{"id":3912,"date":"2024-01-21T18:10:42","date_gmt":"2024-01-21T14:10:42","guid":{"rendered":"https:\/\/www.macisconsulting.az\/?p=3912"},"modified":"2024-01-21T18:10:42","modified_gmt":"2024-01-21T14:10:42","slug":"0-dereceli-edvnin-anlami-nedir-ve-nasil-uygulanir","status":"publish","type":"post","link":"https:\/\/www.macisconsulting.az\/tr\/edv-nin-0-derece-ile-tutulmasi-ne-demekdir-ve-nece-tetbiq-olunur\/","title":{"rendered":"S\u0131f\u0131r KDV oran\u0131 ne anlama geliyor ve nas\u0131l uygulan\u0131r?"},"content":{"rendered":"<p>Katma de\u011fer vergisi (KDV), vergiye tabi ciro \u00fczerinden hesaplanan vergi tutar\u0131 ile ithalatta KDV&#039;nin \u00f6dendi\u011fini g\u00f6steren belgelere veya d\u00fczenlenen elektronik faturalara g\u00f6re \u00f6denmesi gereken vergi tutar\u0131 aras\u0131ndaki farkt\u0131r.<\/p>\n<h3>KDV&#039;nin 0 oran\u0131nda tahsil edildi\u011fi hizmetler nelerdir?<\/h3>\n<p>A\u015fa\u011f\u0131da belirtilen i\u015flem, i\u015f ve hizmetler i\u00e7in s\u0131f\u0131r (0) oran\u0131nda KDV tahsil edilir:<\/p>\n<ul>\n<li>Azerbaycan Cumhuriyeti&#039;nde akredite olan yabanc\u0131 \u00fclkelerin diplomatik ve konsolosluk misyonlar\u0131n\u0131n, bu misyonlar\u0131n Azerbaycan Cumhuriyeti vatanda\u015f\u0131 olmayan diplomatik ve idari-teknik personelinin ve onlarla birlikte ya\u015fayan aile \u00fcyelerinin resmi kullan\u0131m\u0131na tahsis edilen mal ve hizmetler;<\/li>\n<li>Hibe s\u00f6zle\u015fmesine (karar\u0131na) dayanarak yurt d\u0131\u015f\u0131ndan al\u0131nan hibeler pahas\u0131na mal ithalat\u0131, mallar\u0131n al\u0131c\u0131lara sunulmas\u0131, hizmetlerin sa\u011flanmas\u0131 ve i\u015flerin yap\u0131lmas\u0131;<\/li>\n<li>mallar (yabanc\u0131lar ve vatans\u0131z ki\u015filer taraf\u0131ndan, Azerbaycan Cumhuriyeti mevzuat\u0131na g\u00f6re Azerbaycan Cumhuriyeti mevzuat\u0131na g\u00f6re sat\u0131c\u0131 olarak kay\u0131tl\u0131 vergi m\u00fckelleflerinden edinilen, \u00fcretim veya ticari ama\u00e7 ta\u015f\u0131mayan mallar) ve <a href=\"https:\/\/www.taxes.gov.az\/az\/page\/ar-vergi-mecellesi\">Vergi Kanununun 168.1.5 Maddesinde<\/a> belirli hizmetlerin ihracat\u0131;<\/li>\n<li>uluslararas\u0131 ve transit y\u00fck ve yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 (uluslararas\u0131 posta hizmetleri hari\u00e7), transit y\u00fck ta\u015f\u0131mac\u0131l\u0131\u011f\u0131na ili\u015fkin aktarma hizmeti. Uluslararas\u0131 ve transit u\u00e7u\u015flarla ilgili hizmetlerin sa\u011flanmas\u0131, i\u015flerin y\u00fcr\u00fct\u00fclmesi, forwarding hizmetlerinin sa\u011flanmas\u0131;<\/li>\n<li>AR Merkez Bankas\u0131na alt\u0131n veya di\u011fer de\u011ferli e\u015fyalar\u0131n g\u00f6nderilmesi;<\/li>\n<li>\u0130lgili idari makam\u0131n karar\u0131na istinaden olu\u015fturulan sanayi b\u00f6lgesinde faaliyet g\u00f6steren sanayi b\u00f6lgesi sakinine y\u00fcklenici taraf\u0131ndan o faaliyet amac\u0131yla mal temini, i\u015f yap\u0131lmas\u0131 ve hizmet sa\u011flanmas\u0131, ve kendisiyle do\u011frudan s\u00f6zle\u015fme yapan alt y\u00fcklenici taraf\u0131ndan y\u00fckleniciye - 1 May\u0131s 2016 tarihinden itibaren 5 y\u0131l s\u00fcreyle;<\/li>\n<li>Azerbaycan&#039;da d\u00fczenlenen UEFA 2020 Futbol \u015eampiyonas\u0131 ma\u00e7lar\u0131 ile ilgili olarak UEFA, onun olu\u015fturdu\u011fu t\u00fczel ki\u015filer, UEFA&#039;n\u0131n bu faaliyet \u00e7er\u00e7evesinde yer ald\u0131\u011f\u0131 yerle\u015fik olmayan ger\u00e7ek ki\u015filer taraf\u0131ndan mal tedari\u011fi, hizmet tedari\u011fi ve i\u015flerin ifas\u0131. ilgili y\u00fcr\u00fctme organ\u0131n\u0131n belirledi\u011fi kurum taraf\u0131ndan belirlenen usul;<\/li>\n<li>\u0130lgili makam\u0131n belirledi\u011fi kurumca belirlenen \u015fekilde ihracat kay\u0131tl\u0131 mallar\u0131n sat\u0131\u015f\u0131<em>;<\/em><\/li>\n<li>i\u015fletmenin kurulu\u015f fonuna hisse \u015feklinde sabit k\u0131ymet yat\u0131r\u0131m\u0131 (kar\u015f\u0131l\u0131\u011f\u0131nda ba\u015fka m\u00fclk edinimi ile ilgili de\u011filse)<em>.<\/em><\/li>\n<\/ul>\n<p><em>\u00a0<\/em><\/p>\n<h3>KDV iadesi prosed\u00fcr\u00fc<\/h3>\n<p>Azerbaycan Cumhuriyeti&#039;nde yabanc\u0131lar veya vatans\u0131z ki\u015filer taraf\u0131ndan sat\u0131n al\u0131nan ve ticari veya \u00fcretim ama\u00e7l\u0131 olmayan mallar i\u00e7in \u00f6denen KDV&#039;nin iade edilmesine ili\u015fkin prosed\u00fcr y\u00fcr\u00fctme organ\u0131 taraf\u0131ndan belirlenir.<\/p>\n<p>Ger\u00e7ek ki\u015fi t\u00fcketiciler taraf\u0131ndan, Azerbaycan Cumhuriyeti&#039;nde perakende ticaret veya toplu yemek hizmetleri faaliyetleriyle i\u015ftigal eden ki\u015filerden (otomobiller, petrol ve gaz \u00fcr\u00fcnleri, t\u00fct\u00fcn \u00fcr\u00fcnleri ve alkoll\u00fc i\u00e7ecekler hari\u00e7), sa\u011fl\u0131k kurumlar\u0131nda faaliyet g\u00f6steren ger\u00e7ek ki\u015filer taraf\u0131ndan sa\u011flanan t\u0131bbi hizmetler i\u00e7in sat\u0131n al\u0131nan mallar i\u00e7in \u00d6zel hekimlik faaliyetlerinde \u00f6denen KDV&#039;nin iadesine ili\u015fkin usul, y\u00fcr\u00fctme organ\u0131n\u0131n belirledi\u011fi kurum taraf\u0131ndan belirlenir. \u0130ade edilen tutar, pe\u015fin \u00f6denen KDV&#039;nin y\u00fczde 5&#039;i, pe\u015fin \u00f6denmeyen KDV&#039;nin ise y\u00fczde 17,5&#039;i kadard\u0131r. KDV iadesi s\u0131ras\u0131nda ibraz edilen kontrol-yazar kasan\u0131n kontrol\u00fc mevzuat\u0131n belirledi\u011fi \u015fartlara uygun olmal\u0131d\u0131r.<\/p>\n<p>Azerbaycan Cumhuriyeti topraklar\u0131nda in\u015faat in\u015faat\u0131 faaliyetinde bulunan ger\u00e7ek ki\u015fi t\u00fcketiciler taraf\u0131ndan gayri nakdi sat\u0131n al\u0131nan konut ve konut d\u0131\u015f\u0131 binalar i\u00e7in \u00f6denen KDV&#039;nin iadesine ili\u015fkin usul ve ko\u015fullar, Azerbaycan Cumhuriyeti topraklar\u0131nda in\u015faat in\u015faat\u0131 faaliyetlerinde bulunan ki\u015filerden, taraf\u0131ndan belirlenen kurum taraf\u0131ndan onaylan\u0131r. \u0130lgili y\u00fcr\u00fctme makam\u0131. \u0130ade edilen tutar 30 % KDV&#039;dir. Ger\u00e7ek ki\u015fi t\u00fcketicilerin ayn\u0131 binadan konut veya konut d\u0131\u015f\u0131 m\u00fclk sat\u0131n almas\u0131 durumunda KDV iadesi sat\u0131n al\u0131nan konut alan\u0131n\u0131n 500 m2&#039;si ile s\u0131n\u0131rl\u0131d\u0131r.<sup>2 <\/sup>ve 500 m2 konut d\u0131\u015f\u0131 alan<sup>2<\/sup>a\u015fmayan k\u0131sm\u0131 i\u00e7in \u00f6denen KDV&#039;ye uygulan\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><em>Macis Dan\u0131\u015fmanl\u0131k\u00a0<\/em><em>\u015eirket olarak hem bireysel giri\u015fimci hem de t\u00fczel ki\u015filik olarak faaliyet g\u00f6stermek isteyen i\u015fletme sahiplerine bir tak\u0131m hizmetler sunmaktay\u0131z. \u015eirketimiz y\u0131llard\u0131r i\u015f ortaklar\u0131na her iki \u015fekilde i\u015f kurma, muhasebe hizmetleri, denetim ve hukuki s\u00fcre\u00e7 hizmetleri sunmaktad\u0131r.\u00a0<a href=\"https:\/\/www.macisconsulting.az\/tr\/temas-etmek\/\" target=\"_blank\" rel=\"noopener\">Bize Ula\u015f\u0131n<\/a>\u00a0\u0130\u015fletmenizin ihtiya\u00e7 duydu\u011fu t\u00fcm muhasebe, finans ve hukuki hizmetleri al\u0131n.<\/em><\/strong><\/p>\n<h3><strong>AYRICA BAKINIZ: <a href=\"https:\/\/www.macisconsulting.az\/tr\/gumruk-kiymetinin-tespiti\/\">G\u00fcmr\u00fck k\u0131ymetinin belirlenmesi<\/a><\/strong><\/h3>","protected":false},"excerpt":{"rendered":"<p>\u018flav\u0259 d\u0259y\u0259r vergisi (\u018fDV) vergi tutulan d\u00f6vriyy\u0259d\u0259n hesablanan verginin m\u0259bl\u0259g\u0306 il\u0259 idxalda \u018fDV-nin \u00f6d\u0259nildiyini g\u00f6st\u0259r\u0259n s\u0259n\u0259dl\u0259r\u0259 v\u0259 ya veril\u0259n elektron qaim\u0259-fakturalara m\u00fcvafiq olaraq \u0259v\u0259zl\u0259s\u0327dirilm\u0259li olan verginin m\u0259bl\u0259g\u0306i aras\u0131ndak\u0131 f\u0259rqdir. \u018fDV-nin 0 d\u0259r\u0259c\u0259 il\u0259 tutuldu\u011fu xidm\u0259tl\u0259r hans\u0131lard\u0131r? A\u015fa\u011f\u0131dak\u0131 \u0259m\u0259liyyatlar\u0131n apar\u0131lmas\u0131na, i\u015fl\u0259rin g\u00f6r\u00fclm\u0259sin\u0259 v\u0259 xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259sin\u0259 g\u00f6r\u0259 \u018fDV s\u0131f\u0131r (0) d\u0259r\u0259c\u0259si il\u0259 tutulur: AR-da akkredit\u0259 edilmi\u015f beyn\u0259lxalq&#8230;<\/p>","protected":false},"author":1,"featured_media":3914,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[45],"tags":[116,117],"class_list":["post-3912","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-qanunvericilik","tag-dv-nin-qaytarilmasi","tag-dv-nin-tutulmasi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u018fDV-nin 0 d\u0259r\u0259c\u0259 il\u0259 tutulmas\u0131 n\u0259 dem\u0259kdir v\u0259 nec\u0259 t\u0259tbiq 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