259 v\u0259 ya f\u0259aliyy\u0259t uy\u011fun deyils\u0259, bu madd\u0259 \u00fczr\u0259 sahibkara g\u00fcz\u0259\u015ft t\u0259tbiq edilmir.<\/p>\n\n\n\n

Vergi M\u0259c\u0259ll\u0259sinin 102.1.30-cu madd\u0259sin\u0259 \u0259sas\u0259n, vergi \u00f6d\u0259yicisi vergi g\u00fcz\u0259\u015ftinin t\u0259tbiqi m\u0259qs\u0259dil\u0259 bu madd\u0259d\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f \u015f\u0259rtl\u0259r\u0259 cavab verm\u0259dikd\u0259 v\u0259 n\u00f6vb\u0259ti hesabat ilind\u0259 mikro sahibkarl\u0131q subyektind\u0259n dig\u0259r kateqoriya sahibkarl\u0131q subyektin\u0259 ke\u00e7dikd\u0259 f\u0259rdi sahibkar\u0131n mikro sahibkar oldu\u011fu \u0259vv\u0259lki 3 t\u0259qvim ilinin yekunlar\u0131na g\u00f6r\u0259 hesablanm\u0131\u015f v\u0259 \u00f6d\u0259nilmi\u015f g\u0259lir vergisinin 75 faizi h\u0259cmind\u0259 vergi g\u00fcz\u0259\u015fti m\u00fc\u0259yy\u0259n edilm\u0259kl\u0259 dig\u0259r sahibkarl\u0131q subyekti oldu\u011fu d\u00f6vrl\u0259rd\u0259 g\u0259lir vergisi \u00f6hd\u0259liyind\u0259n \u00e7\u0131x\u0131l\u0131r. Ba\u015fqa s\u00f6zl\u0259, vergi \u00f6d\u0259yicisi n\u00f6vb\u0259ti hesabat ilind\u0259 art\u0131q mikro sahibkar say\u0131lm\u0131rsa, o zaman ke\u00e7mi\u015f 3 t\u0259qvim ilind\u0259 mikro sahibkar kimi \u00f6d\u0259nilmi\u015f g\u0259lir vergisinin 75%-i q\u0259d\u0259r m\u0259bl\u0259\u011f g\u0259l\u0259c\u0259k ill\u0259rd\u0259ki g\u0259lir vergisi \u00f6hd\u0259liyind\u0259n \u00e7\u0131x\u0131l\u0131r.<\/p>\n\n\n\n

Bu g\u00fcz\u0259\u015ftin t\u0259tbiqi \u00fc\u00e7\u00fcn n\u00f6vb\u0259ti il a\u015fa\u011f\u0131dak\u0131 meyarlardan biri t\u0259tbiq edilm\u0259lidir:<\/p>\n\n\n\n

\u2022 Orta ayl\u0131q i\u015f\u00e7i say\u0131 10 n\u0259f\u0259rd\u0259n \u00e7ox olmal\u0131d\u0131r;
v\u0259 ya
\u2022 \u0130llik g\u0259lir (d\u00f6vriyy\u0259) 200.000 manatdan art\u0131q olmal\u0131d\u0131r.<\/p>\n\n\n\n

Bu halda, sahibkar art\u0131q ki\u00e7ik v\u0259 ya orta sahibkarl\u0131q subyektin\u0259 ke\u00e7ir v\u0259 h\u0259min ke\u00e7id g\u00fcz\u0259\u015ftin \u0259sas\u0131n\u0131 t\u0259\u015fkil edir.<\/p>\n\n\n\n

Misal 1:<\/strong><\/p>\n\n\n\n

\u2022 \u0130l: 2024
\u2022 \u0130\u015f\u00e7i say\u0131: 5 n\u0259f\u0259r
\u2022 D\u00f6vriyy\u0259: 800.000 manat<\/p>\n\n\n\n

T\u0259hlil: D\u00f6vriyy\u0259 200.000 manat\u0131 ke\u00e7diyin\u0259 g\u00f6r\u0259, sahibkar art\u0131q mikro deyil, ki\u00e7ik sahibkarl\u0131q subyekti say\u0131l\u0131r.<\/p>\n\n\n\n

N\u0259tic\u0259: 75%-lik vergi g\u00fcz\u0259\u015ftind\u0259n istifad\u0259 m\u00fcmk\u00fcnd\u00fcr.<\/p>\n\n\n\n

Misal 2:<\/strong><\/p>\n\n\n\n

\u2022 \u0130l: 2024
\u2022 \u0130\u015f\u00e7i say\u0131: 13 n\u0259f\u0259r
\u2022 D\u00f6vriyy\u0259: 170.000 manat<\/p>\n\n\n\n

T\u0259hlil: \u0130\u015f\u00e7i say\u0131 10 n\u0259f\u0259rd\u0259n \u00e7ox oldu\u011fu \u00fc\u00e7\u00fcn sahibkar mikro statusundan \u00e7\u0131x\u0131r.<\/p>\n\n\n\n

N\u0259tic\u0259: G\u00fcz\u0259\u015ft h\u00fcququ yaran\u0131r.<\/p>\n\n\n\n

Misal 3:<\/strong><\/p>\n\n\n\n

\u2022 \u0130l: 2024
\u2022 \u0130\u015f\u00e7i say\u0131: 5 n\u0259f\u0259r
\u2022 D\u00f6vriyy\u0259: 170.000 AZN<\/p>\n\n\n\n

T\u0259hlil: N\u0259 i\u015f\u00e7i say\u0131, n\u0259 d\u0259 d\u00f6vriyy\u0259 t\u0259l\u0259b olunan h\u0259ddi ke\u00e7mir, buna g\u00f6r\u0259 d\u0259 sahibkar mikro statusunda qal\u0131r.<\/p>\n\n\n\n

N\u0259tic\u0259: 75%-lik vergi g\u00fcz\u0259\u015fti t\u0259tbiq edilmir.<\/p>\n\n\n\n

Tutaq ki, sahibkarl\u0131q subyekti n\u0259 Vergi M\u0259c\u0259ll\u0259sinin 102.1.30-1-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n sah\u0259l\u0259rd\u0259 m\u0259\u015f\u011ful olur, n\u0259 d\u0259 illik ortalama 3 i\u015f\u00e7isi var, sad\u0259c\u0259 f\u0259rdi sahibkar kimi f\u0259aliyy\u0259t g\u00f6st\u0259rir. Bu halda o, 75% g\u00fcz\u0259\u015ft h\u00fcququndan istifad\u0259 ed\u0259 bil\u0259rmi?<\/p>\n\n\n\n

H\u0259min f\u0259rdi sahibkar yaln\u0131z o halda bu h\u00fcququ \u0259ld\u0259 ed\u0259 bil\u0259r ki, n\u00f6vb\u0259ti il art\u0131q mikro sahibkar say\u0131lmas\u0131n. Y\u0259ni i\u015f\u00e7i say\u0131 10-dan \u00e7ox v\u0259 ya illik d\u00f6vriyy\u0259 200.000 manatdan yuxar\u0131 olmal\u0131d\u0131r. \u018fks halda, g\u00fcz\u0259\u015ft t\u0259tbiq olunmur.<\/p>\n","protected":false},"excerpt":{"rendered":"

F\u0259rdi sahibkarlar\u0131n g\u0259lir vergisind\u0259n g\u00fcz\u0259\u015ft \u0259ld\u0259etm\u0259 \u015f\u0259rtl\u0259ri: Meyarlar, T\u0259l\u0259bl\u0259r F\u0259rdi sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r \u00fc\u00e7\u00fcn vergi g\u00fcz\u0259\u015ftl\u0259ri, x\u00fcsusil\u0259 g\u0259lir vergisind\u0259n 75%-lik azadolma haz\u0131rda geni\u015f m\u00fczakir\u0259 edil\u0259n v\u0259 tez-tez suallar do\u011furan m\u0259s\u0259l\u0259l\u0259rd\u0259ndir. Bu sah\u0259d\u0259…<\/p>\n","protected":false},"author":1,"featured_media":39660,"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\/39659"}],"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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=39659"}],"version-history":[{"count":2,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/39659\/revisions"}],"predecessor-version":[{"id":39755,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/39659\/revisions\/39755"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/39660"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=39659"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=39659"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=39659"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}