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