16:48 - 29.12.2025

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December 29, Fineko/abc.az. The right to be a simplified tax payer will be determined in a new procedure.

ABC.AZ informs that this is reflected in the amendment to the Tax Code approved by President Ilham Aliyev. According to the law, when determining the volume of taxable transactions, taxpayer's turnover will be taken into account, formed on the basis of payments made through a POS-terminal in non-cash manner for retail trade and services rendered to persons who are not registered with the tax authority, using coefficient of 0.5.

For the purposes of VAT, persons who are not registered for VAT and whose volume of taxable transactions for any month (months) of a 12-month period is 200,000 manats or less are eligible to be simplified tax payers.

Thus, when determining the right to the status of a simplified tax payer, the turnover of an already registered taxpayer for services provided to individuals who are not registered with retailers and tax authorities using cashless payment via a POS- terminal will be taken into account with coefficient of 0.5.