{"id":1342,"date":"2025-11-13T12:32:53","date_gmt":"2025-11-13T08:32:53","guid":{"rendered":"https:\/\/e-mehkeme.az\/?p=1342"},"modified":"2026-01-02T04:17:28","modified_gmt":"2026-01-02T00:17:28","slug":"elektron-qaim%c9%99nin-alqi-satqi-mubahis%c9%99l%c9%99rind%c9%99-huquqi-rolu-ali-m%c9%99hk%c9%99m%c9%99nin-muhum-movqeyi","status":"publish","type":"post","link":"https:\/\/e-mehkeme.az\/en\/elektron-qaim%c9%99nin-alqi-satqi-mubahis%c9%99l%c9%99rind%c9%99-huquqi-rolu-ali-m%c9%99hk%c9%99m%c9%99nin-muhum-movqeyi\/","title":{"rendered":"Elektron Qaim\u0259nin Alq\u0131-Satq\u0131 M\u00fcbahis\u0259l\u0259rind\u0259 H\u00fcquqi Rolu: Ali M\u0259hk\u0259m\u0259nin M\u00fch\u00fcm M\u00f6vqeyi"},"content":{"rendered":"<h1 class=\"wp-block-heading\" id=\"h-\"><\/h1>\n\n\n\n<p>R\u0259q\u0259msalla\u015fman\u0131n s\u00fcr\u0259tl\u0259 inki\u015faf etdiyi indiki d\u00f6vrd\u0259 elektron qaim\u0259-faktura (e-qaim\u0259) art\u0131q yaln\u0131z vergi u\u00e7otunun deyil, h\u0259m d\u0259 m\u00fclki d\u00f6vriyy\u0259nin ayr\u0131lmaz hiss\u0259sin\u0259 \u00e7evrilmi\u015fdir. Lakin uzun m\u00fcdd\u0259t \u0259rzind\u0259 praktikada \u0259sas sual bel\u0259 olmu\u015fdur:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>\u201cElektron qaim\u0259 mal\u0131n faktiki t\u0259hvil verilm\u0259sini s\u00fcbut ed\u0259 bil\u0259rmi?\u201d<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p>Ali M\u0259hk\u0259m\u0259nin 01.03.2024-c\u00fc il tarixli q\u0259rar\u0131 bu sualla ba\u011fl\u0131 m\u00fch\u00fcm h\u00fcquqi \u00e7\u0259r\u00e7iv\u0259 formala\u015fd\u0131rm\u0131\u015f v\u0259 e-qaim\u0259nin s\u00fcbutedici rolunu ayd\u0131n \u015f\u0259kild\u0259 ortaya qoymu\u015fdur. Bu m\u0259qal\u0259d\u0259 h\u0259min q\u0259rarda ir\u0259li s\u00fcr\u00fcl\u0259n <strong> elektron qaim\u0259 il\u0259 ba\u011fl\u0131 m\u0259qamlar<\/strong> sistemli v\u0259 pe\u015f\u0259kar \u015f\u0259kild\u0259 t\u0259hlil olunur.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-1-elektron-qaim\u0259nin-t\u0259hvil-t\u0259slim-s\u0259n\u0259dl\u0259rin\u0259-baglanmasi-\u0259sasli-subut-mexanizmi\"><strong>1. Elektron Qaim\u0259nin T\u0259hvil-T\u0259slim S\u0259n\u0259dl\u0259rin\u0259 Ba\u011flanmas\u0131 \u2013 \u018fsasl\u0131 S\u00fcbut Mexanizmi<\/strong><\/h2>\n\n\n\n<p>\u0130\u015f materiallar\u0131nda m\u00fc\u0259yy\u0259n edilmi\u015fdir ki, sat\u0131c\u0131 al\u0131c\u0131ya <strong>111 \u0259d\u0259d elektron qaim\u0259<\/strong> t\u0259rtib etmi\u015fdir. Bu qaim\u0259l\u0259rin h\u0259r birind\u0259:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u201c\u0259sas qeyd\u201d<\/strong> b\u00f6lm\u0259sind\u0259 t\u0259r\u0259fl\u0259r aras\u0131ndak\u0131 alq\u0131-satq\u0131 m\u00fcqavil\u0259sinin tarix v\u0259 n\u00f6mr\u0259si,<\/li>\n\n\n\n<li><strong>\u201c\u0259lav\u0259 qeyd\u201d<\/strong> b\u00f6lm\u0259sind\u0259 is\u0259 m\u00fcvafiq <strong>t\u0259hvil-t\u0259slim aktlar\u0131n\u0131n n\u00f6mr\u0259l\u0259ri<\/strong><\/li>\n<\/ul>\n\n\n\n<p>a\u00e7\u0131q \u015f\u0259kild\u0259 g\u00f6st\u0259rilmi\u015fdir.<\/p>\n\n\n\n<p>Ali M\u0259hk\u0259m\u0259 bu istinadlar\u0131n t\u0259sad\u00fcfi olmad\u0131\u011f\u0131n\u0131, \u0259ksin\u0259, <strong>t\u0259hvil aktlar\u0131 il\u0259 elektron qaim\u0259l\u0259r aras\u0131nda sistemli v\u0259 ard\u0131c\u0131l uy\u011funluq yaratd\u0131\u011f\u0131n\u0131<\/strong> x\u00fcsusi vur\u011fulam\u0131\u015fd\u0131r. Bu uy\u011funluq mallar\u0131n t\u0259qdim olunmas\u0131 fakt\u0131n\u0131 t\u0259sdiq ed\u0259n <strong>\u0259minlik yaradan s\u00fcbut kompleksi<\/strong> kimi qiym\u0259tl\u0259ndirilmi\u015fdir.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-2-e-qaim\u0259y\u0259-5-gunluk-etiraz-huququ-v\u0259-alicinin-uzunmudd\u0259tli-susmasi\"><strong>2. E-Qaim\u0259y\u0259 5 G\u00fcnl\u00fck Etiraz H\u00fcququ v\u0259 Al\u0131c\u0131n\u0131n Uzunm\u00fcdd\u0259tli Susmas\u0131<\/strong><\/h2>\n\n\n\n<p>Nazirl\u0259r Kabinetinin 26 n\u00f6mr\u0259li Q\u0259rar\u0131n\u0131n 3.3 v\u0259 3.4-c\u00fc b\u0259ndl\u0259rin\u0259 \u0259sas\u0259n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Elektron qaim\u0259 al\u0131c\u0131ya g\u00f6nd\u0259rildiyi andan etibar\u0259n <strong>5 g\u00fcn \u0259rzind\u0259<\/strong> t\u0259sdiq edilm\u0259li v\u0259 ya d\u00fcz\u0259li\u015f \u00fc\u00e7\u00fcn geri qaytar\u0131lmal\u0131d\u0131r.<\/li>\n\n\n\n<li>5 g\u00fcn \u0259rzind\u0259 he\u00e7 bir \u0259m\u0259liyyat edilmirs\u0259, sistem qaim\u0259ni <strong>avtomatik t\u0259sdiq edir<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Ali M\u0259hk\u0259m\u0259 i\u015f \u00fczr\u0259 m\u00fc\u0259yy\u0259n etmi\u015fdir ki:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cavabdeh 111 elektron qaim\u0259d\u0259n <strong>he\u00e7 birin\u0259<\/strong> n\u0259 h\u0259min 5 g\u00fcnl\u00fck m\u00fcdd\u0259td\u0259,<\/li>\n\n\n\n<li>n\u0259 d\u0259 <strong>1 il 4 ay boyunca<\/strong> he\u00e7 vaxt etiraz etm\u0259mi\u015fdir.<\/li>\n<\/ul>\n\n\n\n<p>Bu davran\u0131\u015f m\u0259hk\u0259m\u0259 t\u0259r\u0259find\u0259n <strong>al\u0131c\u0131 t\u0259r\u0259find\u0259n qaim\u0259l\u0259rin faktiki q\u0259bul edilm\u0259si<\/strong> kimi qiym\u0259tl\u0259ndirilmi\u015fdir. Bu, m\u00fcbahis\u0259d\u0259 elektron qaim\u0259nin s\u00fcbutedici g\u00fcc\u00fcn\u00fc \u0259h\u0259miyy\u0259tli d\u0259r\u0259c\u0259d\u0259 art\u0131rm\u0131\u015fd\u0131r.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-3-elektron-qaim\u0259l\u0259r-sistem-t\u0259r\u0259find\u0259n-t\u0259sdiq-edildikd\u0259n-sonra-d\u0259yisdiril\u0259-bilm\u0259z\"><strong>3. Elektron Qaim\u0259l\u0259r Sistem T\u0259r\u0259find\u0259n T\u0259sdiq Edildikd\u0259n Sonra D\u0259yi\u015fdiril\u0259 Bilm\u0259z<\/strong><\/h2>\n\n\n\n<p>Cavabdeh iddia etmi\u015fdir ki, guya e-qaim\u0259l\u0259r sonradan aktlara uy\u011funla\u015fd\u0131r\u0131laraq t\u0259rtib edilmi\u015fdir. Ali M\u0259hk\u0259m\u0259 bu iddian\u0131 q\u0259ti \u015f\u0259kild\u0259 r\u0259dd etmi\u015fdir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Elektron qaim\u0259l\u0259r D\u00f6vl\u0259t Vergi Xidm\u0259tinin informasiya sistemind\u0259 saxlan\u0131l\u0131r.<\/li>\n\n\n\n<li>Qaim\u0259 sistem t\u0259r\u0259find\u0259n t\u0259sdiq edildikd\u0259n sonra <strong>g\u00f6nd\u0259r\u0259n t\u0259r\u0259find\u0259n d\u0259yi\u015fdirilm\u0259si m\u00fcmk\u00fcn deyil<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Bu s\u0259b\u0259bd\u0259n, iddia edil\u0259n \u201csonradan doldurma\u201d, \u201cuydurma\u201d, \u201csaxtala\u015fd\u0131rma\u201d kimi arqumentl\u0259r h\u00fcquqi \u0259sasdan m\u0259hrum hesab edilmi\u015fdir. M\u0259hk\u0259m\u0259 e-qaim\u0259 m\u0259lumatlar\u0131 il\u0259 t\u0259hvil aktlar\u0131n\u0131n tam uy\u011fun g\u0259ldiyini t\u0259sdiq etm\u0259kl\u0259 bu iddialar\u0131 tamamil\u0259 t\u0259kzib etmi\u015fdir.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-4-elektron-qaim\u0259l\u0259r-od\u0259nisl\u0259rin-t\u0259yinatinda-gost\u0259rilib-faktin-alici-t\u0259r\u0259find\u0259n-taninmasi\"><strong>4. Elektron Qaim\u0259l\u0259r \u00d6d\u0259ni\u015fl\u0259rin T\u0259yinat\u0131nda G\u00f6st\u0259rilib \u2013 Fakt\u0131n Al\u0131c\u0131 T\u0259r\u0259find\u0259n Tan\u0131nmas\u0131<\/strong><\/h2>\n\n\n\n<p>Ali M\u0259hk\u0259m\u0259 i\u015f \u00fczr\u0259 m\u00fch\u00fcm m\u0259qama diqq\u0259t \u00e7\u0259kmi\u015fdir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cavabdeh 2023-c\u00fc ild\u0259 etdiyi \u00f6d\u0259ni\u015fl\u0259rin t\u0259yinat\u0131nda <strong>birba\u015fa elektron qaim\u0259l\u0259rin n\u00f6mr\u0259l\u0259rin\u0259 istinad etmi\u015fdir<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Bu hal m\u0259hk\u0259m\u0259nin yana\u015fmas\u0131na g\u00f6r\u0259:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>al\u0131c\u0131n\u0131n h\u0259min qaim\u0259l\u0259rl\u0259 tan\u0131\u015f oldu\u011funu,<\/li>\n\n\n\n<li>onlar\u0131n \u0259sas\u0131nda \u00f6d\u0259ni\u015f etdiyini,<\/li>\n\n\n\n<li>v\u0259 bel\u0259likl\u0259, qaim\u0259l\u0259rin m\u0259zmununu <strong>\u00f6z davran\u0131\u015f\u0131 il\u0259 q\u0259bul etdiyini<\/strong><\/li>\n<\/ul>\n\n\n\n<p>g\u00f6st\u0259rmi\u015fdir.<\/p>\n\n\n\n<p>Bu fakt al\u0131c\u0131n\u0131n sonradan \u201cmallar t\u0259qdim edilm\u0259mi\u015fdir\u201d m\u00f6vqeyinin <strong>\u00f6z davran\u0131\u015f\u0131 il\u0259 ziddiyy\u0259t t\u0259\u015fkil etdiyini<\/strong> ortaya qoymu\u015fdur.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-5-elektron-qaim\u0259-yalniz-vergi-s\u0259n\u0259di-deyil-mulki-mubahis\u0259l\u0259rd\u0259-guclu-subutdur\"><strong>5. Elektron Qaim\u0259 Yaln\u0131z Vergi S\u0259n\u0259di Deyil \u2013 M\u00fclki M\u00fcbahis\u0259l\u0259rd\u0259 G\u00fccl\u00fc S\u00fcbutdur<\/strong><\/h2>\n\n\n\n<p>Cavabdeh bel\u0259 arqument ir\u0259li s\u00fcrm\u00fc\u015fd\u00fcr ki:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u201cElektron qaim\u0259-faktura yaln\u0131z vergi u\u00e7otu s\u0259n\u0259didir v\u0259 alq\u0131-satq\u0131 m\u00fcqavil\u0259si \u00fczr\u0259 mallar\u0131n t\u0259hvil verilm\u0259sini s\u00fcbut ed\u0259 bilm\u0259z.\u201d<\/p>\n<\/blockquote>\n\n\n\n<p>Ali M\u0259hk\u0259m\u0259 bu iddian\u0131 \u0259sasl\u0131 \u015f\u0259kild\u0259 r\u0259dd etmi\u015fdir.<\/p>\n\n\n\n<p>M\u0259hk\u0259m\u0259nin m\u00f6vqeyi ondan ibar\u0259t olmu\u015fdur ki:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Elektron qaim\u0259 kommersiya m\u00fcnasib\u0259tl\u0259rind\u0259 t\u0259rtib edil\u0259n <strong>h\u00fcquqi \u0259h\u0259miyy\u0259tli s\u0259n\u0259ddir<\/strong>.<\/li>\n\n\n\n<li>O, t\u0259kba\u015f\u0131na t\u0259hvil s\u0259n\u0259di olmasa bel\u0259,<br><strong>m\u00fcqavil\u0259y\u0259, t\u0259hvil aktlar\u0131na v\u0259 \u00f6d\u0259ni\u015fl\u0259r\u0259 istinad etm\u0259si<\/strong> hal\u0131nda mallar\u0131n t\u0259qdim olunmas\u0131n\u0131 s\u00fcbut ed\u0259n <strong>g\u00fccl\u00fc s\u00fcbut vasit\u0259si<\/strong> kimi qiym\u0259tl\u0259ndiril\u0259 bil\u0259r.<\/li>\n\n\n\n<li>\u00dcst\u0259lik, al\u0131c\u0131n\u0131n vaxt\u0131nda etiraz etm\u0259m\u0259si v\u0259 qaim\u0259l\u0259ri \u0259sas\u0131nda \u00f6d\u0259ni\u015f etm\u0259si elektron qaim\u0259nin h\u00fcquqi g\u00fcc\u00fcn\u00fc daha da m\u00f6hk\u0259ml\u0259ndirir.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-6-elektron-qaim\u0259-v\u0259-t\u0259hvil-aktlari-arasinda-m\u0259tn-v\u0259-rekvizit-uygunlugu\"><strong>6. Elektron Qaim\u0259 v\u0259 T\u0259hvil Aktlar\u0131 Aras\u0131nda M\u0259tn v\u0259 Rekvizit Uy\u011funlu\u011fu<\/strong><\/h2>\n\n\n\n<p>Ali M\u0259hk\u0259m\u0259nin \u0259n vacib vur\u011fular\u0131ndan biri:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>h\u0259r bir elektron qaim\u0259nin istinad etdiyi t\u0259hvil-t\u0259slim akt\u0131nda g\u00f6st\u0259ril\u0259n mal n\u00f6vl\u0259ri, miqdarlar\u0131 v\u0259 rekvizitl\u0259r<br><strong>tam \u015f\u0259kild\u0259 eynilik t\u0259\u015fkil etmi\u015fdir<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Bu uy\u011funluq h\u0259m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>t\u0259hvil aktlar\u0131n\u0131n sonradan doldurulmas\u0131,<\/li>\n\n\n\n<li>h\u0259m d\u0259 e-qaim\u0259l\u0259rin uydurulmas\u0131 bar\u0259d\u0259 b\u00fct\u00fcn iddialar\u0131 \u0259sass\u0131z etmi\u015fdir.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\" id=\"h-n\u0259tic\u0259\"><strong>N\u0259tic\u0259<\/strong><\/h1>\n\n\n\n<p>Ali M\u0259hk\u0259m\u0259nin bu i\u015f \u00fczr\u0259 yana\u015fmas\u0131 bir daha g\u00f6st\u0259rmi\u015fdir ki:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-elektron-qaim\u0259-mulki-munasib\u0259tl\u0259rd\u0259-ciddi-subutedici-rol-oynayir\"><strong>\u2714 Elektron qaim\u0259 m\u00fclki m\u00fcnasib\u0259tl\u0259rd\u0259 ciddi s\u00fcbutedici rol oynay\u0131r.<\/strong><\/h3>\n\n\n\n<p>T\u0259kba\u015f\u0131na olmasa da, dig\u0259r s\u0259n\u0259dl\u0259rl\u0259 birlikd\u0259 mallar\u0131n faktiki t\u0259qdim olunmas\u0131n\u0131 t\u0259sdiq ed\u0259 bil\u0259r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-alici-elektron-qaim\u0259y\u0259-5-gun-\u0259rzind\u0259-etiraz-etm\u0259zs\u0259\"><strong>\u2714 Al\u0131c\u0131 elektron qaim\u0259y\u0259 5 g\u00fcn \u0259rzind\u0259 etiraz etm\u0259zs\u0259,<\/strong><\/h3>\n\n\n\n<p>sonradan bu qaim\u0259nin m\u0259zmununu inkar etm\u0259si h\u00fcquqi bax\u0131mdan etibars\u0131z olur.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-e-qaim\u0259-t\u0259sdiq-edildikd\u0259n-sonra-sistemd\u0259-d\u0259yisdiril\u0259-bilm\u0259diyin\u0259-gor\u0259\"><strong>\u2714 E-qaim\u0259 t\u0259sdiq edildikd\u0259n sonra sistemd\u0259 d\u0259yi\u015fdiril\u0259 bilm\u0259diyin\u0259 g\u00f6r\u0259,<\/strong><\/h3>\n\n\n\n<p>saxtala\u015fd\u0131rma v\u0259 sonradan doldurma iddialar\u0131 s\u00fcbut edilm\u0259li, aksi halda q\u0259bul edilmir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-od\u0259nisl\u0259rin-t\u0259yinatinda-elektron-qaim\u0259l\u0259rin-gost\u0259rilm\u0259si\"><strong>\u2714 \u00d6d\u0259ni\u015fl\u0259rin t\u0259yinat\u0131nda elektron qaim\u0259l\u0259rin g\u00f6st\u0259rilm\u0259si,<\/strong><\/h3>\n\n\n\n<p>al\u0131c\u0131n\u0131n h\u0259min mallar\u0131 q\u0259bul etm\u0259si v\u0259 s\u0259n\u0259dl\u0259ri tan\u0131mas\u0131 dem\u0259kdir.<\/p>\n\n\n\n<p>Bu q\u0259rar praktikada elektron qaim\u0259nin <strong>h\u0259m vergi, h\u0259m d\u0259 m\u00fclki d\u00f6vriyy\u0259d\u0259 m\u00fch\u00fcm h\u00fcquqi s\u0259n\u0259d<\/strong> oldu\u011funu t\u0259sdiql\u0259y\u0259n presedent xarakterli bir m\u00f6vqedir.<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>R\u0259q\u0259msalla\u015fman\u0131n s\u00fcr\u0259tl\u0259 inki\u015faf etdiyi indiki d\u00f6vrd\u0259 elektron qaim\u0259-faktura (e-qaim\u0259) art\u0131q yaln\u0131z vergi u\u00e7otunun deyil, h\u0259m d\u0259 m\u00fclki d\u00f6vriyy\u0259nin ayr\u0131lmaz hiss\u0259sin\u0259 \u00e7evrilmi\u015fdir. Lakin uzun m\u00fcdd\u0259t \u0259rzind\u0259 praktikada \u0259sas sual bel\u0259 olmu\u015fdur: \u201cElektron qaim\u0259 mal\u0131n faktiki t\u0259hvil verilm\u0259sini s\u00fcbut ed\u0259 bil\u0259rmi?\u201d Ali M\u0259hk\u0259m\u0259nin 01.03.2024-c\u00fc il tarixli q\u0259rar\u0131 bu sualla ba\u011fl\u0131 m\u00fch\u00fcm h\u00fcquqi \u00e7\u0259r\u00e7iv\u0259 formala\u015fd\u0131rm\u0131\u015f v\u0259 e-qaim\u0259nin s\u00fcbutedici [&hellip;]<\/p>","protected":false},"author":1,"featured_media":1344,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"buzzeditor_post_format":"","footnotes":""},"categories":[45],"tags":[],"class_list":["post-1342","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kommersiya"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Elektron Qaim\u0259nin Alq\u0131-Satq\u0131 M\u00fcbahis\u0259l\u0259rind\u0259 H\u00fcquqi Rolu: Ali M\u0259hk\u0259m\u0259nin M\u00fch\u00fcm M\u00f6vqeyi - e-mehkeme.az<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/e-mehkeme.az\/en\/elektron-qaim\u0259nin-alqi-satqi-mubahis\u0259l\u0259rind\u0259-huquqi-rolu-ali-m\u0259hk\u0259m\u0259nin-muhum-movqeyi\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Elektron Qaim\u0259nin Alq\u0131-Satq\u0131 M\u00fcbahis\u0259l\u0259rind\u0259 H\u00fcquqi Rolu: Ali M\u0259hk\u0259m\u0259nin M\u00fch\u00fcm M\u00f6vqeyi - e-mehkeme.az\" \/>\n<meta property=\"og:description\" content=\"R\u0259q\u0259msalla\u015fman\u0131n s\u00fcr\u0259tl\u0259 inki\u015faf etdiyi indiki d\u00f6vrd\u0259 elektron qaim\u0259-faktura (e-qaim\u0259) art\u0131q yaln\u0131z vergi u\u00e7otunun deyil, h\u0259m d\u0259 m\u00fclki d\u00f6vriyy\u0259nin ayr\u0131lmaz hiss\u0259sin\u0259 \u00e7evrilmi\u015fdir. Lakin uzun m\u00fcdd\u0259t \u0259rzind\u0259 praktikada \u0259sas sual bel\u0259 olmu\u015fdur: \u201cElektron qaim\u0259 mal\u0131n faktiki t\u0259hvil verilm\u0259sini s\u00fcbut ed\u0259 bil\u0259rmi?\u201d Ali M\u0259hk\u0259m\u0259nin 01.03.2024-c\u00fc il tarixli q\u0259rar\u0131 bu sualla ba\u011fl\u0131 m\u00fch\u00fcm h\u00fcquqi \u00e7\u0259r\u00e7iv\u0259 formala\u015fd\u0131rm\u0131\u015f v\u0259 e-qaim\u0259nin s\u00fcbutedici [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/e-mehkeme.az\/en\/elektron-qaim\u0259nin-alqi-satqi-mubahis\u0259l\u0259rind\u0259-huquqi-rolu-ali-m\u0259hk\u0259m\u0259nin-muhum-movqeyi\/\" \/>\n<meta property=\"og:site_name\" content=\"e-mehkeme.az\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-13T08:32:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-02T00:17:28+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/e-mehkeme.az\/wp-content\/uploads\/2025\/11\/ChatGPT-Image-13-Kas-2025-12_28_35-1-1024x683.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"683\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"V\u0259kil P\u0259rviz M\u0259mm\u0259dov\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"V\u0259kil P\u0259rviz M\u0259mm\u0259dov\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/e-mehkeme.az\\\/elektron-qaim%c9%99nin-alqi-satqi-mubahis%c9%99l%c9%99rind%c9%99-huquqi-rolu-ali-m%c9%99hk%c9%99m%c9%99nin-muhum-movqeyi\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/e-mehkeme.az\\\/elektron-qaim%c9%99nin-alqi-satqi-mubahis%c9%99l%c9%99rind%c9%99-huquqi-rolu-ali-m%c9%99hk%c9%99m%c9%99nin-muhum-movqeyi\\\/\"},\"author\":{\"name\":\"V\u0259kil P\u0259rviz M\u0259mm\u0259dov\",\"@id\":\"https:\\\/\\\/e-mehkeme.az\\\/en\\\/#\\\/schema\\\/person\\\/e056765d8a3aaccf70d46db0eddbd7ba\"},\"headline\":\"Elektron Qaim\u0259nin Alq\u0131-Satq\u0131 M\u00fcbahis\u0259l\u0259rind\u0259 H\u00fcquqi Rolu: Ali M\u0259hk\u0259m\u0259nin M\u00fch\u00fcm M\u00f6vqeyi\",\"datePublished\":\"2025-11-13T08:32:53+00:00\",\"dateModified\":\"2026-01-02T00:17:28+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/e-mehkeme.az\\\/elektron-qaim%c9%99nin-alqi-satqi-mubahis%c9%99l%c9%99rind%c9%99-huquqi-rolu-ali-m%c9%99hk%c9%99m%c9%99nin-muhum-movqeyi\\\/\"},\"wordCount\":1217,\"image\":{\"@id\":\"https:\\\/\\\/e-mehkeme.az\\\/elektron-qaim%c9%99nin-alqi-satqi-mubahis%c9%99l%c9%99rind%c9%99-huquqi-rolu-ali-m%c9%99hk%c9%99m%c9%99nin-muhum-movqeyi\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/e-mehkeme.az\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/ChatGPT-Image-13-Kas-2025-12_28_35-1.png\",\"articleSection\":[\"KOMMERS\u0130YA\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/e-mehkeme.az\\\/elektron-qaim%c9%99nin-alqi-satqi-mubahis%c9%99l%c9%99rind%c9%99-huquqi-rolu-ali-m%c9%99hk%c9%99m%c9%99nin-muhum-movqeyi\\\/\",\"url\":\"https:\\\/\\\/e-mehkeme.az\\\/elektron-qaim%c9%99nin-alqi-satqi-mubahis%c9%99l%c9%99rind%c9%99-huquqi-rolu-ali-m%c9%99hk%c9%99m%c9%99nin-muhum-movqeyi\\\/\",\"name\":\"Elektron Qaim\u0259nin Alq\u0131-Satq\u0131 M\u00fcbahis\u0259l\u0259rind\u0259 H\u00fcquqi Rolu: Ali M\u0259hk\u0259m\u0259nin M\u00fch\u00fcm M\u00f6vqeyi - 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