AZE - TAX CHANGES 2026 (PART 2)

Changes in respect to submission of electronic tax invoices

According to the changes in the deadlines for submission of electronic tax invoices, they now shall be issued as follows:

• For international transportation services – immediately prior to the commencement of transportation services;
• For repetitive/regular services provided on ongoing basis - by the first day of each calendar month;
• For all other types of services (works) - within 5 days from the date of performance of the work and provision of services.

Here is a definition for type of services that classified as provided on a regular and ongoing basis.

• Subscription services (internet, mobile communications, television, etc.).
• Rental services;
• Security and safety services;
• Scheduled maintenance services;
• Regular preparation of tax reports;
• Outsourcing of accounting services;
• Regular financial reporting;
• Legal advice and support;
• Human resources management;
• Utility services, including waste disposal;
• Continuous monitoring of video surveillance systems;
• Maintaining of social media accounts;
• PR and public relations services;
• Internal control and regulatory compliance services;
• Regular organization of internal corporate training;
• Other services provided on a regular basis.

Changes in respect to submission of electronic invoices for advance payments

Electronic invoices for advance payments must be submitted before the advance payment is received.