- The State Tax Service provided clarification on the reduced VAT base for catering businesses.
- The clarification specifically addresses cashless payment transactions.
- Catering businesses can apply a reduced VAT base when customers pay cashlessly.
- The guidance aims to ensure proper tax compliance and application of the reduced rate.
Source: research.ibfd.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Azerbaijan"
- Comprehensive VAT Guide – Azerbaijan (2026)
- Azerbaijan Introduces Tax Incentives for Cashless Payments in Catering Sector from 2026
- Azerbaijan Doubles VAT Threshold for Cashless Businesses to Boost Electronic Payments
- Azerbaijan Introduces Mandatory VAT for Foreign Digital Service Providers and Marketplaces
- Azerbaijan Raises VAT Registration Threshold for Cashless Retail and Public Service Transactions
