ARTICLE · 26 MARCH 2026

Vergi İslahatı: E-Ticarət, Güzəştlər

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2026-cı il fevralın 13-də Milli Məclis Vergi Məcəlləsini dəyişdirərək qeyri-rezident e-ticarət bizneslər üçün məcburi qeydiyyat tələblərini və hədəflənmiş vergi güzəştlərini tətbiq edən və 355-VIIQD nömrəli Qanun kimi qüvvəyə minmiş qanun layihəsini qəbul etmişdir. Qanun, Azərbaycan Respublikası

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2026-cı il fevralın 13-də Milli Məclis Vergi Məcəlləsini dəyişdirərək qeyri-rezident e-ticarət bizneslər üçün məcburi qeydiyyat tələblərini və hədəflənmiş vergi güzəştlərini tətbiq edən və 355-VIIQD nömrəli Qanun kimi qüvvəyə minmiş qanun layihəsini qəbul etmişdir. Qanun, Azərbaycan Respublikası Prezidentinin 23 fevral 2026-cı il tarixli, 606 nömrəli Fərmanına əsasən qüvvəyə minib.

İslahat, vergiyə cəlb olunan daimi nümayəndəliyi olanlar istisna olmaqla, Azərbaycan ərazisində onlayn platformalar vasitəsilə e-ticarət həyata keçirən qeyri-rezidentlərin vergi məqsədləri üçün elektron qaydada qeydiyyatdan keçməsini tələb edir. İllik dövriyyəsi 10,000.00 ABŞ dollarının manat ekvivalentini aşan şəxslər qeydiyyatı 30 gün müddətində tamamlamalıdır, bu həddən aşağı dövriyyə üzrə qeydiyyat isə könüllü olaraq qalır.

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