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Financial Sanctions for Non-Compliance with Tax Legislation

If goods are supplied without issuing an electronic tax invoice (e-invoice), contrary to the requirements of the Tax Code, the following financial sanctions will be applied:

🔻 For failure to issue an e-invoice during a calendar year:

  • 1st instance: 10% of the sales amount.
  • 2nd instance: 20% of the sales amount.
  • 3rd and subsequent instances: 40% of the sales amount.

🚫 Penalty for Unrecorded Loading: Fines may also be applied if goods are loaded from facilities without a correctly issued invoice, especially when done in an unauthorized or unscheduled manner.

🏢 Specific Focus on Market Operators:

Market owners or administrators who prevent tax authorities from inventorying property are subject to the following fines:

  • 1st instance: 2,000 AZN
  • 2nd instance: 4,000 AZN
  • 3rd and subsequent instances: 6,000 AZN

📣 To avoid these situations and prevent potential risks, seek professional support from Abacus Audit.

E-mail: [email protected] | Mob: +99455 2134939 | Tel: +99412 3108659