17:47 - 22.09.2025

---

September 22, Fineko/abc.az. From October 1, 2025, the actual activity of tenants in the markets will become possible only after registration with the tax authority of the leased facilities.

The amendments introduced at the end of last year to the Tax Code to ensure tax control over the markets will come into force on October 1, ABC.AZ reports with reference to the State Tax Service. This obligation must be secured by the owners of the market.

At the same time, when using real estate in the markets for business purposes, information about its registration with the tax authority should be posted at the entrance to the business facility, that is, information indicating the taxpayer's full name and INN.

In accordance with the new requirements of the legislation, it is also required to submit to the tax authorities, once a quarter, a form of information about taxpayers who have cancelled, ceased their activities, as well as continuing their activities by the owners of the markets upon termination of the lease agreement. The changes do not apply to agricultural product markets and agricultural cooperative markets.

Starting from October 1, the owners of the markets must ensure that the unregistered business facility and the tenants of this facility are registered with the tax authority over the next 6 months.

The changes will serve to prevent illegal business activities and strengthen accounting discipline, and unregistered activities in the markets will be suppressed. And this, in turn, will lead to the formalization of lease payments and the legitimate activities of market owners.