According to Article 16.1.8 of the tax code, with the exception of the following types of activities, cash payments on retail trade and (or) public catering activities should be carried out by cash register, which meets the established criteria and is connected to the Electronic Information System of the State Tax Service in real time:
- sale of newspapers and magazines (if the share of such sales turnover in total turnover exceeds 50 percent);
- sale of agricultural products in markets, fairs and mobile manner;
- retail sales activities from catwalks, cars and trailers in mobile, markets and other mass commercial locations;
- sale of securities and lottery tickets;
- activity of facilities of electric power, gas, water, hot water supply and central heating system.
To the taxpayer for conducting cash settlements with the population without the application of cash registers or strict reporting forms, non-issuance of the check to be submitted to the buyer or issuance with indication of the amount lower than the amount paid:
- if such cases are allowed for the first time within a calendar year, the amount of 1.000 AZN;
- if such cases are allowed for the second time within a calendar year, the amount of 3.000 AZN;
- if such cases are allowed three or more times during a calendar year, a financial sanction in the amount of 6.000 AZN is applied.
Useful links:
https://www.taxes.gov.az/az/page/ar-vergi-mecellesi
https://www.taxes.gov.az/az/page/elektron-xidmetler
https://www.taxes.gov.az/az/page/edv-nin-qaytarilmasi
In accordance with the “Criteria for determining objects to be installed POS-terminals” approved by the Cabinet of Ministers of the Republic of Azerbaijan in 2012 dated October 4, 219, the list of objects to be installed POS-terminals in the country has been determined:
- all business entities (objects) of VAT payers, regardless of their turnover and territory (from the date of registration of the taxpayer for VAT purposes);
- enterprises specializing in the sale of cars and furniture, sports and health complexes, health facilities, recreational and entertainment facilities, hotels, celebrations houses, petrol stations, air, water, railway and Road Transport, selling points and tourism companies (from the date of registration of the economic entity (object)), which carry out the sale of tickets in passenger transportation, regardless of their turnover and territory;
- all business entities (objects)of taxpayers with average monthly turnover over 2,000 (two thousand) manats per quarter;
- vehicles carrying passengers by passenger car (taxi) owned by legal entities and individual entrepreneurs;
- state bodies accepting payment of taxes and state duties and fees for services (works) rendered.
According to the Tax Code, for non-installation of POS-terminals in facilities where installation of POS-terminals is mandatory and refusal to accept non-cash payments at facilities where POS-terminals are installed, the taxpayer is charged AZN 1,000 for the first time during the calendar year. a financial sanction in the amount of AZN 3,000 shall be imposed, and in the event of such cases three or more times during a calendar year, a financial sanction in the amount of AZN 6,000 shall be applied.
Useful links:
https://www.taxes.gov.az/az/page/ar-vergi-mecellesi
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