{"id":18411,"date":"2026-02-02T15:34:51","date_gmt":"2026-02-02T11:34:51","guid":{"rendered":"https:\/\/duzgun.az\/?p=18411"},"modified":"2026-02-02T15:59:15","modified_gmt":"2026-02-02T11:59:15","slug":"elektron-ticar%c9%99tl%c9%99-m%c9%99sgul-olanlarin-n%c9%99z%c9%99rin%c9%99","status":"publish","type":"post","link":"https:\/\/duzgun.az\/?p=18411","title":{"rendered":"Elektron ticar\u0259tl\u0259 m\u0259\u015f\u011ful olanlar\u0131n n\u0259z\u0259rin\u0259!"},"content":{"rendered":"

D\u00fczg\u00fcn.az\u00a0 x\u0259b\u0259r\u00a0 verir ki,<\/strong> elektron ticar\u0259ti h\u0259yata ke\u00e7ir\u0259n qeyri-rezident \u015f\u0259xsl\u0259rin \u018fDV m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn vergi u\u00e7otuna al\u0131nmas\u0131 mexanizmi t\u0259kmill\u0259\u015fdiril\u0259c\u0259k.<\/span><\/p>\n

Bu m\u0259s\u0259l\u0259 Milli M\u0259clisin bug\u00fcnk\u00fc plenar iclas\u0131nda m\u00fczakir\u0259 olunan Vergi M\u0259c\u0259ll\u0259sind\u0259 d\u0259yi\u015fiklik edilm\u0259si bar\u0259d\u0259 qanun layih\u0259sind\u0259 \u00f6z \u0259ksini tap\u0131b.<\/span><\/p>\n

Qanun layih\u0259sin\u0259 \u0259sas\u0259n, vergi orqanlar\u0131nda u\u00e7otda olmayan \u015f\u0259xsl\u0259r\u0259 elektron ticar\u0259t qaydas\u0131nda i\u015fl\u0259rin v\u0259 xidm\u0259tl\u0259rin t\u0259qdim edilm\u0259sind\u0259n g\u0259lir \u0259ld\u0259 ed\u0259n internet informasiya ehtiyat\u0131 vasit\u0259sil\u0259 elektron ticar\u0259ti h\u0259yata ke\u00e7ir\u0259n qeyri-rezidentl\u0259r (Vergi M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan Az\u0259rbaycanda qeyri-rezident h\u00fcquqi \u015f\u0259xsin v\u0259 ya qeyri-rezident fiziki \u015f\u0259xsin daimi n\u00fcmay\u0259nd\u0259likl\u0259ri istisna olmaqla) al\u0131c\u0131s\u0131 Az\u0259rbaycanda olan i\u015f v\u0259 xidm\u0259tl\u0259rin t\u0259qdim edilm\u0259sind\u0259n d\u00f6vriyy\u0259si t\u0259qvim ili \u0259rzind\u0259 10 000 AB\u015e dollar\u0131n\u0131n manat ekvivalentini ke\u00e7dikd\u0259n sonra 30 g\u00fcn m\u00fcdd\u0259tind\u0259 elektron qaydada vergi u\u00e7otuna al\u0131nmal\u0131d\u0131rlar. Burada qeyd olunan d\u00f6vriyy\u0259si 10 000 AB\u015e dollar\u0131n\u0131n manat ekvivalentind\u0259n a\u015fa\u011f\u0131 olan qeyri-rezidentin elektron qaydada vergi u\u00e7otuna al\u0131nmas\u0131 k\u00f6n\u00fcll\u00fc olaraq h\u0259yata ke\u00e7iril\u0259c\u0259k.<\/span><\/p>\n

M\u0259sl\u0259h\u0259t, h\u00fcquq, maliyy\u0259, m\u00fchasibat, dizayn v\u0259 m\u00fch\u0259ndis xidm\u0259tl\u0259rinin elektron po\u00e7t v\u0259 dig\u0259r interaktiv \u00fcnsiyy\u0259t vasit\u0259l\u0259ri il\u0259 g\u00f6st\u0259rilm\u0259si, internet vasit\u0259sil\u0259 real vaxt rejimind\u0259 g\u00f6st\u0259ril\u0259n t\u0259dris v\u0259 t\u0259lim xidm\u0259tl\u0259ri, habel\u0259 elm, t\u0259hsil, m\u0259d\u0259niyy\u0259t, idman v\u0259 \u0259yl\u0259nc\u0259 t\u0259dbirl\u0259ri \u00fc\u00e7\u00fcn biletl\u0259rin onlayn sifari\u015f edilm\u0259si xidm\u0259tl\u0259ri bu madd\u0259nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn elektron ticar\u0259t qaydas\u0131nda t\u0259qdim edil\u0259n xidm\u0259tl\u0259r\u0259 aid edilm\u0259y\u0259c\u0259k.<\/span><\/p>\n

Vergi orqanlar\u0131nda u\u00e7otda olmayan \u015f\u0259xsl\u0259r\u0259 elektron ticar\u0259t qaydas\u0131nda i\u015fl\u0259rin v\u0259 xidm\u0259tl\u0259rin t\u0259qdim edilm\u0259sind\u0259n g\u0259lir \u0259ld\u0259 ed\u0259n internet informasiya ehtiyat\u0131 vasit\u0259sil\u0259 elektron ticar\u0259ti h\u0259yata ke\u00e7ir\u0259n qeyri-rezidentin (Vergi M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan Az\u0259rbaycanda qeyri-rezident h\u00fcquqi \u015f\u0259xsin v\u0259 ya qeyri-rezident fiziki \u015f\u0259xsin daimi n\u00fcmay\u0259nd\u0259likl\u0259ri istisna olmaqla) elektron qaydada vergi u\u00e7otuna al\u0131nmas\u0131, yenid\u0259n u\u00e7ota al\u0131nmas\u0131 v\u0259 u\u00e7otdan \u00e7\u0131xar\u0131lmas\u0131, \u018fDV-nin \u00f6d\u0259yicisi kimi qeydiyyata al\u0131nmas\u0131, \u018fDV b\u0259yannam\u0259sinin t\u0259qdim edilm\u0259si v\u0259 \u018fDV-nin \u00f6d\u0259nilm\u0259si qaydas\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edil\u0259c\u0259k.<\/span><\/p>\n

Vergi \u00f6d\u0259yicisi yuxar\u0131dak\u0131 \u00fc\u00e7 abzasda n\u0259z\u0259rd\u0259 tutulan qaydada u\u00e7ota al\u0131nan qeyri-rezident \u015f\u0259xsl\u0259r\u0259 m\u00fcnasib\u0259td\u0259 \u018fDV-ni h\u0259r hesabat d\u00f6vr\u00fc \u00fc\u00e7\u00fcn hesabat d\u00f6vr\u00fcnd\u0259n sonrak\u0131 ay\u0131n sonuncu g\u00fcn\u00fcnd\u0259n gec olmayaraq b\u00fcdc\u0259y\u0259 \u00f6d\u0259m\u0259y\u0259 borclu olacaq.<\/span><\/p>\n

Q\u00fcvv\u0259d\u0259 olan qanunvericiliy\u0259 g\u00f6r\u0259, rezidentl\u0259r\u0259 elektron ticar\u0259t qaydas\u0131nda i\u015fl\u0259rin v\u0259 xidm\u0259tl\u0259rin t\u0259qdim edilm\u0259sind\u0259n g\u0259lir \u0259ld\u0259 ed\u0259n internet informasiya ehtiyat\u0131 vasit\u0259sil\u0259 elektron ticar\u0259ti h\u0259yata ke\u00e7ir\u0259n qeyri-rezidentin (Vergi M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan Az\u0259rbaycanda qeyri-rezident h\u00fcquqi \u015f\u0259xsin v\u0259 ya qeyri-rezident fiziki \u015f\u0259xsin daimi n\u00fcmay\u0259nd\u0259likl\u0259ri istisna olmaqla) elektron qaydada vergi u\u00e7otuna al\u0131nmas\u0131, yenid\u0259n u\u00e7ota al\u0131nmas\u0131 v\u0259 u\u00e7otdan \u00e7\u0131xar\u0131lmas\u0131, \u018fDV-nin \u00f6d\u0259yicisi kimi qeydiyyata al\u0131nmas\u0131, \u018fDV b\u0259yannam\u0259sinin t\u0259qdim edilm\u0259si v\u0259 \u018fDV-nin \u00f6d\u0259nilm\u0259si qaydas\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilir.<\/span><\/p>\n

Qanun layih\u0259si m\u00fczakir\u0259l\u0259rd\u0259n sonra s\u0259sverm\u0259y\u0259 qoyularaq I oxunu\u015fda q\u0259bul edilib.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

D\u00fczg\u00fcn.az\u00a0 x\u0259b\u0259r\u00a0 verir ki, elektron ticar\u0259ti h\u0259yata ke\u00e7ir\u0259n qeyri-rezident \u015f\u0259xsl\u0259rin \u018fDV m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn vergi u\u00e7otuna al\u0131nmas\u0131 mexanizmi t\u0259kmill\u0259\u015fdiril\u0259c\u0259k.<\/p>\n","protected":false},"author":2,"featured_media":18412,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15,1],"tags":[],"class_list":["post-18411","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gundm","category-esas"],"_links":{"self":[{"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/posts\/18411","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/duzgun.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=18411"}],"version-history":[{"count":1,"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/posts\/18411\/revisions"}],"predecessor-version":[{"id":18413,"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/posts\/18411\/revisions\/18413"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/media\/18412"}],"wp:attachment":[{"href":"https:\/\/duzgun.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18411"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/duzgun.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=18411"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/duzgun.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18411"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}