{"id":200116,"date":"2026-08-24T11:04:06","date_gmt":"2026-08-24T07:04:06","guid":{"rendered":"https:\/\/hakimiyyet.info.az\/?p=200116"},"modified":"2026-08-24T11:04:08","modified_gmt":"2026-08-24T07:04:08","slug":"netflix-ebay-v%c9%99-anthropic-az%c9%99rbaycanda-vergi-ucotuna-alinib","status":"publish","type":"post","link":"https:\/\/hakimiyyet.info.az\/?p=200116","title":{"rendered":"\u201cNetflix\u201d, \u201ceBay\u201d v\u0259 \u201cAnthropic\u201d Az\u0259rbaycanda vergi u\u00e7otuna al\u0131n\u0131b"},"content":{"rendered":"\n<p class=\"has-medium-font-size\"><strong><em>Vergi M\u0259c\u0259ll\u0259sin\u0259 edilmi\u015f d\u0259yi\u015fikliy\u0259 \u0259sas\u0259n, Az\u0259rbaycanda vergi u\u00e7otunda olmayan \u015f\u0259xsl\u0259r\u0259 elektron xidm\u0259tl\u0259r g\u00f6st\u0259r\u0259n qeyri-rezident elektron ticar\u0259t platformas\u0131n\u0131n \u00f6lk\u0259mizd\u0259ki illik d\u00f6vriyy\u0259si 10 min AB\u015e dollar\u0131n\u0131n manat ekvivalentini ke\u00e7dikd\u0259, h\u0259min \u015firk\u0259tl\u0259r 30 g\u00fcn \u0259rzind\u0259 elektron qaydada vergi u\u00e7otuna al\u0131nmal\u0131d\u0131rlar. Bu t\u0259l\u0259b cari ilin sentyabr ay\u0131nda q\u00fcvv\u0259y\u0259 min\u0259c\u0259k.<\/em><\/strong><\/p>\n\n\n\n<p>Yeni qaydalar\u0131n t\u0259tbiqin\u0259 haz\u0131rl\u0131q m\u0259qs\u0259dil\u0259 D\u00f6vl\u0259t Vergi Xidm\u0259ti t\u0259r\u0259find\u0259n Az\u0259rbaycanda elektron xidm\u0259tl\u0259r g\u00f6st\u0259r\u0259n qeyri-rezident elektron ticar\u0259t platformalar\u0131 il\u0259 m\u0259lumatland\u0131rma v\u0259 kommunikasiya i\u015fl\u0259ri apar\u0131l\u0131r. Haz\u0131rda qeydiyyat prosesi davam edir.<\/p>\n\n\n\n<p>Bu bar\u0259d\u0259&nbsp;<a href=\"https:\/\/azertag.az\/\" target=\"_blank\" rel=\"noreferrer noopener\">AZ\u018fRTAC<\/a>-\u0131n sor\u011fusuna cavab olaraq \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib.<\/p>\n\n\n\n<p>\u018flav\u0259 edilib ki, qeydiyyata al\u0131nm\u0131\u015f elektron ticar\u0259t platformalar\u0131 bar\u0259d\u0259 m\u0259lumat D\u00f6vl\u0259t Vergi Xidm\u0259tinin r\u0259smi internet s\u0259hif\u0259sind\u0259 yerl\u0259\u015fdirilir v\u0259 bu g\u00fcn\u0259d\u0259k qeydiyyatdan ke\u00e7mi\u015f \u015firk\u0259tl\u0259rin siyah\u0131s\u0131 il\u0259 h\u0259min s\u0259hif\u0259d\u0259 tan\u0131\u015f olmaq m\u00fcmk\u00fcnd\u00fcr.<\/p>\n\n\n\n<p>\u201cYeni mexanizm yaln\u0131z vergi orqanlar\u0131nda u\u00e7otda olmayan \u015f\u0259xsl\u0259r\u0259 g\u00f6st\u0259ril\u0259n elektron xidm\u0259tl\u0259r\u0259 \u015famil edilir. Bel\u0259 \u015f\u0259xsl\u0259r\u0259 t\u0259qdim edil\u0259n r\u0259q\u0259msal xidm\u0259tl\u0259r \u00fczr\u0259 \u018fDV qeyri-rezidentl\u0259r t\u0259r\u0259find\u0259n d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nil\u0259c\u0259k.<\/p>\n\n\n\n<p>R\u0259q\u0259msal xidm\u0259tl\u0259rd\u0259n sahibkarl\u0131q m\u0259qs\u0259dil\u0259 istifad\u0259 ed\u0259n v\u0259 vergi u\u00e7otunda olan \u015f\u0259xsl\u0259r qeyri-rezident elektron ticar\u0259t platformas\u0131n\u0131n sistemind\u0259 V\u00d6EN-l\u0259rini d\u00fczg\u00fcn qeyd etm\u0259lidirl\u0259r. V\u00d6EN-l\u0259r daxil edildiyi halda qeyri-rezident elektron ticar\u0259t platformas\u0131 \u018fDV-ni xidm\u0259tin d\u0259y\u0259rin\u0259 \u0259lav\u0259 etmir v\u0259 vergi \u00f6d\u0259yicisind\u0259n tutmur, xidm\u0259td\u0259n istifad\u0259 ed\u0259n vergi \u00f6d\u0259yicisi is\u0259 m\u00fcvafiq \u018fDV-ni qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada \u00f6z\u00fc hesablayaraq d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259yir. Buna g\u00f6r\u0259 d\u0259 vergi \u00f6d\u0259yicil\u0259ri xidm\u0259tl\u0259rd\u0259n istifad\u0259 ed\u0259rk\u0259n vergi statuslar\u0131na dair m\u0259lumatlar\u0131 d\u00fczg\u00fcn v\u0259 tam t\u0259qdim etm\u0259lidirl\u0259r.<\/p>\n\n\n\n<p>Bununla yana\u015f\u0131, yeni mexanizmin \u0259hat\u0259 etdiyi elektron xidm\u0259tl\u0259rin dair\u0259si m\u00fcvafiq qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilib. Bel\u0259 ki, Nazirl\u0259r Kabinetinin 30 oktyabr 2023-c\u00fc il tarixli 387 n\u00f6mr\u0259li Q\u0259rar\u0131 il\u0259 t\u0259sdiq edilmi\u015f Qaydalara \u0259sas\u0259n, elektron ticar\u0259t \u00e7\u0259r\u00e7iv\u0259sind\u0259 t\u0259qdim edil\u0259n i\u015f v\u0259 xidm\u0259tl\u0259r\u0259 elektron kitablar\u0131n, musiqi, audio v\u0259 videomateriallar\u0131n, qrafik t\u0259svirl\u0259rin, virtual oyunlar\u0131n v\u0259 proqram t\u0259minatlar\u0131n\u0131n y\u00fckl\u0259nm\u0259si, internetd\u0259 reklamlar\u0131n yerl\u0259\u015fdirilm\u0259si, el\u0259c\u0259 d\u0259 internet vasit\u0259sil\u0259 g\u00f6st\u0259ril\u0259n dig\u0259r ox\u015far xidm\u0259tl\u0259r aiddir\u201d, &#8211; dey\u0259 sor\u011fuya cavabda vur\u011fulan\u0131b.<\/p>\n\n\n\n<p>\u018flav\u0259 olaraq bildirilib ki, \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tinin elektron qeydiyyat portal\u0131 vasit\u0259sil\u0259 daha 4 beyn\u0259lxalq r\u0259q\u0259msal xidm\u0259t t\u0259chizat\u00e7\u0131s\u0131 vergi u\u00e7otuna al\u0131n\u0131b.<\/p>\n\n\n\n<p>Qeydiyyata al\u0131nm\u0131\u015f \u015firk\u0259tl\u0259r AB\u015e-nin \u201cAnthropic, PBC\u201d v\u0259 \u201cAghanim Inc.\u201d, \u0130sve\u00e7r\u0259nin \u201ceBay Marketplaces GmbH\u201d, el\u0259c\u0259 d\u0259 Niderland\u0131n \u201cNetflix International B.V.\u201d \u015firk\u0259tl\u0259ridir. Bu \u015firk\u0259tl\u0259rin \u018fDV m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyat\u0131 2026-c\u0131 il sentyabr\u0131n 1-d\u0259n q\u00fcvv\u0259y\u0259 min\u0259c\u0259k.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vergi M\u0259c\u0259ll\u0259sin\u0259 edilmi\u015f d\u0259yi\u015fikliy\u0259 \u0259sas\u0259n, Az\u0259rbaycanda vergi u\u00e7otunda olmayan \u015f\u0259xsl\u0259r\u0259 elektron xidm\u0259tl\u0259r g\u00f6st\u0259r\u0259n qeyri-rezident elektron ticar\u0259t platformas\u0131n\u0131n \u00f6lk\u0259mizd\u0259ki illik d\u00f6vriyy\u0259si&hellip;<\/p>\n","protected":false},"author":2,"featured_media":200117,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[23,6,2,5],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/200116"}],"collection":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=200116"}],"version-history":[{"count":1,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/200116\/revisions"}],"predecessor-version":[{"id":200118,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/200116\/revisions\/200118"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/media\/200117"}],"wp:attachment":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=200116"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=200116"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=200116"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}