Az\u0259rbaycanda pamb\u0131q istehsal\u00e7\u0131lar\u0131na m\u0259hsulun q\u0259bulu haqq\u0131nda veril\u0259n q\u0259bz elektronla\u015fd\u0131r\u0131l\u0131r.<\/p>\n
ARANTV.AZ\u00a0 x\u0259b\u0259r verir ki, <\/strong>bu, Prezident \u0130lham \u018fliyevin t\u0259sdiql\u0259diyi \u201cPamb\u0131q\u00e7\u0131l\u0131q haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununda d\u0259yi\u015fiklikd\u0259 \u0259ksini tap\u0131b.<\/p>\n S\u0259n\u0259dl\u0259 pamb\u0131q m\u0259hsulunun t\u0259hvil verilm\u0259sinin (al\u0131nmas\u0131n\u0131n) t\u0259sdiq prosesi elektronla\u015fd\u0131r\u0131l\u0131r, “pamb\u0131q q\u0259bulu s\u0259n\u0259di” l\u0259\u011fv edilir.<\/p>\n Qanunla pamb\u0131\u011f\u0131n alq\u0131-satq\u0131s\u0131n\u0131n s\u0259n\u0259dl\u0259\u015fdirilm\u0259si qaydas\u0131 Vergi M\u0259c\u0259ll\u0259sinin 71-1 (elektron qaim\u0259-fakturalar\u0131) v\u0259 71-2-ci (mallar\u0131n al\u0131\u015f akt\u0131) madd\u0259l\u0259rinin t\u0259l\u0259bl\u0259rin\u0259 uy\u011funla\u015fd\u0131r\u0131l\u0131b. Bel\u0259 ki, pamb\u0131\u011f\u0131n alq\u0131-satq\u0131s\u0131 \u00fc\u00e7\u00fcn x\u00fcsusi olaraq n\u0259z\u0259rd\u0259 tutulan “pamb\u0131q q\u0259bulu s\u0259n\u0259di”nin l\u0259\u011fvi v\u0259 bu mal\u0131n sat\u0131\u015f\u0131n\u0131n elektron qaim\u0259-fakturalar\u0131 v\u0259 ya mallar\u0131n al\u0131\u015f aktlar\u0131 il\u0259 s\u0259n\u0259dl\u0259\u015fdirilm\u0259si n\u0259z\u0259rd\u0259 tutulur.<\/p>\n Pamb\u0131q q\u0259bulu q\u0259bzi – \u00fcz\u0259rin\u0259 Maliyy\u0259 Nazirliyind\u0259n al\u0131nan x\u00fcsusi seriyalar\u0131n h\u0259kk edildiyi ciddi hesabat blank\u0131, pamb\u0131\u011f\u0131n alq\u0131-satq\u0131s\u0131 il\u0259 \u0259laq\u0259dar sat\u0131c\u0131 v\u0259 al\u0131c\u0131 aras\u0131nda hesabla\u015fman\u0131n apar\u0131lmas\u0131 \u00fc\u00e7\u00fcn \u0259sas s\u0259n\u0259ddir. Pamb\u0131\u011f\u0131n alq\u0131-satq\u0131s\u0131 t\u0259r\u0259fl\u0259rin raz\u0131l\u0131\u011f\u0131 il\u0259 t\u0259rtib edil\u0259n m\u00fcqavil\u0259y\u0259 \u0259sas\u0259n h\u0259yata ke\u00e7irilir v\u0259 Maliyy\u0259 Nazirliyi t\u0259r\u0259find\u0259n m\u00fcvafiq qaydada t\u0259sdiq olunan forma v\u0259 rekvizitl\u0259r\u0259 uy\u011fun ciddi hesabat blank\u0131 olan ka\u011f\u0131z da\u015f\u0131y\u0131c\u0131larda pamb\u0131q q\u0259bulu q\u0259bzi il\u0259 s\u0259n\u0259dl\u0259\u015fdirilir.<\/p>\n H\u0259m\u00e7inin, m\u0259hsul subsidiyas\u0131 il\u0259 ba\u011fl\u0131 h\u0259r il fermerl\u0259r Maliyy\u0259 Nazirliyinin t\u0259sdiq etdiyi reqlamentl\u0259rl\u0259 m\u00fc\u0259yy\u0259n edil\u0259n m\u00fcdd\u0259tl\u0259rd\u0259 elektron b\u0259yannam\u0259ni (m\u00fcraci\u0259ti) v\u0259 m\u0259hsulun t\u0259dar\u00fck\u00e7\u00fcy\u0259 t\u0259hvil verilm\u0259si bar\u0259d\u0259 s\u0259n\u0259dl\u0259ri (m\u0259hsulun q\u0259bul q\u0259bzl\u0259rini v\u0259 (v\u0259 ya) elektron qaim\u0259-fakturalar\u0131 v\u0259 ya mallar\u0131n al\u0131\u015f aktlar\u0131n\u0131), t\u0259dar\u00fck\u00e7\u00fcl\u0259r is\u0259 t\u0259hvil ald\u0131qlar\u0131 k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsulunun n\u00f6v\u00fc v\u0259 miqdar\u0131 bar\u0259d\u0259 m\u0259lumatlar\u0131 S\u0130S-\u0259 daxil etm\u0259lidirl\u0259r.<\/p>\n Subsidiyalar\u0131n verilm\u0259si prosesi zaman\u0131 dig\u0259r k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131nda (bu\u011fda, \u015f\u0259k\u0259r \u00e7u\u011funduru v\u0259 s.) m\u0259hsulun t\u0259hvil verilm\u0259si elektron s\u0259n\u0259dl\u0259rl\u0259 (elektron qaim\u0259-faktura v\u0259 ya elektron al\u0131\u015f akt\u0131) t\u0259sdiql\u0259nir. Yaln\u0131z pamb\u0131q \u00fczr\u0259 bu g\u00fcn\u0259d\u0259k q\u0259bul q\u0259bzi ka\u011f\u0131z \u015f\u0259klind\u0259 istifad\u0259 olunur ki, bu da “Elektron k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 informasiya sistemi”nd\u0259 (EKT\u0130S) ikili yana\u015fma v\u0259 statistik uy\u011funsuzluq yarad\u0131r. H\u0259m\u00e7inin ka\u011f\u0131z s\u0259n\u0259dl\u0259r EKT\u0130S il\u0259 D\u00f6vl\u0259t Vergi X\u0130dm\u0259tinin Avtomatla\u015fd\u0131r\u0131lm\u0131\u015f Vergi \u0130nformasiya Sistemin\u0259 (AV\u0130S) inteqrasiya olunmur, bu da m\u0259lumat ax\u0131n\u0131nda gecikm\u0259l\u0259r v\u0259 uy\u011funsuzluq yarad\u0131r. Bununla yana\u015f\u0131, ka\u011f\u0131z s\u0259n\u0259dl\u0259rl\u0259 apar\u0131lan \u0259m\u0259liyyatlar \u00fczr\u0259 real vaxtda izl\u0259m\u0259 v\u0259 yoxlama imkan\u0131 yoxdur, bu is\u0259 b\u00fcdc\u0259 v\u0259saitl\u0259rinin n\u0259zar\u0259tsiz x\u0259rcl\u0259nm\u0259si riskini art\u0131r\u0131r.<\/p>\n Pamb\u0131q m\u0259hsulunun q\u0259bul q\u0259bzinin ka\u011f\u0131z da\u015f\u0131y\u0131c\u0131larda t\u0259rtib olunmas\u0131 h\u0259m prosesin elektronla\u015fmas\u0131na v\u0259 asanla\u015fmas\u0131na mane olur, bel\u0259 ki, v\u0259t\u0259nda\u015flar q\u0259bzi skan ed\u0259r\u0259k EKT\u0130S-\u0259 daxil etm\u0259y\u0259 m\u0259cbur qal\u0131rlar.<\/p>\n Vergi M\u0259c\u0259ll\u0259sin\u0259 \u0259sas\u0259n, mallar\u0131n t\u0259hvil verilm\u0259si (t\u0259hvil al\u0131nmas\u0131) elektron qaim\u0259-faktura v\u0259 mallar\u0131n al\u0131\u015f akt\u0131 il\u0259 t\u0259sdiq edilir. H\u0259min s\u0259n\u0259dl\u0259r D\u00f6vl\u0259t Vergi Xidm\u0259tinin \u0130nternet Vergi \u0130dar\u0259sinin portal\u0131nda yarad\u0131lan “elektron qaim\u0259-faktura” v\u0259 ya “elektron al\u0131\u015f akt\u0131” altsistemind\u0259 elektron qaydada haz\u0131rlan\u0131r v\u0259 t\u0259sdiql\u0259nir.<\/p>\n Elektron qaim\u0259-fakturan\u0131n v\u0259 elektron al\u0131\u015f akt\u0131n\u0131n u\u00e7otu h\u0259r bir vergi \u00f6d\u0259yicisi \u00fczr\u0259 AV\u0130S vasit\u0259sil\u0259 h\u0259yata ke\u00e7irilir. Elektron qaim\u0259-fakturan\u0131n v\u0259 elektron al\u0131\u015f akt\u0131n\u0131n seriya v\u0259 n\u00f6mr\u0259si AV\u0130S vasit\u0259sil\u0259 verilir v\u0259 m\u00fcvafiq olaraq eyni seriyada v\u0259 eyni n\u00f6mr\u0259d\u0259 t\u0259krarlanmas\u0131na yol verilmir. AV\u0130S-d\u0259n inteqrasiya edil\u0259n m\u0259lumatlar \u0259sas\u0131nda v\u0259t\u0259nda\u015flardan \u0259lav\u0259 s\u0259n\u0259d t\u0259l\u0259b edilm\u0259d\u0259n m\u0259hsul subsidiyas\u0131 hesablana bil\u0259r.<\/p>\n","protected":false},"excerpt":{"rendered":" Az\u0259rbaycanda pamb\u0131q istehsal\u00e7\u0131lar\u0131na m\u0259hsulun q\u0259bulu haqq\u0131nda veril\u0259n q\u0259bz elektronla\u015fd\u0131r\u0131l\u0131r. ARANTV.AZ\u00a0 x\u0259b\u0259r verir ki, bu, Prezident \u0130lham \u018fliyevin t\u0259sdiql\u0259diyi \u201cPamb\u0131q\u00e7\u0131l\u0131q haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununda d\u0259yi\u015fiklikd\u0259 \u0259ksini tap\u0131b. S\u0259n\u0259dl\u0259 pamb\u0131q m\u0259hsulunun t\u0259hvil verilm\u0259sinin (al\u0131nmas\u0131n\u0131n) t\u0259sdiq prosesi elektronla\u015fd\u0131r\u0131l\u0131r, “pamb\u0131q q\u0259bulu s\u0259n\u0259di” l\u0259\u011fv edilir. Qanunla pamb\u0131\u011f\u0131n alq\u0131-satq\u0131s\u0131n\u0131n s\u0259n\u0259dl\u0259\u015fdirilm\u0259si qaydas\u0131 Vergi M\u0259c\u0259ll\u0259sinin 71-1 (elektron qaim\u0259-fakturalar\u0131) v\u0259 71-2-ci (mallar\u0131n al\u0131\u015f akt\u0131) madd\u0259l\u0259rinin t\u0259l\u0259bl\u0259rin\u0259 uy\u011funla\u015fd\u0131r\u0131l\u0131b. Bel\u0259 ki, pamb\u0131\u011f\u0131n alq\u0131-satq\u0131s\u0131 \u00fc\u00e7\u00fcn x\u00fcsusi olaraq n\u0259z\u0259rd\u0259 tutulan “pamb\u0131q q\u0259bulu s\u0259n\u0259di”nin l\u0259\u011fvi v\u0259 bu mal\u0131n sat\u0131\u015f\u0131n\u0131n elektron qaim\u0259-fakturalar\u0131 v\u0259 ya mallar\u0131n al\u0131\u015f aktlar\u0131 il\u0259 s\u0259n\u0259dl\u0259\u015fdirilm\u0259si n\u0259z\u0259rd\u0259 tutulur. Pamb\u0131q q\u0259bulu q\u0259bzi –…<\/p>\n","protected":false},"author":2,"featured_media":815621,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[19],"tags":[],"aioseo_notices":[],"gutentor_comment":0,"rttpg_featured_image_url":{"full":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/07\/9b82909c162926825839897725810549635-1.jpg",975,540,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/07\/9b82909c162926825839897725810549635-1.jpg",975,540,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/07\/9b82909c162926825839897725810549635-1.jpg",975,540,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/07\/9b82909c162926825839897725810549635-1-500x280.jpg",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/07\/9b82909c162926825839897725810549635-1-660x365.jpg",660,365,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/07\/9b82909c162926825839897725810549635-1-840x465.jpg",640,354,true],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/07\/9b82909c162926825839897725810549635-1.jpg",975,540,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/07\/9b82909c162926825839897725810549635-1.jpg",975,540,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/07\/9b82909c162926825839897725810549635-1-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/07\/9b82909c162926825839897725810549635-1.jpg",975,540,false]},"rttpg_author":{"display_name":"V\u00fcsal Rafiqo\u011flu","author_link":"https:\/\/arantv.az\/?author=2"},"rttpg_comment":0,"rttpg_category":"G\u00fcnd\u0259m<\/a>","rttpg_excerpt":"Az\u0259rbaycanda pamb\u0131q istehsal\u00e7\u0131lar\u0131na m\u0259hsulun q\u0259bulu haqq\u0131nda veril\u0259n q\u0259bz elektronla\u015fd\u0131r\u0131l\u0131r. ARANTV.AZ\u00a0 x\u0259b\u0259r verir ki, bu, Prezident \u0130lham \u018fliyevin t\u0259sdiql\u0259diyi \u201cPamb\u0131q\u00e7\u0131l\u0131q haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununda d\u0259yi\u015fiklikd\u0259 \u0259ksini tap\u0131b. S\u0259n\u0259dl\u0259 pamb\u0131q m\u0259hsulunun t\u0259hvil verilm\u0259sinin (al\u0131nmas\u0131n\u0131n) t\u0259sdiq prosesi elektronla\u015fd\u0131r\u0131l\u0131r, “pamb\u0131q q\u0259bulu s\u0259n\u0259di” l\u0259\u011fv edilir. Qanunla pamb\u0131\u011f\u0131n alq\u0131-satq\u0131s\u0131n\u0131n s\u0259n\u0259dl\u0259\u015fdirilm\u0259si qaydas\u0131 Vergi M\u0259c\u0259ll\u0259sinin 71-1 (elektron qaim\u0259-fakturalar\u0131) v\u0259 71-2-ci (mallar\u0131n al\u0131\u015f akt\u0131)…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/815619"}],"collection":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=815619"}],"version-history":[{"count":1,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/815619\/revisions"}],"predecessor-version":[{"id":815622,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/815619\/revisions\/815622"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/815621"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=815619"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=815619"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=815619"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}