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Malların pərakəndə satış qaydasında rəsmiləşdirilməsi ilə bağlı qaydalar
27 Noyabr 2022

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

Malların pərakəndə satış qaydasında rəsmiləşdirilməsi ilə bağlı qaydalar

Vergi Məcəlləsinin 58.13-cü maddəsinə edilmiş əlavələrlə bağlı vergi ödəyicilərində maraq doğuran müəyyən məqamlar var. Mövzunu “vergiler.az” izləyiciləri üçün sərbəst auditor Altay Cəfərov şərh edib.

Vergi Məcəlləsinin 58.13-cü maddəsində qeyd edilir ki, bu Məcəlləyə əsasən, elektron qaimə-faktura təqdim edilməli olduğu halda malların elektron qaimə-faktura verilmədən təqdim edilməsinə, topdansatış ticarət və istehsal obyektlərindən, habelə anbarlardan malların pərakəndə satış qaydasında rəsmiləşdirməklə təqdim edilməsinə, habelə malların əvvəlcədən sifariş edilmədən təqdim edilməsi üçün malların təsərrüfat subyektindən (obyektindən) nəqliyyat vasitələrinə yüklənməsi üçün təsərrüfatdaxili yerdəyişmə qaimə-fakturasının tərtib edilmədən verilməsinə görə – malları təqdim edən şəxsə təqvim ili ərzində belə hala birinci dəfə yol verdikdə təqdim edilmiş malların satış qiymətinin 10 faizi, ikinci dəfə yol verdikdə 20 faizi, üç və daha çox dəfə yol verdikdə 40 faizi miqdarında maliyyə sanksiyası tətbiq edilir.

Bu maddəyə əlavədə vergi ödəyicilərini maraqlandıran əsas məsələ “topdansatış ticarət və istehsal obyektlərindən, habelə anbarlardan malların pərakəndə satış qaydasında rəsmiləşdirməklə təqdim edilməsi”dir.

58.13-cü maddəyə əsasən, üç halda: 1) mallar topdansatış ticarət obyektlərindən; 2) istehsal obyektlərindən; 3) anbarlardan pərakəndə satış qaydasında rəsmiləşdirilməklə təqdim olunduqda maliyyə sanksiyası tətbiq edilir.

Məcəllənin 13.2.62.-ci maddəsində “pərakəndə satış” anlayışının açıqlaması verilmişdir: “pərakəndə satış – malların alıcıya satışının (təqdim edilməsinin) son istehlak məqsədilə və yalnız bu Məcəllədə müəyyən edilmiş qaydada qəbz və ya nəzarət-kassa aparatının çeki təqdim edilməklə həyata keçirilməsi üzrə ticarət fəaliyyətidir”.

58.13.-cü maddədə dəqiq göstərilir ki, maliyyə sanksiyası pərakəndə satış qaydasında rəsmiləşdirməklə aparılan əməliyyatlara tətbiq edilir.

Bəs “pərakəndə satış qaydasında rəsmiləşdirməklə satış” dedikdə nə başa düşülür?

“Pərakəndə ticarət fəaliyyəti sahəsində vergitutma məqsədləri üçün gəlirlərin və xərclərin uçotunun aparılması Qaydası”nın 4-cü maddəsinə əsasən, pərakəndə ticarət fəaliyyəti göstərən təsərrüfat subyektlərində (obyektlərdə) malların təqdim edilməsi (satışı) nəzarət-kassa aparatı və POS-terminal tətbiq edilməklə həyata keçirilir. Deməli, pərakəndə ticarət fəaliyyəti ilə məşğul olan vergi ödəyicisi malları pərakəndə ticarət obyektlərində, başqa sözlə, mağazalarda alıcıya təqdim etməlidir.

Odur ki, malların alıcıya anbarlardan təqdim edilməsi pərakəndə satış sayılır, amma bu, pərakəndə satış qaydaları ilə rəsmiləşdirmə sayılmır, ona görə ki, mallar pərakəndə satış obyektlərində təqdim edilmir, alıcıların evlərinə çatdırılma qaydasında verilir.

Bundan əlavə, onlayn və yerində çatdırma ilə məşğul olan subyektlərin pərakəndə ticarət obyekti olmur, malları saxlamaq üçün anbarları olur. Həmin subyektlərdən pərakəndə ticarət obyekti tələb edilməsi qanunsuzdur. Ən azı ona görə ki, bu, həmin fəaliyyətin profilinə uyğun deyil. Onlar sifarişləri qəbul edir və malları anbarlardan aparıb sifarişçilərə yerində çatdırırlar. Mallar çatdırılarkən mütləq kassa çeki verilməlidir.

Beləliklə:

  • topdansatış ticarət obyektlərində mallar əhaliyə kassa çeki ilə satılırsa, 58.13.-cü maddəyə əsasən, maliyyə sanksiyası tətbiq edilir;

  • istehsal obyektlərində mallar əhaliyə kassa çeki ilə satılırsa, 58.13.-cü maddəyə əsasən, maliyyə sanksiyası tətbiq edilir;

  • pərakəndə ticarət ilə məşğul olan subyektlərin anbarlarından kassa çeki ilə birbaşa əhaliyə satılırsa, 58.13.-cü maddəyə əsasən, maliyyə sanksiyası tətbiq edilir.

pərakəndə ticarət ilə məşğul olan subyektlərin anbarlarından mallar kassa çeki ilə birbaşa anbarlarda yox, yerində çatdırmaq şərtilə əhaliyə satılarsa, 58.13.-cü maddəyə əsasən, maliyyə sanksiyası tətbiq edilməyəcəkdir.

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