![](\"https:\/\/qaynarinfo.az\/file\/pic\/xeber\/2020-05\/1590128670_edv.jpg\")
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X\u0259b\u0259r verdiyimiz kimi, art\u0131q m\u00fc\u015ft\u0259ril\u0259r \u00fc\u00e7\u00fcn \u018flav\u0259 D\u0259y\u0259r Vergisini ( \u018fDV) geri almaq m\u0259rh\u0259l\u0259si ba\u015flay\u0131b. “Qafqazinfo\u201d x\u0259b\u0259r verir ki, m\u00fc\u015ft\u0259riy\u0259 geri qaytar\u0131lacaq m\u0259bl\u0259\u011f na\u011fds\u0131z \u0259m\u0259liyyatlar \u00fczr\u0259 \u00f6d\u0259nilmi\u015f \u018fDV-nin 15 faizi, na\u011fd \u0259m\u0259liyyatlar \u00fczr\u0259 is\u0259 10 faizi h\u0259cmind\u0259dir. Buna g\u00f6r\u0259 d\u0259 insanlar aras\u0131nda \u018fDV-ni geri almaq kampaniyas\u0131na maraq \u00e7oxal\u0131b. \u018fsas\u0259n d\u0259 g\u00fcnd\u0259lik h\u0259yatda supermarketl\u0259rd\u0259n al\u0131\u015f-veri\u015f ed\u0259n m\u00fc\u015ft\u0259ril\u0259r kassalardan fiscal \u0130D-li aparatlar\u0131n\u0131n olub-olmamas\u0131 il\u0259 maraqlan\u0131rlar. Qanunvericiliyin t\u0259l\u0259bin\u0259 \u0259sas\u0259n d\u0259, birinci m\u0259rh\u0259l\u0259d\u0259 \u015f\u0259b\u0259k\u0259 tipli marketl\u0259rin ham\u0131s\u0131 bu sistem\u0259 qo\u015fulmal\u0131d\u0131r. Bel\u0259 ki, supermarketd\u0259\u00a0 \u0259n az bir kassada yeni n\u0259sil kassa aparat\u0131 olmal\u0131d\u0131r.\u00a0\u00a0<\/b><\/p>\n
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\u00d6lk\u0259d\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n \u015f\u0259b\u0259k\u0259 marketl\u0259rin hans\u0131nda kassalar\u0131n olub olmamas\u0131na ke\u00e7m\u0259zd\u0259n \u0259vv\u0259l, yeni n\u0259sil kassa aparatlar\u0131 \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmu\u015f m\u0259rh\u0259l\u0259l\u0259ri xat\u0131rlamaq yerin\u0259 d\u00fc\u015f\u0259r. Bildir\u0259k ki, bunun \u00fc\u00e7\u00fcn 4 m\u0259rh\u0259l\u0259 n\u0259z\u0259rd\u0259 tutulub.<\/p>\n
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I m\u0259rh\u0259l\u0259 01.07.2019-cu il\u00a0 tarix\u0259d\u0259k olan d\u00f6vr\u00fc \u0259hat\u0259 edir. Bu m\u0259rh\u0259l\u0259d\u0259 \u015f\u0259b\u0259k\u0259 marketl\u0259rd\u0259n \u0259lav\u0259,\u00a0 iri ticar\u0259t m\u0259rk\u0259zl\u0259ri (Malllar), yanacaqdoldurma m\u0259nt\u0259q\u0259l\u0259ri proses\u0259 qo\u015fulmal\u0131d\u0131r.\u00a0<\/p>\n
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II m\u0259rh\u0259l\u0259 ixtisasla\u015fm\u0131\u015f qaydada avtomobil sat\u0131\u015f\u0131n\u0131 h\u0259yata ke\u00e7ir\u0259n vergi \u00f6d\u0259yicil\u0259rini, \u015fadl\u0131q evl\u0259rini \u0259hat\u0259 edir.\u00a0 Onlar da 2019-cu ilin iyulun 7-sin\u0259 kimi , mebel sat\u0131\u015f\u0131 \u00fczr\u0259 ixtisasla\u015fm\u0131\u015f m\u00fc\u0259ssis\u0259l\u0259r is\u0259 2019- cu ilin oktyabr\u0131n 10- na kimi\u00a0 onlayn kassa aparatlar\u0131yla t\u0259min edilm\u0259li idi.\u00a0<\/p>\n
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III m\u0259rh\u0259l\u0259d\u0259 \u018fDV \u00f6d\u0259yicil\u0259rinin p\u0259r\u0259kand\u0259 ticar\u0259t v\u0259 ya ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti \u00fczr\u0259 t\u0259s\u0259rr\u00fcfat subyektl\u0259rini \u0259hat\u0259 edir. Bu da\u00a0 yanvar\u0131n 1-i 2020-ci il\u0259d\u0259k olan d\u00f6vr\u00fc \u0259hat\u0259 edir.\u00a0<\/p>\n
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IV m\u0259rh\u0259l\u0259 2022- ci il\u0259 q\u0259d\u0259r olan d\u00f6vrd\u00fcr ki, burada da dig\u0259r p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 ya ictimai\u00a0 ia\u015f\u0259 f\u0259aliyy\u0259ti \u00fczr\u0259 t\u0259s\u0259rr\u00fcfat subyektl\u0259ri n\u0259z\u0259rd\u0259 tutulur.\u00a0<\/p>\n
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Qeyd ed\u0259k ki, Vergil\u0259r Nazirliyinin \u00f6t\u0259n ilin iyul ay\u0131nda yayd\u0131\u011f\u0131 m\u0259lumatda bildirilib ki, “N\u0259zar\u0259t-kassa aparatlar\u0131n\u0131n t\u0259tbiqi Qrafiki”nin birinci m\u0259rh\u0259l\u0259sind\u0259 “Bravo Supermarket\u201d, “Bazarstore Supermarket\u201d, “Al Market\u201d, “Bizim Market\u201d, “OBA Market\u201d, “Araz Supermarket\u201d, “Spar Supermarket\u201d, “FAVOR\u0130T Supermarket\u201d, “Neptun Market\u201d, “Grand Mart\u201d, “Avromart\u201d, “Market FR\u201d, “S\u0259b\u0259t Market\u201d, “Fresco Supermarket\u201d, “Bolmart Supermaket\u201d, “Port Baku Bazar\u201d, “Megastore Market\u201d, “Rahat Market\u201d, “Kontinental Supermarket\u201d, “West Mart\u201d, “A\u0130L\u018f Supermarket\u201d, “S\u0259rham Market\u201d, \u201dCaspian Cristal Gastranomy\u201d, “Armo Store Market\u201d ma\u011fazalar \u015f\u0259b\u0259k\u0259l\u0259rinin inteqrasiyas\u0131 n\u0259z\u0259rd\u0259 tutulub.<\/p>\n
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“Qafqazinfo\u201d bu m\u0259qamda bir ne\u00e7\u0259 \u015f\u0259b\u0259k\u0259 marketin PR menecerl\u0259ri il\u0259 \u0259laq\u0259 saxlay\u0131b.\u00a0<\/p>\n
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“Bazarstore\u201d marketl\u0259r \u015f\u0259b\u0259k\u0259sinin PR v\u0259 Marketinq b\u00f6lm\u0259 m\u00fcdiri Mahir H\u0259s\u0259nov bildirib ki, fiskal \u0130D-li yeni kassa aparatlar\u0131 marketl\u0259r \u015f\u0259b\u0259k\u0259sinin\u00a0 paytaxt da daxil olmaqla, rayon filiallar\u0131nda da m\u00f6vcuddur: ” \u00dcmumiyy\u0259tl\u0259, biz bu proses\u0259 ilk qo\u015fulan marketl\u0259rd\u0259nik. Marketl\u0259rimizin dem\u0259k olar ki, b\u00fct\u00fcn kassalar\u0131nda bu aparatlar var\u201d.<\/p>\n
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“Oba\u201d marketl\u0259r \u015f\u0259b\u0259k\u0259sinin\u00a0 Marketinq departamenti v\u0259 ictimaiyy\u0259tl\u0259 \u0259laq\u0259l\u0259r \u015f\u00f6b\u0259sinin \u015f\u00f6b\u0259 m\u00fcdiri \u0130lkin\u00a0 Ba\u011f\u0131rov bildirib ki, marketl\u0259r \u015f\u0259b\u0259k\u0259sinin Bak\u0131, Sumqay\u0131t, G\u0259nc\u0259 d\u0259 daxil olmaqla, respublika \u00fczr\u0259 b\u00fct\u00fcn b\u00f6y\u00fck \u015f\u0259h\u0259rl\u0259rind\u0259 yerl\u0259\u015f\u0259n ma\u011fazalar\u0131nda yeni n\u00f6v kassa aparatlar\u0131 qura\u015fd\u0131r\u0131l\u0131b.\u00a0<\/p>\n
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Araz supermarketl\u0259r \u015f\u0259b\u0259k\u0259sinin PR meneceri Billur\u0259 \u018fmirova da vur\u011fulay\u0131b ki, \u00f6lk\u0259 \u00fczr\u0259 “Araz\u201d supermarketl\u0259r \u015f\u0259b\u0259k\u0259sin\u0259 daxil olan b\u00fct\u00fcn marketl\u0259rd\u0259 (h\u0259m\u00e7inin Spar) yeni n\u0259sil kassa aparatlar\u0131 qura\u015fd\u0131r\u0131l\u0131b: “B\u00fct\u00fcn\u00a0 kassalar\u0131m\u0131z vergi sistemi il\u0259 inteqrasiyal\u0131d\u0131r. \u018fDV-ni geri almaq \u00fc\u00e7\u00fcn kassalar\u0131m\u0131zdan \u00e7\u0131xan \u00e7ekl\u0259r ke\u00e7\u0259rlidir\u201d.<\/p>\n
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Eyni zamanda m\u00fc\u015ft\u0259ril\u0259rin daha \u00e7ox \u00fcz tutdu\u011fu elektronika ma\u011fazalar\u0131nda v\u0259ziyy\u0259tin nec\u0259 olmas\u0131 il\u0259 maraqland\u0131q.\u00a0<\/p>\n
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“Baku Electronics\u201d \u015firk\u0259ti sor\u011fumuza cavab olaraq bildirib ki, b\u00fct\u00fcn ma\u011fazalarda yeni n\u0259sil kassa aparatlar\u0131 var. M\u00fc\u015ft\u0259riy\u0259 na\u011fd \u00f6d\u0259ni\u015fd\u0259 10%, kartla \u00f6d\u0259ni\u015fd\u0259 is\u0259 15% \u018fDV qaytar\u0131l\u0131r.<\/p>\n
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“\u0130r\u015fad Electronics\u201d ma\u011fazalar \u015f\u0259b\u0259k\u0259sinin PR meneceri \u015e\u0259bn\u0259m H\u00fcmb\u0259tova “Qafqazinfo\u201dya bildirib ki, \u015firk\u0259tin paytaxt da daxil olmaqla, regionlarda yerl\u0259\u015f\u0259n b\u00fct\u00fcn filiallar\u0131 fiscal \u0130D-li yeni kassa aparatlar\u0131yla t\u0259min edilib: “M\u00fc\u015ft\u0259ril\u0259r veril\u0259n \u00e7ekl\u0259rl\u0259 \u018fDV-l\u0259rini rahatl\u0131qla geri ala bil\u0259rl\u0259r\u201d.<\/p>\n
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Qeyd ed\u0259k ki, qanunvericiliy\u0259 \u0259sas\u0259n bu kassalar\u0131n qura\u015fd\u0131r\u0131lmas\u0131ndan imtina edilm\u0259si, qura\u015fd\u0131r\u0131lmas\u0131ndan sonra kassalardan istifad\u0259 olunmamas\u0131 v\u0259 yaxud na\u011fd hesabla\u015fma qaydalar\u0131n\u0131n pozulmas\u0131 hallar\u0131 vergi qanunvericiliyind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f m\u0259suliyy\u0259t t\u0259dbirl\u0259rin\u0259 s\u0259b\u0259b ola bil\u0259r.\u00a0<\/p>\n
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M\u0259nb\u0259: Qafqazinfo<\/b><\/p>\n<\/p><\/div>\n