Katma Değer Vergisi (KDV), Azerbaycan’daki en önemli dolaylı vergilerden biridir. Mal, hizmet ve ithalatın teslimine uygulanır ve devletin vergi sisteminin kritik bir parçasıdır. KDV’nin nasıl işlediğini, kimlerin kayıt yaptırması gerektiğini ve raporlama kurallarına nasıl uyulacağını bilmek hem yerel hem de yabancı işletmeler için çok önemlidir. Bu sayfada Azerbaycan’da KDV hakkında bilmeniz gereken her şeyi; oranlar, kayıt, beyanname ve iade süreçleri dahil olmak üzere açıklıyoruz.

Azerbaycan’da KDV Nedir?

KDV, üretim, dağıtım ve satışın her aşamasında eklenen değer üzerinden alınan bir vergidir. Azerbaycan’da standart KDV oranı %18’dir. KDV mükellefi olan işletmeler satışlar üzerinden KDV toplamak ve bunu Devlet Vergi Hizmetine ödemek zorundadır. Aynı zamanda yaptıkları alımlardaki (indirilecek KDV) vergiyi de geri talep edebilirler.

KDV Ne Zaman Uygulanır?

KDV aşağıdaki durumlarda uygulanır:

• Yurt içi mal ve hizmet teslimleri

• Azerbaycan’a mal ve hizmet ithalatı

• Yurtdışı şirketler tarafından sağlanan dijital hizmetler

Belirli finansal hizmetler, sağlık hizmetleri ve mal ihracatı gibi bazı durumlarda istisnalar vardır.

Azerbaycan’da KDV Kaydı

Herhangi bir ardışık 12 aylık dönemde cirosu 200.000 AZN’i aşan işletmelerin KDV’ye kayıt yaptırması zorunludur. Giderler üzerindeki KDV’yi geri almak isteyen şirketler için gönüllü kayıt da mümkündür.

Kayıt için Gerekli Belgeler

• Şirket tüzüğü ve devlet kayıt belgesi

• Vergi Kimlik Numarası (VKN)

• Banka hesap bilgileri

KDV Beyannameleri ve Raporlama

KDV beyannameleri aylık olarak Devlet Vergi Hizmetine sunulmalıdır. Beyannamede satışlardan tahsil edilen KDV (çıktı KDV) ve alımlarda ödenen KDV (indirilecek KDV) yer alır.

Aradaki fark, vergi makamlarına ödenir veya indirilecek KDV çıktı KDV’den fazla ise iade edilir.

Son Tarihler

KDV beyannameleri takip eden ayın 20’sine kadar verilmelidir. Geç verilen beyan veya ödemeler ceza ve yaptırımlara yol açabilir.

Azerbaycan’da KDV İadesi

Belirli durumlarda mükellefler KDV iadesi talep edebilir. En yaygın durumlar şunlardır:

• Mal ve hizmet ihracatı üzerinden ödenen KDV

• İndirilecek KDV’nin çıktı KDV’den fazla olması

• Yabancı şirketler için özel iade programları

İade Nasıl Alınır?

KDV iade talebi, elektronik vergi portalı üzerinden; faturalar, gümrük beyannameleri (ihracat için) ve gerekli belgelerle desteklenerek yapılmalıdır.

Neden Profesyonel Destek Gerekli?

Azerbaycan’da KDV mevzuatı özellikle yabancı yatırımcılar ve sınır ötesi işlem yapan şirketler için karmaşık olabilir. Kayıt, raporlama veya iade başvurularındaki hatalar ceza ve mali kayıplara yol açabilir. Profesyonel vergi danışmanlarıyla çalışmak, uyumu sağlamak, maliyetleri azaltmak ve mevcut teşviklerden yararlanmak için en doğru yoldur.

👉 Azerbaycan’da KDV konusunda uzman desteğine mi ihtiyacınız var? ACON Consulting ile iletişime geçin ve işletmeniz için özel KDV desteği alın.

 
 
 
 
  EXCELLENT  
  
 Based on 115 reviews 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
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 xalil xalil 
 
21 November 2024
 
 
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Мне нужно было решить некоторые юридические вопросы и несмотря на то, что я местный житель в Азербайджане я не знал как с ними справиться. Я очень благодарен господину Малику Гурбанову за его искреннюю помощь. Он очень талантливый юрист и  оказал мне профессиональную поддержку.
  
 
 
 
 
 
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 Mahmoud Nasser (RAPHAËL) 
 
21 November 2024
 
 
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I had the pleasure of working with Mrs. Ayshan Jabrayiolova from ACON, and I am very impressed. As a representative of our firm, I discussed various topics on starting a business with her, including tax, international supply, and business setup. Mrs. Ayshan was incredibly professional, kind, and knowledgeable. She has a deep understanding of business processes, and her guidance was extremely helpful, going above and beyond what we expected. Her insights made the process much easier and helped us feel confident about the next steps. I highly recommend working with ACON if you’re looking for expert advice and outstanding support in starting your business
  
 
 
 
 
 
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 Saif Mahran 
 
15 November 2024
 
 
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ACON Consulting did an amazing job helping us with our company registration for import-export services. We had so many questions, but their team was always ready to assist with patience and professionalism. The process was faster than expected, and they handled all the paperwork smoothly. Honestly, I couldn't be more satisfied. If you're looking for reliable service, ACON is the one to go with. 10/10 recommend!
  
 
 
 
 
 
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 Mahdi Teymuri 
 
15 November 2024
 
 
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ACON Consulting exceeded our expectations with their due diligence services. Their team is highly professional, detail-oriented, and reliable. They thoroughly analyzed every aspect of our case and provided clear insights. The entire process was completed efficiently and with the care. We highly recommend ACON.
  
 
 
 
 
 
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 Saniyə Muradova 
 
13 November 2024
 
 
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They secured business based residence permit for my friend. Thank a lot. Strongly I recommend ACON.
  
 
 
 
 
 
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 Oguz Gadirli 
 
11 November 2024
 
 
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I recently registered my company with their assistance, and I highly recommend their services. All I had to do was sign the contract, and their professional team handled everything else under the Power of Attorney (POA). Their expertise made the process seamless and stress-free—highly professional!
  
 
 
 
 
 
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 Camila Hasimova 
 
11 November 2024
 
 
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Mr. Malik handled our commercial litigation, and in a short time, we received positive results. We highly recommend him and would like to express our gratitude.
  
 
 
 
 
 
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 Konul Safarova 
 
10 November 2024
 
 
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Thanks for professional legal services. My litigation  process handled smoothly. So professional
  
 
 
 
 
 
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 Ahmed Jawass 
 
9 October 2024
 
 
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The ACON Team helped me with my family case, and their support was exceptional. They handled everything with care and professionalism, making a difficult process much easier. I’m grateful for their assistance and highly recommend their family law services!
  
 
 
 
 
 
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 Zulfy Syed 
 
6 September 2024
 
 
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The ACON Team guided me through getting my residence permit on a real estate base. Their support made the process easy, and everything was done on time. I’m very happy with their professional service and recommend them to anyone needing help with residence permits.
  
 
 
 
 
 
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 Syed Intekhab Ali (Smart Digital Pix) 
 
6 September 2024
 
 
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The ACON Team helped me get my residence permit on a property base, and it was a smooth process. They assisted me in the whole process and made sure I had no issues. I highly recommend them for residence permit services!
  
 
 
 
 
 
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 Дина Шостак 
 
27 August 2024
 
 
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ACON Team helped me with the restoration, attestation and apostille of my documents. The process was quick and easy, and they made sure everything was done correctly. I highly recommend their service for document attestation!
  
 
 
 
 
 
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 Dr. Hidayat Bangash 
 
27 August 2024
 
 
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I asked ACON Team for legal services for due diligence, and I’m very satisfied. The team were thorough and explained everything clearly. Their work helped me make the right decisions. I highly recommend them!
  
 
 
 
 
 
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 Vafa Ahmedzade 
 
29 May 2024
 
 
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My company was having problems with contracts, which negatively affected the business. We started working with ACON Law Firm. We receive consultations on both contracts and other legal processes. Thank you for the successful collaboration.
  
 
 
 
 
 
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 khoshgadam karimova 
 
13 April 2024
 
 
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Уже 4 года мы сотрудничаем с компанией ACON. Все юридические процессы , начиная от регистрации нашей компании , в том числе и консультации по бизнесу были совместно проведены. Благодарим за качественную услугу.
  
 
 
 
 
 
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 Amina Nasirli 
 
13 April 2024
 
 
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I found ACON while searching lawyer for my problem with bank. My problem already solved. Thank you.
  
 
 
 
 
 
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 olka's life 
 
8 April 2024
 
 
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Получила консультацию на высоком уровне,благодарю.