{"id":262682,"date":"2026-10-12T14:17:05","date_gmt":"2026-10-12T10:17:05","guid":{"rendered":"https:\/\/ucnoqta.az\/?p=262682"},"modified":"2026-10-12T14:17:05","modified_gmt":"2026-10-12T10:17:05","slug":"evini-kiray%c9%99y%c9%99-ver%c9%99nl%c9%99r-ucun-qaydalar","status":"publish","type":"post","link":"https:\/\/ucnoqta.az\/?p=262682","title":{"rendered":"Evini kiray\u0259y\u0259 ver\u0259nl\u0259r \u00fc\u00e7\u00fcn qaydalar"},"content":{"rendered":"<p><strong>M\u0259nzilini kiray\u0259y\u0259 ver\u0259n v\u0259t\u0259nda\u015flar \u0259ld\u0259 etdikl\u0259ri g\u0259lird\u0259n vergi \u00f6d\u0259m\u0259li, b\u0259zi hallarda is\u0259 vergi \u00f6d\u0259yicisi kimi u\u00e7ota al\u0131naraq V\u00d6EN \u0259ld\u0259 etm\u0259lidirl\u0259r. Verginin \u00f6d\u0259nilm\u0259si v\u0259 b\u0259yannam\u0259nin t\u0259qdim edilm\u0259si qaydas\u0131 kiray\u0259 haqq\u0131n\u0131 \u00f6d\u0259y\u0259n \u015f\u0259xsin vergi u\u00e7otunda olub-olmamas\u0131ndan as\u0131l\u0131d\u0131r.<\/strong><\/p>\n<p>Bu bar\u0259d\u0259 \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n m\u0259lumat verilib.<\/p>\n<p>Vergi M\u0259c\u0259ll\u0259sinin 124.1-ci madd\u0259sin\u0259 \u0259sas\u0259n, fiziki \u015f\u0259xsl\u0259r\u0259 m\u0259xsus ya\u015fay\u0131\u015f sah\u0259l\u0259rinin dig\u0259r fiziki \u015f\u0259xsl\u0259r\u0259 kiray\u0259y\u0259 verilm\u0259sind\u0259n \u0259ld\u0259 olunan g\u0259lirl\u0259rd\u0259n \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 10 faiz d\u0259r\u0259c\u0259 il\u0259 vergi tutulur. Mehmanxanalar v\u0259 mehmanxana tipli obyektl\u0259rd\u0259 yerl\u0259\u015f\u0259n yerl\u0259\u015fm\u0259 vasit\u0259l\u0259ri bu qaydadan istisnad\u0131r.<\/p>\n<p>Kiray\u0259 haqq\u0131n\u0131 \u00f6d\u0259y\u0259n \u015f\u0259xs vergi orqan\u0131nda u\u00e7otda olan fiziki \u015f\u0259xsdirs\u0259, o, vergini \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 tutmal\u0131, g\u0259lirin \u00f6d\u0259nildiyi r\u00fcbd\u0259n sonrak\u0131 ay\u0131n 20-d\u0259n gec olmayaraq d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 k\u00f6\u00e7\u00fcrm\u0259li v\u0259 m\u00fcvafiq vergi b\u0259yannam\u0259sini t\u0259qdim etm\u0259lidir.<\/p>\n<p>Kiray\u0259 haqq\u0131n\u0131 \u00f6d\u0259y\u0259n \u015f\u0259xs vergi \u00f6d\u0259yicisi kimi u\u00e7otda deyils\u0259, m\u0259nzilini kiray\u0259y\u0259 ver\u0259n v\u0259t\u0259nda\u015f \u00f6z\u00fc v\u0259 ya t\u0259yin etdiyi vergi agenti vergi orqan\u0131nda u\u00e7ota al\u0131nmal\u0131, V\u00d6EN \u0259ld\u0259 etm\u0259li v\u0259 g\u0259lirind\u0259n 10 faiz d\u0259r\u0259c\u0259 il\u0259 vergi hesablamal\u0131d\u0131r. Bu halda g\u0259lir vergisi b\u0259yannam\u0259si hesabat ilind\u0259n sonrak\u0131 ilin mart\u0131n 31-d\u0259n gec olmayaraq t\u0259qdim edilm\u0259li, hesablanm\u0131\u015f vergi d\u0259 h\u0259min m\u00fcdd\u0259td\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nilm\u0259lidir.<\/p>\n<p><strong>B\u0259s V\u00d6EN-i nec\u0259 \u0259ld\u0259 etm\u0259k olar?<\/strong><\/p>\n<p>D\u00f6vl\u0259t Vergi Xidm\u0259tinin m\u0259lumat\u0131na g\u00f6r\u0259, fiziki \u015f\u0259xs &#8220;Fiziki \u015f\u0259xsin u\u00e7otu haqq\u0131nda \u018friz\u0259&#8221;ni v\u0259 \u015f\u0259xsiyy\u0259tini t\u0259sdiq ed\u0259n s\u0259n\u0259din sur\u0259tini vergi orqan\u0131na t\u0259qdim etm\u0259kl\u0259 u\u00e7ota al\u0131na bil\u0259r. Bu xidm\u0259t \u00f6d\u0259ni\u015fsizdir.<\/p>\n<p>Qeydiyyat ASAN xidm\u0259t m\u0259rk\u0259zl\u0259rind\u0259, ASAN xidm\u0259t m\u0259rk\u0259zl\u0259rinin olmad\u0131\u011f\u0131 \u015f\u0259h\u0259r v\u0259 rayonlarda is\u0259 vergi \u00f6d\u0259yicil\u0259rin\u0259 xidm\u0259t m\u0259rk\u0259zl\u0259rind\u0259 h\u0259yata ke\u00e7irilir. U\u00e7ota al\u0131nma bar\u0259d\u0259 \u015f\u0259had\u0259tnam\u0259 emal m\u00fcdd\u0259ti n\u0259z\u0259r\u0259 al\u0131nmaqla elektron kabinet\u0259 g\u00f6nd\u0259rilir. \u018friz\u0259d\u0259 qeyd edildiyi halda, s\u0259n\u0259d ka\u011f\u0131z da\u015f\u0131y\u0131c\u0131da da t\u0259qdim olunur.<\/p>\n<p>V\u0259t\u0259nda\u015flar vergi orqan\u0131na getm\u0259d\u0259n d\u0259 elektron qaydada qeydiyyatdan ke\u00e7\u0259 bil\u0259rl\u0259r. Bunun \u00fc\u00e7\u00fcn g\u00fccl\u0259ndirilmi\u015f elektron imza, o c\u00fcml\u0259d\u0259n &#8220;Asan \u0130mza&#8221; vasit\u0259sil\u0259 \u0130nternet Vergi \u0130dar\u0259si portal\u0131ndan istifad\u0259 etm\u0259k m\u00fcmk\u00fcnd\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u0259nzilini kiray\u0259y\u0259 ver\u0259n v\u0259t\u0259nda\u015flar \u0259ld\u0259 etdikl\u0259ri g\u0259lird\u0259n vergi \u00f6d\u0259m\u0259li, b\u0259zi hallarda is\u0259 vergi \u00f6d\u0259yicisi kimi u\u00e7ota al\u0131naraq V\u00d6EN \u0259ld\u0259 etm\u0259lidirl\u0259r. Verginin \u00f6d\u0259nilm\u0259si v\u0259 b\u0259yannam\u0259nin t\u0259qdim edilm\u0259si qaydas\u0131 kiray\u0259 haqq\u0131n\u0131 \u00f6d\u0259y\u0259n&hellip;<\/p>\n","protected":false},"author":2,"featured_media":262683,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[91],"tags":[],"class_list":["post-262682","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-olkeici"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/262682","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=262682"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/262682\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/media\/262683"}],"wp:attachment":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=262682"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=262682"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=262682"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}