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RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of March 14, 2017 No. 89

About approval "Form and rules of application, accounting and use of electronic delivery note invoice"

For the purpose of ensuring execution of subitem 1.1.2 of the Presidential decree of the Azerbaijan Republic "About application of the Law of the Azerbaijan Republic "About introduction of amendments to the Tax Code of the Azerbaijan Republic" of December 16, 2016 No. 454-VQD and modification of the Presidential decree of the Azerbaijan Republic "About application of the Law of the Azerbaijan Republic on approval, entry into force of the Tax code of the Azerbaijan Republic and the questions of the legal regulation and the Tax code of the Azerbaijan Republic approved by the specified Law" of August 30, 2000 No. 393" of December 23, 2016 No. 1171, the Cabinet of Ministers of the Azerbaijan Republic connected with it decides:

1. Approve "Form of electronic delivery note invoice" (Appendix No. 1).

2. Approve "Rules of application, accounting and use of electronic delivery note invoice" (Appendix No. 2).

3. Determine that maintaining and application of accounting in centralized procedure for electronic delivery note invoice according to the established form and details in the Azerbaijan Republic is performed by the Ministry of taxes of the Azerbaijan Republic.

4. Charge to the Ministry of taxes of the Azerbaijan Republic to take the measures providing creation of the corresponding technical capabilities connected using electronic delivery note invoice.

5. The persons registered for the purposes of the VAT and specified in article 218.1.2 of the Tax Code of the Azerbaijan Republic, the electronic delivery note invoice is represented in connection with the provided (sent) goods, the performed work and the rendered services connected with business activity, since April 1, 2017, all other taxpayers to legal entities and individual entrepreneurs (customers of goods, works, services) who are buyers of goods (works, services) - since January 1, 2018.

Prime Minister of the Azerbaijan Republic
Artur Rasi-Zade

 

Appendix No. 1

Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of March 14, 2017 No. 89

Form of electronic delivery note invoice

Приложение №1 к Пост №89

Appendix No. 2

Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of March 14, 2017 No. 89

Rules of application, accounting and use of electronic delivery note invoice

1. General provisions

1.1. These rules are prepared according to article 71-1.2 of the Tax Code of the Azerbaijan Republic and establish rules of application, accounting and use of electronic delivery note invoice.

1.2. The electronic waybill - the invoice is the source accounting document constituted according to these rules electronically and represented by the person providing goods, performing works and rendering services to individual entrepreneurs and legal entities.

1.3. The electronic waybill - the invoice constituted not according to these rules does not give the grounds for registration of provision of goods (works, services).

1.4. The electronic waybill - the invoice is prepared and it is represented only persons which were registered as taxpayers.

1.5. By provision of goods (work, service) in retail procedure the receipt or the check is issued to the buyer who was not registered as the taxpayer.

2. Creation of electronic delivery note invoice

2.1. The electronic delivery note invoice is prepared by the taxpayer providing goods (work, services) in Azerbaijani in system of the electronic delivery note invoice created in the Internet Tax Administration of the Ministry of taxes of the Azerbaijan Republic (further - the Internet Tax Administration). The taxpayer by means of the strengthened digital signature enters the Internet Tax Administration and prepares, approves electronic delivery note invoice and represents to the seller.

2.2. In electronic delivery note invoice the following data are specified:

2.2.1. date of issue, series and number of electronic delivery note invoice;

2.2.2. complete name of the taxpayer and buyer;

2.2.3. identification number (INN) of the taxpayer and buyer;

2.2.4. the basis (invoices, receipts, checks, agreements, acts of delivery acceptance, payment documents, the power of attorney on purchase of goods, etc.);

2.2.5. additional marks;

2.2.6. sequence number;

2.2.7. description of goods (works, services);

2.2.8. goods unit of measure (works, services);

2.2.9. quantity, goods amount (works, services);

2.2.10. selling price of commodity unit (work, service);

2.2.11. total amount of goods (work, service);

2.2.12. excise rate of excise goods;

2.2.13. the excise amount in excise goods;

2.2.14. total amount of the provided goods (work, service) (excluding VAT);

2.2.15. transaction amount, attracted to the VAT (in manats);

2.2.16. transaction amount, not attracted to the VAT;

2.2.17. transaction amount, attracted to the VAT with rate "0";

2.2.18. VAT amount;

2.2.19. total sum (figures);

2.2.20. total sum (in cursive script);

2.2.21. position, surname, name of the responsible persons (the head and the chief accountant) who signed electronic delivery note invoice;

2.2.22. surname, name, middle name of person who received electronic delivery note invoice;

2.2.23. barcode.

Note. The barcode is the code used for automatic identification of the document.

2.3. The amount in electronic delivery note invoice is specified in monetary unit of the Azerbaijan Republic - manats.

2.4. Date of preparation and registration (departure) of electronic delivery note invoice is considered date of issue specified to electronic delivery note invoice.

2.5. In the detail "Representative" of electronic delivery note invoice the complete name and INN of the taxpayer providing goods (work, services), and in the detail "Buyer" complete name and INN of the buyer of goods is entered (works, services).

2.6. The electronic delivery note invoice is filled based on documents (agreements (transactions), acts of delivery acceptance, the warrant for receipt of the goods, etc.) reflecting in themselves information on provision to the buyer of goods (works, services), and information on it finds the reflection in the detail "Basic" of electronic delivery note invoice.

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