In Azerbaijan, the status of electronic invoicing is well-established and mandatory for all taxpayers. This requirement is based on Article 2 of the Tax Code of the Republic of Azerbaijan, which mandates the submission of e-invoices for goods delivered, works done, and services provided in connection with entrepreneurial activities. This initiative aimed to modernize the tax administration system and enhance the efficiency of tax-related processes in the country.<\/p>\n\n\n\n
According to the Tax Code, issuing electronic invoices for the provision of goods (works, services) to legal and natural persons engaged in entrepreneurial activities is a duty of the taxpayer. From January 1, 2018, all taxpayers, regardless of their status, must submit an electronic invoice when providing goods (works, services) for business purposes.<\/p>\n\n\n\n
The Rules for the application, accounting and use of electronic invoices are determined by Resolution \u211689 of the Cabinet of Ministers of the Republic of Azerbaijan dated March 14, 2017.<\/p>\n\n\n\n
The e-invoice program is available through the Internet Tax Administration, while the user guide can be found in the Help section. Additionally, the e-invoice file format and samples are provided on the Tax Administration\u2019s website.(https:\/\/www.taxes.gov.az<\/u><\/a>)<\/p>\n\n\n\n In a significant development, the electronic VAT invoices have been abolished as of 1 January 2020, and electronic delivery notes are the only documents required to be issued by suppliers to their customers when selling goods or providing services or works.<\/p>\n\n\n\n Electronic delivery notes issued by the supplier suffice for a transaction to be recognized and forinput VAT to be reclaimed. Electronic delivery notes must be provided for supplies of goods (services, works) to legal entities and individuals engaged in entrepreneurial activities.<\/p>\n\n\n\n E-delivery notes are transmitted via the web portal of tax authorities at www.e-taxes.gov.az<\/u><\/a>, <\/u><\/a>therefore their pro-forma contents are ready made and cannot be changed by the taxpayer. The taxpayer should only fill in respective fields applicable to his transaction\/s and each dispatch of e-delivery note should be authorised by means of so-called Asan Imza mobile signature card.<\/p>\n\n\n