Azerbaijan
AZAzerbaijan’s Tax Code requires taxpayers to issue the electronic invoice (elektron qaimə-faktura) to other registered taxpayers, and the same document supports VAT offset through the VAT deposit account.
Guide reviewed .
Invoicing and electronic documents
Elektron qaimə-faktura (electronic invoice)
The Tax Code’s electronic invoice for supplies, returns, VAT adjustments, agency and commission flows, goods sent for processing or storage, export sales, advance payments and internal movements of excise goods. Its form and rules are set by the executive authority. It is a national system with no Peppol connection.
Electronic invoice in the form set under Article 71-1.2 of the Tax Code · Official source: e-Qanun · Tax Code of the Republic of Azerbaijan, consolidated PDF (Azerbaijani)
Azerbaijan has no Peppol Authority. Invoices between registered taxpayers are electronic invoices issued under the Tax Code’s own rules. A Peppol message does not replace them. Because VAT offset also depends on payment through the VAT deposit account, the invoice and payment flows have to be reconciled.
Check the buyer’s taxpayer registration and the invoice type that fits the transaction, such as supply, return, advance or export. Each type has its own deadline in the Tax Code.
Legal guide
B2B · electronic invoices
MandatoryA taxpayer must send electronic invoices to persons registered as taxpayers for goods, work and services (Article 16.1.11-6). Exceptions are payment service providers for services on customer accounts, state and local government bodies and budget organisations for work and services, and notaries for notarial services. Persons not registered with the tax authority may not issue electronic invoices.
Official source: e-Qanun · Tax Code of the Republic of Azerbaijan, consolidated PDF (Azerbaijani)Issuing deadlines
Set by Article 71-1.1Goods are invoiced when dispatched. Unordered goods are invoiced within 5 days of the delivery document, and work and services within 5 days of completion. Returns and VAT adjustments are invoiced within 3 days, and advance payments on the day received.
Official source: e-Qanun · Tax Code of the Republic of Azerbaijan, consolidated PDF (Azerbaijani)VAT offset
Electronic invoice and payment requiredInput VAT is offset when the value on the received electronic invoice is paid to the supplier’s account and the VAT amount to the VAT deposit account (Article 175.1).
Official source: e-Qanun · Tax Code of the Republic of Azerbaijan, consolidated PDF (Azerbaijani)Penalties
In forceSupplying goods without a required electronic invoice, or handing goods from wholesale or production premises and warehouses over under retail formalities, incurs a financial sanction of 10%, 20% or 40% of the sale price for the first, second and third or later breach in a calendar year (Article 58.13). Moving excise goods between a taxpayer’s premises without the internal-movement electronic invoice incurs AZN 100 per transaction (Article 58.13-1).
Official source: e-Qanun · Tax Code of the Republic of Azerbaijan, consolidated PDF (Azerbaijani)
Timeline
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Electronic invoice only
Amendments to more than 200 Tax Code articles took effect. They included the new Article 16.1.11-6 (Law No. 1356-VQD of 30 November 2018), which replaced the option of a paper or electronic invoice with an electronic invoice and exempted payment service providers, public bodies and notaries.
Official source: Caspian Legal Center (secondary) · 2019 tax amendments in Azerbaijan
Peppol in Azerbaijan
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.