{"id":836467,"date":"2025-12-16T17:31:08","date_gmt":"2025-12-16T13:31:08","guid":{"rendered":"https:\/\/arantv.az\/?p=836467"},"modified":"2025-12-16T17:31:08","modified_gmt":"2025-12-16T13:31:08","slug":"%c9%99dv-il%c9%99-bagli-yeni-x%c9%99b%c9%99r-bundan-sonra","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=836467","title":{"rendered":"\u018fDV il\u0259 ba\u011fl\u0131 YEN\u0130 X\u018fB\u018fR \u2013 Bundan sonra\u2026"},"content":{"rendered":"
\n

Vergi M\u0259c\u0259ll\u0259sin\u0259 t\u0259klif olunan d\u0259yi\u015fiklikl\u0259r p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 \u0259haliy\u0259 xidm\u0259t sah\u0259l\u0259rind\u0259 \u018fDV qeydiyyat\u0131 il\u0259 ba\u011fl\u0131 qaydalar\u0131 \u0259h\u0259miyy\u0259tli d\u0259r\u0259c\u0259d\u0259 yenil\u0259yir.<\/strong><\/p>\n

Haz\u0131rk\u0131 qanunvericiliy\u0259 g\u00f6r\u0259, ard\u0131c\u0131l 12 ayl\u0131q d\u00f6vrd\u0259 vergi tutulan \u0259m\u0259liyyatlar\u0131n m\u0259bl\u0259\u011fi 200 min manat\u0131 ke\u00e7dikd\u0259 vergi \u00f6d\u0259yicisi m\u0259cburi qaydada \u018fDV qeydiyyat\u0131na al\u0131nmal\u0131d\u0131r.<\/p>\n

Bel\u0259 ki,\u00a02026-c\u0131 ild\u0259n etibar\u0259n \u018fDV qeydiyyat limitinin POS-terminal vasit\u0259sil\u0259 apar\u0131lan na\u011fds\u0131z \u0259m\u0259liyyatlara 0.5 \u0259msal t\u0259tbiq etm\u0259kl\u0259 iki d\u0259f\u0259 art\u0131r\u0131laraq 400 min manata \u00e7atd\u0131r\u0131lacaq.<\/p>\n

H\u0259m\u00e7inin, eyni yana\u015fma vergi \u00f6d\u0259yicisinin\u00a0\u018fDV qeydiyyat\u0131n\u0131n l\u0259\u011fvi\u00a0zaman\u0131 da t\u0259tbiq edil\u0259c\u0259k.<\/strong><\/p><\/blockquote>\n

Bel\u0259 ki, Vergi M\u0259c\u0259ll\u0259sinin q\u00fcvv\u0259d\u0259 olan m\u00fcdd\u0259alar\u0131na \u0259sas\u0259n vergiy\u0259 c\u0259lb olunan \u0259m\u0259liyyatlar\u0131n\u0131n h\u0259cmi \u0259vv\u0259lki tam 12 t\u0259qvim ay\u0131 100.000 manatdan \u00e7ox olmad\u0131\u011f\u0131 halda vergi \u00f6d\u0259yicisi \u018fDV-nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyat\u0131n l\u0259\u011fv olunmas\u0131 bar\u0259d\u0259 \u0259riz\u0259 t\u0259qdim ed\u0259 bilirdis\u0259, 1 yanvar 2026-c\u0131 ild\u0259n etibar\u0259n \u018fDV qeydiyyat\u0131n\u0131n l\u0259\u011fvi zaman\u0131 vergiy\u0259 c\u0259lb olunan \u0259m\u0259liyyatlar\u0131n\u0131n \u00fcmumi m\u0259bl\u0259\u011fi m\u00fc\u0259yy\u0259n edil\u0259rk\u0259n vergi \u00f6d\u0259yicisinin p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 vergi orqan\u0131nda u\u00e7otda olmayan \u015f\u0259xsl\u0259r\u0259 g\u00f6st\u0259ril\u0259n xidm\u0259tl\u0259r \u00fczr\u0259 na\u011fds\u0131z qaydada POS-terminal vasit\u0259sil\u0259 apar\u0131lan \u00f6d\u0259m\u0259l\u0259r \u0259sas\u0131nda formala\u015fan d\u00f6vriyy\u0259si 0,5 \u0259msal t\u0259tbiq edilm\u0259kl\u0259 n\u0259z\u0259r\u0259 al\u0131nacaq.<\/p>\n

\"\"
\u018fkr\u0259m H\u0259s\u0259nov<\/strong><\/figcaption><\/figure>\n

D\u0259yi\u015fikliyi\u00a0NOCOMMENT.az-a \u015f\u0259rh ed\u0259n iqtisad\u00e7\u0131 ekspert\u00a0\u018fkr\u0259m H\u0259s\u0259nov<\/strong>\u00a0qeyd edib ki, onsuz da \u018fDV-nin bir hiss\u0259si geri qaytar\u0131l\u0131r:<\/p>\n

\u201cBurada \u0259sas sual ondan ibar\u0259tdir ki, yeni t\u0259tbiq edil\u0259n prinsip n\u0259d\u0259n ibar\u0259tdir v\u0259 n\u0259yi d\u0259yi\u015fir? \u018fg\u0259r sahibkar, y\u0259ni sat\u0131c\u0131 \u018fDV \u00f6d\u0259yicisidirs\u0259, bu halda mal v\u0259 ya xidm\u0259t alan t\u0259r\u0259f onsuz da \u00f6d\u0259ni\u015fi na\u011fds\u0131z etm\u0259y\u0259 maraql\u0131d\u0131r. Bunun s\u0259b\u0259bi m\u0259lumdur: na\u011fds\u0131z \u00f6d\u0259ni\u015f zaman\u0131 \u018fDV-nin geri qaytar\u0131lan hiss\u0259si na\u011fd \u00f6d\u0259ni\u015fl\u0259 m\u00fcqayis\u0259d\u0259 daha y\u00fcks\u0259kdir. Bu mexanizm art\u0131q formala\u015f\u0131b v\u0259 v\u0259t\u0259nda\u015f bunu bilir. Y\u0259ni yeni qaydalarda v\u0259t\u0259nda\u015f\u0131 \u0259lav\u0259 t\u0259\u015fviq etm\u0259y\u0259 ciddi ehtiyac qalm\u0131r, \u00e7\u00fcnki o \u00f6z\u00fc bu sistemd\u0259 maraql\u0131d\u0131r.<\/p>\n

\u0130ndi is\u0259 m\u0259qs\u0259d ondan ibar\u0259tdir ki, \u018fDV \u00f6d\u0259yicisi olmayan sahibkarlar da na\u011fds\u0131z \u00f6d\u0259ni\u015fl\u0259rd\u0259 maraql\u0131 olsunlar.<\/p><\/blockquote>\n

S\u00f6hb\u0259t illik d\u00f6vriyy\u0259si 200 min manatdan a\u015fa\u011f\u0131 olan v\u0259 buna g\u00f6r\u0259 d\u0259 \u018fDV \u00f6d\u0259yicisi statusu da\u015f\u0131mayan sahibkarlardan gedir. Yeni yana\u015fma ondan ibar\u0259tdir ki, bu kateqoriyaya aid olan sahibkarlar da \u00e7al\u0131\u015fs\u0131nlar ki, m\u00fc\u015ft\u0259ril\u0259r na\u011fds\u0131z \u00f6d\u0259ni\u015f etsinl\u0259r v\u0259 bel\u0259likl\u0259, na\u011fds\u0131z hesabla\u015fmalar\u0131n pay\u0131 arts\u0131n\u201d.<\/p>\n

H\u0259s\u0259novun s\u00f6zl\u0259rin\u0259 g\u00f6r\u0259, ancaq reall\u0131qda bu kontingent o q\u0259d\u0259r d\u0259 geni\u015f deyil:<\/strong><\/p>\n

\u201cBunu da n\u0259z\u0259r\u0259 almaq laz\u0131md\u0131r ki, sahibkarlar\u0131n \u0259ks\u0259riyy\u0259ti ya art\u0131q \u018fDV \u00f6d\u0259yicisidir \u2013 d\u00f6vriyy\u0259l\u0259ri y\u00fcks\u0259kdir v\u0259 t\u0259tbiq edil\u0259n \u0259msallardan as\u0131l\u0131 olmayaraq bu kateqoriyaya d\u00fc\u015f\u00fcrl\u0259r, ya da d\u00f6vriyy\u0259l\u0259ri kifay\u0259t q\u0259d\u0259r a\u015fa\u011f\u0131d\u0131r v\u0259 onsuz da \u018fDV \u00f6d\u0259yicisi olmurlar.<\/p>\n

Bu bax\u0131mdan yeni mexanizmin t\u0259siri daha \u00e7ox simvolik v\u0259 c\u00fczi t\u0259\u015fviq xarakteri da\u015f\u0131ya bil\u0259r.<\/strong><\/p><\/blockquote>\n

Burada diqq\u0259t \u00e7\u0259k\u0259n daha vacib m\u0259qam is\u0259 200 min manatl\u0131q \u018fDV qeydiyyat limiti il\u0259 ba\u011fl\u0131d\u0131r. Bu limit t\u0259xmin\u0259n 20 il \u0259vv\u0259l m\u00fc\u0259yy\u0259n edilib. H\u0259min d\u00f6vrd\u0259n bu g\u00fcn\u0259 q\u0259d\u0259r n\u0259 iqtisadi reall\u0131qlar, n\u0259 inflyasiya s\u0259viyy\u0259si, n\u0259 d\u0259 devalvasiya faktorlar\u0131 n\u0259z\u0259r\u0259 al\u0131naraq ciddi d\u0259yi\u015fiklik edilib. Son ill\u0259rd\u0259 bir \u00e7ox ekspertl\u0259r, o c\u00fcml\u0259d\u0259n m\u0259n d\u0259f\u0259l\u0259rl\u0259 qeyd etmi\u015fik ki, bu limit k\u00f6hn\u0259lib v\u0259 m\u00fctl\u0259q \u015f\u0259kild\u0259 art\u0131r\u0131lmal\u0131d\u0131r\u201d.<\/p>\n

\u0130qtisad\u00e7\u0131 vur\u011fulay\u0131b ki, lakin g\u00f6r\u00fcn\u0259n odur ki, limiti art\u0131rmaq \u0259v\u0259zin\u0259, dolay\u0131 yollarla m\u00fc\u0259yy\u0259n t\u0259\u015fviq mexanizml\u0259ri t\u0259tbiq olunur:<\/strong><\/p>\n

\u201cY\u0259ni formal olaraq \u201cn\u0259s\u0259 edirik\u201d g\u00f6r\u00fcnt\u00fcs\u00fc yarad\u0131l\u0131r, amma bu add\u0131mlar\u0131n real iqtisadi effekti el\u0259 d\u0259 ciddi deyil.<\/p><\/blockquote>\n

A\u00e7\u0131\u011f\u0131, bu yana\u015fmadan b\u00f6y\u00fck n\u0259tic\u0259l\u0259r g\u00f6zl\u0259m\u0259k \u00e7\u0259tindir. Bu, daha \u00e7ox simvolik xarakter da\u015f\u0131yan, m\u0259hdud t\u0259sir\u0259 malik bir t\u0259\u015fviq kimi qiym\u0259tl\u0259ndiril\u0259 bil\u0259r\u201d.<\/p>\n<\/div>\n

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

Vergi M\u0259c\u0259ll\u0259sin\u0259 t\u0259klif olunan d\u0259yi\u015fiklikl\u0259r p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 \u0259haliy\u0259 xidm\u0259t sah\u0259l\u0259rind\u0259 \u018fDV qeydiyyat\u0131 il\u0259 ba\u011fl\u0131 qaydalar\u0131 \u0259h\u0259miyy\u0259tli d\u0259r\u0259c\u0259d\u0259 yenil\u0259yir. Haz\u0131rk\u0131 qanunvericiliy\u0259 g\u00f6r\u0259, ard\u0131c\u0131l 12 ayl\u0131q d\u00f6vrd\u0259 vergi tutulan \u0259m\u0259liyyatlar\u0131n m\u0259bl\u0259\u011fi 200 min manat\u0131 ke\u00e7dikd\u0259 vergi \u00f6d\u0259yicisi m\u0259cburi qaydada \u018fDV qeydiyyat\u0131na al\u0131nmal\u0131d\u0131r. Bel\u0259 ki,\u00a02026-c\u0131 ild\u0259n etibar\u0259n \u018fDV qeydiyyat limitinin POS-terminal vasit\u0259sil\u0259 apar\u0131lan na\u011fds\u0131z \u0259m\u0259liyyatlara 0.5 \u0259msal t\u0259tbiq etm\u0259kl\u0259 iki d\u0259f\u0259 art\u0131r\u0131laraq 400 min manata \u00e7atd\u0131r\u0131lacaq. H\u0259m\u00e7inin, eyni yana\u015fma vergi \u00f6d\u0259yicisinin\u00a0\u018fDV qeydiyyat\u0131n\u0131n l\u0259\u011fvi\u00a0zaman\u0131 da t\u0259tbiq edil\u0259c\u0259k. Bel\u0259 ki, Vergi M\u0259c\u0259ll\u0259sinin q\u00fcvv\u0259d\u0259 olan m\u00fcdd\u0259alar\u0131na \u0259sas\u0259n vergiy\u0259 c\u0259lb olunan \u0259m\u0259liyyatlar\u0131n\u0131n h\u0259cmi \u0259vv\u0259lki tam 12…<\/p>\n","protected":false},"author":2,"featured_media":836468,"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\/12\/1f2e253daec875f6b58378d62bd2695f.jpg",640,336,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/12\/1f2e253daec875f6b58378d62bd2695f.jpg",640,336,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/12\/1f2e253daec875f6b58378d62bd2695f.jpg",640,336,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/12\/1f2e253daec875f6b58378d62bd2695f-500x280.jpg",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/12\/1f2e253daec875f6b58378d62bd2695f.jpg",640,336,false],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/12\/1f2e253daec875f6b58378d62bd2695f.jpg",640,336,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/12\/1f2e253daec875f6b58378d62bd2695f.jpg",640,336,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/12\/1f2e253daec875f6b58378d62bd2695f.jpg",640,336,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/12\/1f2e253daec875f6b58378d62bd2695f-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/12\/1f2e253daec875f6b58378d62bd2695f.jpg",640,336,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":"Vergi M\u0259c\u0259ll\u0259sin\u0259 t\u0259klif olunan d\u0259yi\u015fiklikl\u0259r p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 \u0259haliy\u0259 xidm\u0259t sah\u0259l\u0259rind\u0259 \u018fDV qeydiyyat\u0131 il\u0259 ba\u011fl\u0131 qaydalar\u0131 \u0259h\u0259miyy\u0259tli d\u0259r\u0259c\u0259d\u0259 yenil\u0259yir. Haz\u0131rk\u0131 qanunvericiliy\u0259 g\u00f6r\u0259, ard\u0131c\u0131l 12 ayl\u0131q d\u00f6vrd\u0259 vergi tutulan \u0259m\u0259liyyatlar\u0131n m\u0259bl\u0259\u011fi 200 min manat\u0131 ke\u00e7dikd\u0259 vergi \u00f6d\u0259yicisi m\u0259cburi qaydada \u018fDV qeydiyyat\u0131na al\u0131nmal\u0131d\u0131r. Bel\u0259 ki,\u00a02026-c\u0131 ild\u0259n etibar\u0259n \u018fDV qeydiyyat limitinin POS-terminal vasit\u0259sil\u0259 apar\u0131lan na\u011fds\u0131z \u0259m\u0259liyyatlara 0.5 \u0259msal…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/836467"}],"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=836467"}],"version-history":[{"count":1,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/836467\/revisions"}],"predecessor-version":[{"id":836469,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/836467\/revisions\/836469"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/836468"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=836467"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=836467"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=836467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}