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Elektron qaimə-fakturanın əldə edilməsi
20 İyun 2024

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

Elektron qaimə-fakturanın əldə edilməsi

Elektron qaimə-faktura onlayn rejimdə Vergilər Nazirliyinin İnternet Vergi İdarəsində (www.e-taxes.gov.az) gücləndirilmiş elektron imza (o cümlədən "Asan imza") vasitəsilə elektron qaydada tərtib edilərək və ya "Lazımi proqramlar"dan istifadə olunmaqla oflayn rejimdə tərtib edildikdən və elektron imza (o cümlədən "Asan imza") vasitəsilə imzalandıqdan sonra malların, işlərin və xidmətlərin alıcısına göndərilir. Odur ki, sahibkarlıq fəaliyyəti məqsədləri üçün mal (iş, xidmət) alınarkən həmin malların (işlərin, xidmətlərin) alınmasını təsdiq edən elektron qaimə-faktura satıcıdan tələb olunmalıdır.

Vergi Məcəlləsinn 58.13.-cü maddəsinə əsasən, elektron qaimə-faktura və ya elektron vergi hesab-fakturası təqdim edilməli olduğu halda, malların elektron qaimə-faktura və ya elektron vergi hesab-fakturası verilmədən təqdim olunmasına 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.

Buna görə də sahibkarlara tövsiyə olunur ki, fəaliyyətlərində risklərin yaranmaması, hər hansı maliyyə itkilərinə məruz qalmamaları üçün mövcud qanunvericiliyin tələblərinə əməl etsinlər, malların elektron qaimə-faktura və ya elektron vergi hesab-fakturası verilmədən təqdim olunması hallarına yol verməsinlər.

VergiƏDV-dən azadolunma haqqında e-sertifikat kimlərə verilir? VergiSəhiyyə müəssisəsinə ianə edilən vəsaitlərə vergi güzəşti VergiMövsümi turizm fəaliyyəti ilə məşğul olan fiziki şəxsin vergi öhdəlikləri VergiTəhvil-təslim aktı itirildiyi halda alıcı həmin məbləğdən imtina edə bilərmi? VergiVergi ödəyicisi xarici ölkədəki bank hesabı ilə əməliyyatlar apardıqda hansı sanksiya ilə üzləşə bilər? VergiSosial şəbəkədən gəlir əldə edən şəxslərin vergi öhdəliyi VergiVergi uçotuna durmayan fiziki şəxsin məsuliyyəti VergiKənd təsərrüfatı məhsulları idxal edən vergi ödəyicisi ƏDV-ni necə əvəzləşdirə bilər? VergiFəaliyyəti olmayan fiziki şəxs VÖEN-ni necə dayandıra bilər? VergiTaksi fəaliyyəti ilə məşğul olan fiziki şəxslərin vergi və sosial ödənişləri