In Azerbaijan, the status of electronic invoicing is well-established and mandatory for all taxpayers. Electronic tax invoices have been mandatory for all taxpayers in Azerbaijan since 2010. This requirement is based on Article 2 of the Tax Code of the Republic of Azerbaijan, which mandates the submission of e-invoices for goods delivered, works done, and services provided in connection with entrepreneurial activities.
Additionally, the government of Azerbaijan adopted a new law that made the issuance of e-invoices mandatory for legal entities and individual entrepreneurs. This initiative aimed to modernize the tax administration system and enhance the efficiency of tax-related processes in the country. The electronic tax invoices are issued through the Internet Tax administration portal EVHF.
Therefore, businesses operating in Azerbaijan are obligated to use electronic invoices for tax reporting and compliance purposes, and this practice has been in place for several years, demonstrating a commitment to digitalization in the country’s financial processes.
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