16:27 - 5.11.2026

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November 5, Fineko/abc.az. In Azerbaijan, it is proposed to change the procedure for calculating VAT on the resale of apartments for a period of three years: the tax will be calculated from the trade premium, and not from the full cost of housing.

This is provided for by the draft law on amendments to the Tax Code.

The document is included in the budget package for 2027.

The new mechanism is proposed to be applied to VAT payers who are engaged in the construction of buildings or who are other participants in the housing market, when re-selling apartments purchased from citizens in a non-cash form.

The bill notes that taxpayers have repeatedly pointed out the high VAT burden on the resale of such apartments. Now the tax is charged on the full cost of housing, and not only on the trade allowance, which creates a higher burden compared to commission trading. According to the authors of the draft law, the current procedure also contributes to higher prices in the secondary market, weakens the positions of official sellers and expands unofficial turnover.