{"id":3801,"date":"2025-05-02T16:36:56","date_gmt":"2025-05-02T12:36:56","guid":{"rendered":"https:\/\/smeltd.az\/azerbaycan-edv-elave-deyer-vergisi\/"},"modified":"2025-06-30T14:31:15","modified_gmt":"2025-06-30T10:31:15","slug":"azerbaycan-edv-elave-deyer-vergisi","status":"publish","type":"post","link":"https:\/\/smeltd.az\/tr\/azerbaycan-edv-elave-deyer-vergisi\/","title":{"rendered":"Azerbaycan&#8217;da KDV: Katma De\u011fer Vergisi \u00fczerine tam rehber"},"content":{"rendered":"<p>Katma De\u011fer Vergisi (KDV) \u2014 Azerbaycan\u2019da uygulanan ba\u015fl\u0131ca dolayl\u0131 vergilerden biridir ve \u00fclke s\u0131n\u0131rlar\u0131 i\u00e7inde sat\u0131lan \u00e7o\u011fu mal ve hizmete uygulan\u0131r. Bu makalede hangi i\u015flemlerin vergilendirildi\u011fini, hangi oranlar\u0131n ge\u00e7erli oldu\u011funu, kimlerin KDV m\u00fckellefi say\u0131ld\u0131\u011f\u0131n\u0131; ayr\u0131ca hesaplama, beyanname ve muafiyet kurallar\u0131n\u0131 anlataca\u011f\u0131z.<\/p>\n<p>KDV\u2019ye Hangi \u0130\u015flemler Dahildir?<br \/>\n        \u2022        \u00dclke i\u00e7i mal ve hizmet sat\u0131\u015flar\u0131<br \/>\n        \u2022        Mallar\u0131n Azerbaycan\u2019a ithali<br \/>\n        \u2022        Belirli dijital ve finansal hizmetler<\/p>\n<p>Muafiyet Kapsam\u0131ndaki Faaliyetler<br \/>\n        \u2022        Arsa ve arazi sat\u0131\u015flar\u0131<br \/>\n        \u2022        Finansal ve sigorta i\u015flemleri<br \/>\n        \u2022        E\u011fitim ve sa\u011fl\u0131k hizmetleri<\/p>\n<p>KDV Oranlar\u0131<br \/>\n        \u2022        %18 \u2014 \u00c7o\u011fu mal ve hizmet i\u00e7in uygulanan standart oran<br \/>\n        \u2022        %0 \u2014 \u0130hracat i\u015flemleri ve belirli mal\/hizmet kategorileri i\u00e7in<\/p>\n<p>Kimler KDV M\u00fckellefidir?<br \/>\n        \u2022        Y\u0131ll\u0131k cirosu 200.000 AZN\u2019yi a\u015fan t\u00fczel ve ger\u00e7ek ki\u015filer<br \/>\n        \u2022        \u0130thalat i\u015flemi yapan \u015firketler<\/p>\n<p>200.000 AZN\u2019nin alt\u0131nda ciroya sahip \u015firketler de iste\u011fe ba\u011fl\u0131 olarak KDV m\u00fckellefi olabilir.<\/p>\n<p>KDV Nas\u0131l Hesaplan\u0131r ve \u00d6denir?<br \/>\n        1.        Vergi matrah\u0131n\u0131n belirlenmesi:<br \/>\nKDV = (KDV\u2019siz tutar) \u00d7 %18<br \/>\n        2.        Giri\u015f KDV\u2019sinin mahsupla\u015fmas\u0131:<br \/>\n\u00d6nceden \u00f6denmi\u015f KDV tutar\u0131 indirilir.<br \/>\n        3.        \u00d6denecek tutar\u0131n tespiti ve yat\u0131r\u0131lmas\u0131:<br \/>\nHesaplanan KDV eksi mahsup edilen KDV, devlet b\u00fct\u00e7esine \u00f6denir.<\/p>\n<p>\u00d6rnek:<br \/>\n        \u2022        Mal sat\u0131\u015f\u0131 tutar\u0131: 1.000 AZN (KDV\u2019siz)<br \/>\n        \u2022        Hesaplanan KDV: 1.000 \u00d7 %18 = 180 AZN<br \/>\n        \u2022        \u00d6nceki al\u0131\u015flarda \u00f6denmi\u015f KDV: 50 AZN<br \/>\n        \u2022        Bankaya yat\u0131r\u0131lacak net KDV: 180 \u2013 50 = 130 AZN<\/p>\n<p>KDV Beyannamesi ve Cezalar<br \/>\n        \u2022        Beyanname verme s\u00fcresi: Bir sonraki ay\u0131n 20\u2019sine kadar<br \/>\n        \u2022        Beyanname t\u00fcr\u00fc: Vergi Dairesi\u2019nin elektronik sistemi<\/p>\n<p>Gecikme ve Hata Durumunda Uygulanacak Cezalar<br \/>\n        \u2022        Ge\u00e7 sunulan beyanname: 40\u2013100 AZN aras\u0131 idari para cezas\u0131<br \/>\n        \u2022        Hatal\u0131 beyannamede eksik beyan edilen vergiye %50\u2019ye kadar ek y\u00fck\u00fcml\u00fcl\u00fck<br \/>\n        \u2022        Verginin ge\u00e7 \u00f6denmesi: Ek ceza ve hesap blokaj riski<\/p>\n<p>S\u00fcrekli ihlaller, vergi incelemeleri ve ek yapt\u0131r\u0131mlara yol a\u00e7abilir.<\/p>\n<p>KDV Muafiyetleri ve \u0130stisnalar<br \/>\n        \u2022        \u0130hra\u00e7 edilen mallar (%0 KDV)<br \/>\n        \u2022        E\u011fitim ve sa\u011fl\u0131k hizmetleri<br \/>\n        \u2022        Konut kiralama<br \/>\n        \u2022        Yerli \u00fcretici tar\u0131m \u00fcr\u00fcnleri sat\u0131\u015f\u0131<br \/>\n        \u2022        Uluslararas\u0131 anla\u015fmalar ve diplomatik misyonlar<\/p>\n<p>S\u0131k\u00e7a Sorulan Sorular<br \/>\n        1.        G\u00fcmr\u00fck ve depozit KDV nedir?<br \/>\n        \u2022        G\u00fcmr\u00fck KDV\u2019si: \u0130thalatta \u00f6denir; vergi hesab\u0131n\u0131zda mahsup edilebilir (3 y\u0131l i\u00e7inde).<br \/>\n        \u2022        Depozit KDV: Sat\u0131\u015f an\u0131nda al\u0131c\u0131 taraf\u0131ndan \u00f6zel hesaba yat\u0131r\u0131l\u0131r; ayn\u0131 ay i\u00e7inde tedarik\u00e7ilere \u00f6demede kullan\u0131labilir.<br \/>\n        2.        G\u00fcmr\u00fck KDV\u2019si ana hesaba geri al\u0131nabilir mi?<br \/>\n\u2014 Evet, ancak yaln\u0131zca kurumlar vergisi beyannamesi verildikten sonra.<br \/>\n        3.        3 y\u0131l i\u00e7inde kullan\u0131lmayan KDV ne olur?<br \/>\n\u2014 \u0130ade hakk\u0131 kaybolur; takip s\u00fcrelerine dikkat etmek gerekir.<br \/>\n        4.        Yaln\u0131zca yabanc\u0131 m\u00fc\u015fterilerle \u00e7al\u0131\u015fan \u015firket KDV\u2019ye kay\u0131tl\u0131 olmal\u0131 m\u0131?<br \/>\n\u2014 Evet, cirosu 200.000 AZN\u2019yi a\u015farsa kay\u0131t zorunludur; daha \u00f6nce de iste\u011fe ba\u011fl\u0131 kay\u0131t m\u00fcmk\u00fcn.<\/p>\n<p>Sonu\u00e7<\/p>\n<p>Katma De\u011fer Vergisi, Azerbaycan vergi sisteminin temel ta\u015flar\u0131ndan biridir. Do\u011fru hesaplama ve zaman\u0131nda beyan, idari para cezalar\u0131ndan ve yapt\u0131r\u0131mlardan ka\u00e7\u0131nman\u0131za yard\u0131mc\u0131 olur. KDV konusunda uzman dan\u0131\u015fmanl\u0131k hizmeti almak isterseniz, ekibimiz \u00fccretsiz destek sa\u011flamaya haz\u0131rd\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Katma De\u011fer Vergisi (KDV) \u2014 Azerbaycan\u2019da uygulanan ba\u015fl\u0131ca dolayl\u0131 vergilerden biridir ve \u00fclke s\u0131n\u0131rlar\u0131 i\u00e7inde sat\u0131lan \u00e7o\u011fu mal ve hizmete uygulan\u0131r. Bu makalede hangi i\u015flemlerin vergilendirildi\u011fini, hangi oranlar\u0131n ge\u00e7erli oldu\u011funu, kimlerin KDV m\u00fckellefi say\u0131ld\u0131\u011f\u0131n\u0131; ayr\u0131ca hesaplama, beyanname ve muafiyet kurallar\u0131n\u0131 anlataca\u011f\u0131z. KDV\u2019ye Hangi \u0130\u015flemler Dahildir? \u2022 \u00dclke i\u00e7i mal ve hizmet sat\u0131\u015flar\u0131 \u2022 Mallar\u0131n Azerbaycan\u2019a [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3433,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[99,93],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v16.8 (Yoast SEO v16.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Az\u0259rbaycanda \u018fDV: \u018flav\u0259 D\u0259y\u0259r Vergisi \u00fczr\u0259 tam b\u0259l\u0259d\u00e7i<\/title>\n<meta name=\"description\" content=\"Az\u0259rbaycanda \u018fDV: hesabat v\u0259 c\u0259rim\u0259l\u0259r , d\u0259r\u0259c\u0259l\u0259r, hesablama qaydas\u0131, azadolmalar v\u0259 tez-tez veril\u0259n suallar \u00fczr\u0259 tam b\u0259l\u0259d\u00e7i\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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