16:35 - 29.09.2026

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September 29, Fineko/abc.az. According to the amendments to the Tax Code, 50% of non-cash turnover in services rendered to the public by catering-engaged VAT-payers through integrated POS-terminals is deducted from the total turnover that is subject to taxation.

According to tax expert Javid Velizade, this benefit significantly reduces the tax burden of entrepreneurs. For example, the VAT obligation for a catering facility with monthly turnover of 190,000 manats, of which 140,000 manats were received in non-cash form, is reduced from 21,600 manats to 9,000 manats when applying the privilege.

As a result, the 12,600 manats of tax funds saved by the entrepreneur, according to the relevant articles of the Tax Code, are completely exempt from income tax for individual entrepreneurs and from income tax for legal entities.