According to the Tax Code of the Republic of Azerbaijan, invoices for goods, works and services registered for the purposes of VAT and provided in connection with entrepreneurial activity are submitted in electronic form.
Electronic invoicing user guide
Electronic invoices (e-Invoice) can be prepared by taxpayers in two ways:
"In online mode" - the taxpayer logs in with one of the "Easy Signature" or "e-Signature" sections by clicking the "LOGIN" button on the Internet Tax Administration portal, switching to electronic services. Then he switches to the "e-Invoice" (Electronic invoice) subsystem and prepares and signs the electronic invoice online and submits it to the other taxpayer.
When entering the "E-invoice" section, the "New invoice" menu will open. Here you can start preparing by selecting the type of new "Electronic invoice" to be prepared. It is possible to choose the following types of "Electronic invoice" in the mentioned menu:
- Receipt of return of goods
- List of goods, works and services
- Receipt of sending goods for processing
- Receipt of return of goods from processing
- Checked invoice under article 163 of the VM, except for return
- Receipt of delivery of goods to agent/broker
- Receipt of delivery of goods to the buyer by the agent/commissioner
- Statement submitted under Article 177.5 of the Civil Code
“In offline mode” – the taxpayer downloads the latest version of the special software (“Electronic Invoice Processing Software – eFP”) and other basic programs from the subsection “Necessary programs” of the “e-Invoice” section of the Internet Tax Office, invoices required without using the Internet prepares and packages through the program. Then in offline mode "ASAN DOC client" or "e-Signer" signs with one of the programs. User package file ASANDOC can also sign through the portal. At the end, using the enhanced electronic signature (ASAN Signature or Electronic Signature), select the "Online clerical and e-VHF" section of the Internet Tax Administration, enter the "Electronic invoice" subsection, and send the signed "adoc" or "edoc" type file to "Send package" uploads to the system by clicking the button. At this time, unique series and numbers are assigned to electronic invoices and sent to the other party's electronic box. After this step, all operations are done online. This regime is mainly intended for large taxpayers. Taxpayers who submit a large number of electronic invoices are recommended to use this mode.
How to fill out an electronic invoice?
You can fill out the electronic invoice by following the rules below:
- In the "Type" line - choose whether the electronic invoice is current, amended or cancelled.
- In the "Sender" line - the full name and TIN of the taxpayer who sent the electronic invoice, the code of the business entity (object) from which the goods were issued;
- In the "Recipient" line - the full name and TIN of the taxpayer receiving the electronic invoice, the code of the business entity (object) receiving the goods, or the state registration mark of the vehicle on which the goods are loaded for operations that are not pre-ordered;
- The electronic invoice is filled out on the basis of documents containing information about goods (works, services) and is recorded in the "Main" line of the electronic invoice;
- In the "Serial No." column - sequential numbers of the names of goods (services, works);
- In the "Name of the goods (work, service)" column - relevant information;
- In the "Product (work, service) code" column - relevant information;
- In the "Global Commodity Identification Number (GTIN)" column - the corresponding GTIN;
- In the "Measurement unit" column - the appropriate indicator;
- In the "Quantity, volume" column - relevant indicators;
- In the "Unit value (in manats)" column - the value of the unit of measurement of the goods;
- In the column "Selling price of the unit" - the price of the determined unit of measurement;
- In the "Total amount" column - the total value of the goods (work, service);
- In the "Excise" rate column - the rate of excise duty;
- In the "Excise" amount column - the total amount of excise duty;
- In the total column of the column "Value of the goods (work, service)" - the total value of the goods (service, work) with the sum of the amount of the excise duty;
Column related to VAT
- in the column "including the value of transactions subject to VAT at the rate of 18 percent" - the value of the goods (service, work) subject to VAT at the rate of 18 percent;
- In the column "including the value of transactions subject to VAT at the "0" rate" the value subject to VAT at the "0" rate;
- in the column "including value of VAT-exempt transactions" - VAT-exempt value;
- in the column "including the value of transactions not subject to VAT" - the value not subject to VAT;
- The amount of VAT automatically calculated by the program by multiplying the number indicated in the column "Value of transactions subject to VAT at the rate of 18 percent" on the same line in the "Amount of VAT" column by the rate determined by Article 173.1 of the Tax Code;
- In the "Road tax" column - the amount of road tax;
- In the "Final amount" column - the sum of the amount in the "Total" column of the "value of the goods (service, work)" column and the amounts in the "VAT amount" and "Road tax" columns;
- In the "Total" row, the total sums of the columns of the corresponding items are automatically calculated by the program. If the electronic invoice consists of more than one page, the "Total" line is indicated on the last page;
- The "Number of packaging of goods" column indicates the number of packaging of excise goods released from the limits of the production building to other economic subjects (objects) belonging to the taxpayer, or to vehicles for operations not ordered in advance.
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