{"id":9524,"date":"2023-03-27T09:00:00","date_gmt":"2023-03-27T06:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=9524"},"modified":"2023-03-27T10:33:56","modified_gmt":"2023-03-27T07:33:56","slug":"k%c9%99nd-t%c9%99s%c9%99rrufati-m%c9%99hsullarinin-alisi-zamani-%c9%99dv-hansi-halda-umumi-dovriyy%c9%99d%c9%99n-hesablanir","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=9524","title":{"rendered":"K\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n al\u0131\u015f\u0131 zaman\u0131 \u018fDV hans\u0131 halda \u00fcmumi d\u00f6vriyy\u0259d\u0259n hesablan\u0131r"},"content":{"rendered":"\n

K\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n al\u0131\u015f\u0131 zaman\u0131 \u018fDV hans\u0131 halda \u00fcmumi d\u00f6vriyy\u0259d\u0259n hesablan\u0131r<\/strong><\/p>\n\n\n

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

Vergi M\u0259c\u0259ll\u0259sinin 174.4-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n, 2022-ci ilin yanvar\u0131n 1-d\u0259n \u0259ld\u0259 edilmi\u015f k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n (yerli v\u0259 xarici m\u0259n\u015f\u0259li) al\u0131\u015f\u0131 elektron qaim\u0259-faktura, idxal g\u00f6mr\u00fck b\u0259yannam\u0259si v\u0259 bu b\u0259yannam\u0259 il\u0259 ba\u011fl\u0131 hesab-faktura, habel\u0259, elektron al\u0131\u015f akt\u0131 il\u0259 topdan v\u0259 p\u0259rak\u0259nd\u0259 sat\u0131\u015f\u0131 m\u00fcvafiq olaraq elektron qaim\u0259-faktura v\u0259 n\u0259zar\u0259t kassa-aparat\u0131n\u0131n \u00e7eki il\u0259 r\u0259smil\u0259\u015fdirildiyi halda bu madd\u0259d\u0259 g\u00f6st\u0259ril\u0259n tarixd\u0259n \u00fc\u00e7 il m\u00fcdd\u0259tind\u0259 \u018fDV ticar\u0259t \u0259lav\u0259sind\u0259n hesablan\u0131r.\u00a0K\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n al\u0131\u015f\u0131 elektron qaim\u0259-faktura, idxal g\u00f6mr\u00fck b\u0259yannam\u0259si v\u0259 bu b\u0259yannam\u0259 il\u0259 ba\u011fl\u0131 hesab-faktura, habel\u0259,\u00a0elektron al\u0131\u015f akt\u0131 il\u0259, topdan v\u0259 p\u0259rak\u0259nd\u0259 sat\u0131\u015f\u0131 m\u00fcvafiq olaraq elektron qaim\u0259-faktura v\u0259 n\u0259zar\u0259t kassa-aparat\u0131n\u0131n \u00e7eki il\u0259 r\u0259smil\u0259\u015fdirilm\u0259dikd\u0259 \u018fDV \u00fcmumi d\u00f6vriyy\u0259d\u0259n hesablan\u0131r.\u00a0Madd\u0259d\u0259 diqq\u0259t \u00e7\u0259k\u0259n 3 vacib m\u0259qam\u0131 qeyd edirik:<\/p>\n\n\n\n

1.Madd\u0259d\u0259 2022-ci ilin yanvar\u0131n 1-d\u0259n \u0259ld\u0259 edilmi\u015f k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131 \u00fczr\u0259 s\u0259n\u0259dl\u0259\u015fm\u0259l\u0259rin d\u00fczg\u00fcn h\u0259yata ke\u00e7irilm\u0259si vur\u011fulan\u0131r. Qeyd ed\u0259k ki, Vergi M\u0259c\u0259ll\u0259sind\u0259 d\u0259yi\u015fiklikl\u0259ri n\u0259z\u0259rd\u0259 tutan qanunun ke\u00e7id m\u00fcdd\u0259as\u0131nda bildirilir ki, \u018fDV-nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyatda olan k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n (yerli v\u0259 xarici m\u0259n\u015f\u0259li) topdan v\u0259 p\u0259rak\u0259nd\u0259 sat\u0131\u015f\u0131n\u0131 h\u0259yata ke\u00e7ir\u0259n \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n 2022-ci il yanvar\u0131n 1-d\u0259k \u018fDV \u00f6d\u0259nilm\u0259kl\u0259 \u0259ld\u0259 edilmi\u015f v\u0259 m\u00fcvafiq \u0259v\u0259zl\u0259\u015fdirm\u0259 al\u0131nm\u0131\u015f sahiblikl\u0259rind\u0259 qalan k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n sonradan sat\u0131\u015f\u0131 zaman\u0131 \u018fDV h\u0259min mallar\u0131n tam sat\u0131\u015f d\u0259y\u0259rind\u0259n hesablan\u0131r.<\/p>\n\n\n\n

2. 2022-ci ilin yanvar\u0131n 1-d\u0259n \u0259ld\u0259 edilmi\u015f k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131 \u00fczr\u0259 a\u015fa\u011f\u0131dak\u0131 s\u0259n\u0259dl\u0259rd\u0259n \u0259n az\u0131 biri olmad\u0131qda \u018fDV ticar\u0259t \u0259lav\u0259sind\u0259n yox, \u00fcmumi d\u00f6vriyy\u0259d\u0259n hesablanacaq:<\/p>\n\n\n\n

– elektron qaim\u0259-faktura (vergi \u00f6d\u0259yicil\u0259rind\u0259n al\u0131nd\u0131qda);<\/p>\n\n\n\n

– idxal g\u00f6mr\u00fck b\u0259yannam\u0259si v\u0259 bu b\u0259yannam\u0259 il\u0259 ba\u011fl\u0131 hesab-faktura (idxal olunduqda);<\/p>\n\n\n\n

– elektron al\u0131\u015f akt\u0131 il\u0259 (v\u0259t\u0259nda\u015fdan) al\u0131nd\u0131qda.<\/p>\n\n\n\n

3. K\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n t\u0259qdim edilm\u0259si Vergi M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq h\u0259yata ke\u00e7irilm\u0259lidir. Vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n mallar\u0131n t\u0259qdim edilm\u0259si a\u015fa\u011f\u0131dak\u0131 s\u0259n\u0259dl\u0259rl\u0259 r\u0259smil\u0259\u015fdirilm\u0259lidir:<\/p>\n\n\n\n

– elektron qaim\u0259-faktura (topdansat\u0131\u015f qaydas\u0131nda);<\/p>\n\n\n\n

– n\u0259zar\u0259t kassa-aparat\u0131n\u0131n \u00e7eki (p\u0259rak\u0259nd\u0259 sat\u0131\u015f qaydas\u0131nda).<\/p>\n\n\n\n

m\u0259nb\u0259:\u00a0csgroup.az<\/a><\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n al\u0131\u015f\u0131 zaman\u0131 \u018fDV hans\u0131 halda \u00fcmumi d\u00f6vriyy\u0259d\u0259n hesablan\u0131r Vergi M\u0259c\u0259ll\u0259sinin 174.4-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n, 2022-ci ilin yanvar\u0131n 1-d\u0259n \u0259ld\u0259 edilmi\u015f k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n (yerli v\u0259 xarici m\u0259n\u015f\u0259li) al\u0131\u015f\u0131 elektron qaim\u0259-faktura, idxal g\u00f6mr\u00fck b\u0259yannam\u0259si…<\/p>\n","protected":false},"author":2,"featured_media":9527,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[50,12],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/9524"}],"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=9524"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/9524\/revisions"}],"predecessor-version":[{"id":9528,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/9524\/revisions\/9528"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/9527"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9524"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9524"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9524"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}