{"id":238823,"date":"2026-02-16T13:48:56","date_gmt":"2026-02-16T09:48:56","guid":{"rendered":""},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-29T20:00:00","slug":"","status":"publish","type":"post","link":"https:\/\/ucnoqta.az\/?p=238823","title":{"rendered":"\u018fDV-y\u0259 d\u00fc\u015fm\u0259y\u0259n m\u0259bl\u0259\u011f 400 min\u0259 qald\u0131r\u0131lmay\u0131b, …"},"content":{"rendered":"

Gürcüstanda 300 min lariy\u0259 q\u0259d\u0259r dövriyy\u0259si olan kiçik biznes vergi öd\u0259mir – vergi 0-d\u0131r. 500 min lariy\u0259 q\u0259d\u0259r dövriyy\u0259si olanlar dövriyy\u0259nin c\u0259mi 1%-i q\u0259d\u0259r vergi öd\u0259yirl\u0259r. <\/strong><\/p>\n

Ucnoqta.az x\u0259b\u0259r verir ki, bunu iqtisadç\u0131 Natiq C\u0259f\u0259rli bildirib. Müt\u0259x\u0259ssis qeyd edir ki, aqrar sektorda v\u0259 \u015f\u0259rabç\u0131l\u0131qla ba\u011fl\u0131 turizm sah\u0259sind\u0259 bu limit 700 min laridir, y\u0259ni, 700 min lariy\u0259 q\u0259d\u0259r c\u0259mi 1% vergi öhd\u0259liyi yaran\u0131r: 
\n"Bizd\u0259 devalvasiyadan önc\u0259, dollar 78 q\u0259pik olan vaxt \u018fDV-y\u0259 dü\u015fm\u0259y\u0259n hiss\u0259 200 min manat, y\u0259ni, 256 min dollar t\u0259\u015fkil edirdi, indiki m\u0259z\u0259nn\u0259 il\u0259 435 min manat. M\u0259ntiql\u0259, devalvasiyadan sonra bu limiti, heç olmasa 2 d\u0259f\u0259 art\u0131r\u0131b 400 min manat etm\u0259li idil\u0259r – olmad\u0131, indi, güya, 400 min\u0259 qald\u0131r\u0131blar amma:
\n– Limit art\u0131m\u0131 \u0259sas\u0259n p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 \u0259haliy\u0259 xidm\u0259t göst\u0259r\u0259n sad\u0259l\u0259\u015fdirilmi\u015f vergi öd\u0259yicil\u0259rin\u0259 \u015famil edilir, 
\n– \u018fDV qeydiyyat\u0131 üçün illik dövriyy\u0259 limitinin 200 min manatdan 400 min manata qald\u0131r\u0131lmas\u0131 yaln\u0131z na\u011fds\u0131z \u0259m\u0259liyyatlar üzr\u0259 t\u0259tbiq edil\u0259n xüsusi hesablama qaydas\u0131 il\u0259 mümkündür, 
\n– Dövriyy\u0259nin \u018fDV limiti üçün hesablanmas\u0131 zaman\u0131 POS-terminal vasit\u0259sil\u0259 h\u0259yata keçiril\u0259n na\u011fds\u0131z öd\u0259ni\u015fl\u0259rin m\u0259bl\u0259\u011fi 0,5 \u0259msal\u0131na vurulur,
\n– Hesablama nümun\u0259si: \u018fg\u0259r bir sahibkar\u0131n illik dövriyy\u0259si 400.000 manatd\u0131rsa v\u0259 bunun ham\u0131s\u0131 na\u011fds\u0131z (POS-terminal) qaydadad\u0131rsa, bu m\u0259bl\u0259\u011f 0,5-\u0259 vurulur (400.000 x 0,5 = 200.000). Bel\u0259likl\u0259, vergi tutulan dövriyy\u0259 200 min manat h\u0259ddini keçm\u0259diyi üçün \u015f\u0259xs \u018fDV öd\u0259yicisi kimi qeydiyyata durmaq öhd\u0259liyind\u0259n azad olur,
\n– Na\u011fd qaydada h\u0259yata keçiril\u0259n sat\u0131\u015flar dövriyy\u0259y\u0259 tam (1.0 \u0259msal\u0131 il\u0259) daxil edilir. \u018fg\u0259r na\u011fd dövriyy\u0259 v\u0259 güz\u0259\u015ftli na\u011fds\u0131z dövriyy\u0259nin c\u0259mi 200.000 manat\u0131 keç\u0259rs\u0259, \u018fDV qeydiyyat\u0131 m\u0259cburi olur". <\/p>\n

Natiq C\u0259f\u0259rlinin sözl\u0259rin\u0259 gör\u0259, hökum\u0259t faktiki olaraq, \u018fDV-y\u0259 dü\u015fm\u0259y\u0259n m\u0259bl\u0259\u011f\u0131 400 min\u0259 qald\u0131rmay\u0131b, y\u0259ni, o q\u0259d\u0259r \u0259lav\u0259, m\u0259nas\u0131z \u015f\u0259rtl\u0259r qoyub ki, bu el\u0259, “oynam\u0131ram”, dem\u0259kdir. 
\nP.S. Ölk\u0259d\u0259 qeydiyyatdan keçmi\u015f aktiv vergi öd\u0259yicil\u0259ri, ümumi vergi öd\u0259yicil\u0259rinin 87%-\u0259 yax\u0131n\u0131n\u0131 t\u0259\u015fkil ets\u0259 d\u0259, büdc\u0259nin formala\u015fmas\u0131nda fiziki \u015f\u0259xs vergi öd\u0259yicil\u0259ri c\u0259mi 5%-d\u0259n bir az çox i\u015ftirak edir. Bu faci\u0259dir, bu iqtisadi sistemin yarars\u0131z oldu\u011funu \u0259yani sübut edir. Gürcüstanda fiziki \u015f\u0259xsl\u0259rin büdc\u0259nin formala\u015fmas\u0131ndak\u0131 pay\u0131 26%-dir".<\/p>\n","protected":false},"excerpt":{"rendered":"

Gürcüstanda 300 min lariy\u0259 q\u0259d\u0259r dövriyy\u0259si olan kiçik biznes vergi öd\u0259mir – vergi 0-d\u0131r. 500 min lariy\u0259 q\u0259d\u0259r dövriyy\u0259si olanlar dövriyy\u0259nin c\u0259mi 1%-i q\u0259d\u0259r vergi öd\u0259yirl\u0259r.  Ucnoqta.az x\u0259b\u0259r verir ki,…<\/p>\n","protected":false},"author":1,"featured_media":251278,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[88],"tags":[],"class_list":["post-238823","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomika"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/238823","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=238823"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/238823\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/media\/251278"}],"wp:attachment":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=238823"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=238823"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=238823"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}