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RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of November 8, 2016 No. 445

About modification of the "Rules of application, accounting and use of electronic tax invoices" approved by the resolution of the Cabinet of Ministers of the Azerbaijan Republic of September 28, 2009 No. 156

For the purpose of ensuring execution of Item 2.2 of the Presidential decree of the Azerbaijan Republic of July 12, 2016 "About approval "Procedure for value added tax return for the goods acquired by foreigners and stateless persons in the territory of the Azerbaijan Republic not intended for production or commercial purposes" the Cabinet of Ministers of the Azerbaijan Republic decides No. 985:

Add with Item 2.5 of the following content "Rule of application, accounting and use of electronic tax invoices" approved by the resolution of the Cabinet of Ministers of the Azerbaijan Republic of September 28, 2009 No. 156 (Collection of the legislation of the Azerbaijan Republic, 2009, No. 9, Article 760; 2014, No. 3, Article 315):

"2.5. These rules do not extend on electronic the tax invoices provided to foreigners and stateless persons on condition of VAT return.".

Prime Minister of the Azerbaijan Republic
Artur Rasi-Zade

 

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