17:32 - 5.01.2021

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January 5, Fineko/abc.az. The temporary tax regime also concerned the food service sector affected by the pandemic.

ABC.AZ reports with reference to the State Tax Service under the Ministry of Economy of Azerbaijan that simplified tax payers working in this field are granted a discount of 50% of the tax amount. Also, the deadline for submitting applications for the use of the right to be payers of the simplified tax by persons engaged in the field of public catering, registered for VAT, was extended until 1 September 2020. On the basis of the submitted application these persons act as payers of the simplified tax, and the provisions of the temporary tax regime are applied to the goods and services provided. The temporary tax regime expired on 1 January 2021.

The purpose of providing information is to ensure that when presenting goods for which VAT is not reimbursed, they are not re-imposed with VAT, that is, the payment of VAT twice for the same product does not remain on the taxpayer. Subsequent submission of goods specified in the submitted information, the write-off of which, including as part of public catering services, will not be considered a turnover subject to VAT.