{"id":3827,"date":"2021-02-04T17:23:54","date_gmt":"2021-02-04T13:23:54","guid":{"rendered":"https:\/\/infonews.az\/?p=3827"},"modified":"2021-02-04T17:23:54","modified_gmt":"2021-02-04T13:23:54","slug":"elektron-qaim%c9%99-fakturanin-formasi-t%c9%99tbiqi-ucotu-v%c9%99-istifad%c9%99si-qaydalari-t%c9%99sdiql%c9%99nib","status":"publish","type":"post","link":"https:\/\/infonews.az\/?p=3827","title":{"rendered":"\u201cElektron qaim\u0259-fakturan\u0131n formas\u0131, t\u0259tbiqi, u\u00e7otu v\u0259 istifad\u0259si Qaydalar\u0131\u201d t\u0259sdiql\u0259nib"},"content":{"rendered":"

\u201cElektron qaim\u0259-fakturan\u0131n formas\u0131, t\u0259tbiqi, u\u00e7otu v\u0259 istifad\u0259si Qaydalar\u0131\u201d t\u0259sdiql\u0259nib<\/span><\/p>\n

“\u0130NFONEWS”<\/span><\/strong><\/a> x\u0259b\u0259r verir.<\/p>\n

Nazirl\u0259r Kabineti \u201cElektron qaim\u0259-fakturan\u0131n formas\u0131n\u0131n, t\u0259tbiqi, u\u00e7otu v\u0259 istifad\u0259si Qaydalar\u0131\u201dn\u0131n t\u0259sdiq edilm\u0259si haqq\u0131nda\u201d nin 2017-ci il 14 mart tarixli 89 n\u00f6mr\u0259li Q\u0259rar\u0131nda d\u0259yi\u015fiklik edilm\u0259si bar\u0259d\u0259\u201d Q\u0259rar q\u0259bul edib.<\/p>\n

Q\u0259rara \u0259sas\u0259n, \u201cElektron qaim\u0259-fakturan\u0131n formas\u0131, t\u0259tbiqi, u\u00e7otu v\u0259 istifad\u0259si Qaydalar\u0131\u201d t\u0259sdiq edilib. Qaydalara g\u00f6r\u0259, elektron qaim\u0259-faktura elektron formada haz\u0131rlanan v\u0259 vergi orqan\u0131nda u\u00e7otda olan \u015f\u0259xsl\u0259r\u0259 g\u00f6nd\u0259ril\u0259n ilkin u\u00e7ot s\u0259n\u0259didir. Elektron qaim\u0259-faktura a\u015fa\u011f\u0131dak\u0131 \u015f\u0259xsl\u0259r istisna olmaqla, yaln\u0131z vergi\u00f6d\u0259yicisi kimi u\u00e7ota al\u0131nm\u0131\u015f \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n haz\u0131rlan\u0131r v\u0259 t\u0259qdim edilir:<\/p>\n

– bank \u0259m\u0259liyyatlar\u0131n\u0131 h\u0259yata ke\u00e7ir\u0259n \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n m\u00fc\u015ft\u0259ril\u0259rin hesablar\u0131 \u00fczr\u0259 xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si<\/p>\n

– d\u00f6vl\u0259t hakimiyy\u0259ti, yerli \u00f6z\u00fcn\u00fcidar\u0259etm\u0259 orqanlar\u0131 v\u0259 b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131 t\u0259r\u0259find\u0259n i\u015fl\u0259rin v\u0259 xidm\u0259tl\u0259rin t\u0259qdim edilm\u0259si<\/p>\n

– notariuslar t\u0259r\u0259find\u0259n (notariat h\u0259r\u0259k\u0259tl\u0259rinin apar\u0131lmas\u0131na v\u0259 notariat h\u0259r\u0259k\u0259tl\u0259ri il\u0259 \u0259laq\u0259dar) xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si.<\/p>\n

Vergi\u00f6d\u0259yicisi kimi u\u00e7otda olmayan al\u0131c\u0131ya i\u015f, xidm\u0259t v\u0259 p\u0259rak\u0259nd\u0259 qaydada mal t\u0259qdim edildikd\u0259, ona q\u0259bz v\u0259 ya \u00e7ek verilir. Vergi\u00f6d\u0259yicisi t\u0259r\u0259find\u0259n apar\u0131lan \u0259m\u0259liyyatlar zaman\u0131 \u0259m\u0259liyyat\u0131n xarakterind\u0259n as\u0131l\u0131 olaraq a\u015fa\u011f\u0131dak\u0131 n\u00f6vl\u0259rd\u0259 elektron qaim\u0259-faktura t\u0259rtib edilir:<\/p>\n

– mallar\u0131n, i\u015fl\u0259rin v\u0259 xidm\u0259tl\u0259rin t\u0259qdim edilm\u0259si bar\u0259d\u0259<\/p>\n

– mallar\u0131n qaytar\u0131lmas\u0131 bar\u0259d\u0259<\/p>\n

– mallar\u0131n qaytar\u0131lmas\u0131 istisna olmaqla, Vergi M\u0259c\u0259ll\u0259sinin 163-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n veril\u0259n<\/p>\n

– mallar\u0131n v\u0259kal\u0259tver\u0259n (komitent) t\u0259r\u0259find\u0259n agent\u0259 (komisyon\u00e7uya) verilm\u0259si bar\u0259d\u0259<\/p>\n

– agent (komisyon\u00e7u) t\u0259r\u0259find\u0259n mallar\u0131n al\u0131c\u0131s\u0131na t\u0259qdim edil\u0259n<\/p>\n

– agent t\u0259r\u0259find\u0259n mallar\u0131n v\u0259kal\u0259tver\u0259n\u0259 qaytar\u0131lmas\u0131 bar\u0259d\u0259<\/p>\n

– mallar\u0131n emala verilm\u0259si bar\u0259d\u0259<\/p>\n

– emal prosesi ke\u00e7mi\u015f mallar\u0131n qaytar\u0131lmas\u0131 bar\u0259d\u0259<\/p>\n

– Vergi M\u0259c\u0259ll\u0259sinin 177.5-ci madd\u0259sin\u0259 \u0259sas\u0259n veril\u0259n.<\/p>\n

Elektron qaim\u0259-fakturan\u0131n u\u00e7otu h\u0259r bir vergi\u00f6d\u0259yicisi \u00fczr\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tinin Avtomatla\u015fd\u0131r\u0131lm\u0131\u015f Vergi \u0130nformasiya Sistemi – AV\u0130S vasit\u0259sil\u0259 h\u0259yata ke\u00e7irilir.<\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

\u201cElektron qaim\u0259-fakturan\u0131n formas\u0131, t\u0259tbiqi, u\u00e7otu v\u0259 istifad\u0259si Qaydalar\u0131\u201d t\u0259sdiql\u0259nib “\u0130NFONEWS” x\u0259b\u0259r verir. Nazirl\u0259r Kabineti \u201cElektron qaim\u0259-fakturan\u0131n formas\u0131n\u0131n, t\u0259tbiqi, u\u00e7otu v\u0259 istifad\u0259si Qaydalar\u0131\u201dn\u0131n t\u0259sdiq edilm\u0259si haqq\u0131nda\u201d nin 2017-ci il 14 mart… <\/p>\n","protected":false},"author":3,"featured_media":3828,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[2,11],"tags":[1026,1027],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/posts\/3827"}],"collection":[{"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/infonews.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3827"}],"version-history":[{"count":1,"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/posts\/3827\/revisions"}],"predecessor-version":[{"id":3829,"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/posts\/3827\/revisions\/3829"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/media\/3828"}],"wp:attachment":[{"href":"https:\/\/infonews.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3827"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/infonews.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3827"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/infonews.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3827"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}