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Sərnişin və yükdaşıma fəaliyyəti ilə məşğul olan şəxslərin əməliyyatlarının həcminə görə ƏDV ödəyicisi olmaq öhdəliyi yaranırmı?
2 Fevral 2023

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

Sərnişin və yükdaşıma fəaliyyəti ilə məşğul olan şəxslərin əməliyyatlarının həcminə görə ƏDV ödəyicisi olmaq öhdəliyi yaranırmı?

Mən fərdi sahibkar kimi yükdaşıma xidməti göstərirəm və “fərqlənmə nişanı” alıram. Dövriyyəm 200 min manatdan artıq olub. Bu halda ƏDV ödəyicisi kimi qeydiyyata düşməliyəmmi?

Dövlət Vergi Xidmətindən bildirilib ki, dövriyyəsindən asılı olmayaraq sadələşdirilmiş verginin ödəyicisi olan şəxslərin dairəsi Vergi Məcəlləsinin 218.4-cü maddəsində göstərilmişdir. Həmin maddəyə əsasən, Vergi Məcəlləsinin 218.1-ci maddəsinin müddəalarından asılı olmayaraq bu Məcəllənin 156-cı maddəsinin müddəaları nəzərə alınmaqla, mülkiyyətində və ya istifadəsində olan avtonəqliyyat vasitələri ilə (beynəlxalq yük və sərnişin daşımaları istisna olmaqla) Azərbaycan Respublikasının ərazisində sərnişin və yük daşımalarını (o cümlədən taksi ilə) və yaxud həmin daşımaları müqavilə əsasında digər şəxslər vasitəsi ilə həyata keçirən şəxslər sadələşdirilmiş verginin ödəyiciləridir.

Buna əsasən, Azərbaycan Respublikasının ərazisində sərnişin və yük daşımalarını (o cümlədən taksi ilə) və yaxud həmin daşımaları müqavilə əsasında digər şəxslərin əməliyyatlarının həcmi 200.000 manatdan artıq olduğu halda həmin şəxslərin ƏDV məqsədləri üçün məcburi qeydiyyata alınmaq öhdəliyi yaranmır.

Əsas: Vergi Məcəlləsinin 155-ci və 218-ci maddələri

VergiVergi qanunvericiliyində məşğulluq və əmlak deyəndə nə nəzərdə tutulur? VergiFəaliyyəti olmayan vergi ödəyiciləri maliyyə sanksiyasından azad edilib İqtisadiyyatViktor Orban: "Azərbaycanın Avropaya enerji nəqlinə sadiqliyini çox yüksək qiymətləndiririk" İqtisadiyyatPrezident İlham Əliyev: “Biz Qarabağ bölgəsində yenidənqurma işlərində macar şirkətlərini görməyi ümid edirik” VergiSatış məqsədilə alınan əmlak əsas vəsaitlər kateqoriyasına aid edilirmi? Ekspert RəyiAvtonəqliyyat vasitələrinin əmlak vergisinə cəlb edilməsi İqtisadiyyatMMC-lərin məcburi auditdən keçməsi nəyə görə zəruridir? İqtisadiyyatƏsas kapitala yönəldilmiş vəsaitlər artıb VergiXalis mənfəətin bölüşdürülməsi necə tənzimlənir? İqtisadiyyatSafiddin Jurayev: “Yeni beynəlxalq nəqliyyat dəhlizi Azərbaycanda və Özbəkistanda yeni bazarlar açacaq”