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Büdcəyə ödəmələr müəyyən edilərkən ƏDV-nin əvəzləşdirilməsi
28 Oktyabr 2021

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

Büdcəyə ödəmələr müəyyən edilərkən ƏDV-nin əvəzləşdirilməsi

Vergi Məcəlləsinin 175.1-ci maddəsində göstərilir ki, başqa hallar nəzərdə tutulmamışdırsa, ƏDV tutulan əməliyyatlar üçün malların (işlərin, xidmətlərin) alışı zamanı ödənilmiş ƏDV məbləği əməliyyatın dəyəri bank hesabına, ƏDV məbləği ƏDV-nin depozit hesabına ödənildikdə əvəzləşdirilir. Mövzunu iqtisadçı ekspert İsmayıl Bağırov şərh edir.

Bu maddənin məqsədləri üçün malların (işlərin, xidmətlərin) barter edilməsi həmin əməliyyatın ƏDV-siz dəyərinin malları (işləri, xidmətləri) təqdim edən şəxsin bank hesabına ödənilməsinə bərabər tutulur. Bu zaman əvəzləşdirilən ƏDV-nin vaxtı aşağıdakı kimi müəyyənləşdirilir:

Misal: ƏDV ödəyicisi olan müəssisə ƏDV ödəyicisi olan şəxsdən ƏDV də daxil olmaqla 11.800 manat məbləğində mal alıb, elektron qaimə-faktura əldə edib və bu məbləğ satıcıya nağdsız qaydada ödənilib (ƏDV depozit hesabına köçürülüb). Müəssisə həmin malı başqa bir şəxsə (ƏDV-siz) 15.000 manata satıb. Bu zaman müəssisə satışdan əldə etdiyi məbləğdən 2.700 manat ƏDV hesablamalı, malı alarkən ödədiyi 1.800 manat məbləğində ƏDV-ni bu məbləğdən çıxmalı və büdcəyə 900 manat ƏDV ödəməlidir.

Misal 2: "A" MMC 2020-ci ilin yanvar ayında "B" MMC-yə 30.000 manatlıq (ƏDV-siz) sənaye malları təqdim edib, "B" MMC isə aldığı malların əvəzində həmin ilin mart ayında "A” MMC-yə 30.000 manatlıq (ƏDV-siz) tikinti malları verib. 5.400 manat ƏDV məbləğini isə ƏDV-nin depozit hesabına köçürüb. "B" MMC mart ayında 32.000 manat (ƏDV-siz) dəyərində malı "C" MMC-yə təqdim edib və malların dəyəri həmin ay bank hesabına daxil olub. "B" MMC mart ayında barter əməliyyatı etdiyi üçün ("A" MMC-yə 30.000 (ƏDV-siz) manatlıq tikinti malları verib), bu, malların 30.000 manat (ƏDV-siz) dəyərinin "A" MMC-nin bank hesabına ödənilməsi sayılır.

Qeyd olunanlara əsasən, "B" MMC mart ayında təqdim etdiyi mallara görə 5.760 manat (32.000 x 18% = 5.760 manat) ƏDV hesablamalı, barter əməliyyatına görə 5.400 manat (30.000 x 18% = 5.400 manat) məbləğində ƏDV-ni 5.760 manatdan çıxmalı və 360 manat məbləğində ƏDV-ni büdcəyə ödəməlidir.

Daha bir məqam Vergi Məcəlləsinin 175.1.1-ci maddəsində əks olunub: "hesabat dövrü ərzində həyata keçirilmiş sayılan mal göndərilməsini, iş görülməsini, yaxud xidmət göstərilməsini nəzərdə tutan əməliyyatlar üzrə - alınmış elektron qaimə-faktura üzrə malların (işlərin, xidmətlərin) dəyərinin və ona mütənasib ƏDV məbləğinin tam ödənildiyi vaxt..."

Misal 3: ƏDV ödəyicisi olan müəssisə 11.800 manat (o cümlədən 1.800 manat ƏDV) dəyərində mal alıb.

1-ci hal: Alınmış mala görə satıcı tərəf 2020-ci ilin yanvar ayının 10-da elektron qaimə-faktura təqdim edib, həmin gün də 11.800 manat müəssisə tərəfindən nağdsız qaydada, 1.800 manat ƏDV məbləği isə ƏDV-nin depozit hesabı vasitəsilə ödənilib. Bu halda müəssisə yanvar ayında 1.800 manat ƏDV məbləğini büdcə ilə əvəzləşdirə bilər.

2-ci hal: Alınmış mala görə satıcı tərəf 2020-ci ilin yanvar ayının 10-da elektron qaimə-faktura təqdim edib, malın tam dəyəri müəssisə tərəfindən fevral ayında nağdsız qaydada, 1.800 manat ƏDV məbləği isə ƏDV-nin depozit hesabı vasitəsilə ödənilib. Bu halda, müəssisə fevral ayında 1.800 manat ƏDV məbləğini büdcə ilə əvəz-ləşdirə bilər.

3-cü hal: Alınmış malın tam dəyəri 2020-ci il yanvarın 10-da nağdsız qay-dada, 1.800 manat ƏDV məbləği isə ƏDV-nin depozit hesabı vasitəsilə ödənilib, lakin satıcı tərəf elektron qaimə-fakturanı fevral ayında təqdim edib. Bu halda, müəssisə fevral ayında 1.800 manat ƏDV məbləğini büdcə ilə əvəzləşdirə bilər.

4-cü hal: Alınmış malın tam dəyəri müəssisə tərəfindən avans olaraq 2020-ci ilin yanvar ayında nağdsız qaydada, 1.800 manat ƏDV məbləği isə ƏDV-nin depozit hesabı vasitəsilə ödənilib, satıcı tərəf mal satılan gün, yəni fevralın 4-də elektron qaimə-faktura təqdim edib.
Bu halda, müəssisə fevral ayında 1.800 manat ƏDV məbləğini büdcə ilə əvəzləşdirə bilər.

Hazırladı:
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