As is known, according to Article 16.1.11-10 of the Tax Code, when goods are purchased from individuals who are not registered with the tax authorities, a purchase act must be prepared.
In accordance with the provisions of the relevant article, when goods are purchased from individuals not registered with the tax authorities, purchase acts must be drawn up, and an electronic purchase act must also be prepared within 5 days from the date of purchase.
According to the Law on Non-Cash Payments, taxpayers are allowed to purchase goods in cash from individuals only for the goods specified in Article 3.5 of the law.
The taxpayer must comply with the requirements of the Law on Non-Cash Payments. At the same time, based on the relevant provisions of the Tax Code, when selling goods acquired through an electronic purchase act, Article 14.6.5 of the Tax Code must be taken into account, the cost of goods sold must be recognized as expenses, or a conditional profitability rate must be applied in accordance with Resolution No. 55 of the Cabinet of Ministers.
Currently, there are cases of fraud committed through purchase acts. In such cases, purchase acts are artificially prepared in the names of citizens, creating an artificial tax burden for them.
How Can This Be Prevented?
By the decision of the Cabinet of Ministers dated November 20, 2024, amendments were made to Resolution No. 243 dated July 7, 2020, titled “Approval of the Form, Application, Accounting, and Use Rules of the Electronic Purchase Act.”
Before these amendments, when purchasing goods from a citizen, the taxpayer prepared an electronic purchase act in the tax system and confirmed it with a qualified electronic signature. Under the new regulation, the citizen supplying the goods must also confirm the electronic purchase act.
Accordingly, in Clause 2.1 of the Rules, the word “and” was replaced with the phrase “after confirmation in the prescribed manner via an SMS sent to the mobile number registered in the name of the individual not registered with the tax authority.”
Thus, pursuant to Clause 2.1 of the Rules, the taxpayer prepares the electronic purchase act through the Internet Tax Administration, obtains confirmation via SMS sent to the mobile number registered in the name of the individual not registered with the tax authority, and then confirms the document with a qualified electronic signature.
Example
A taxpayer purchases goods worth 300 AZN from a citizen who is not a taxpayer. In this case, the taxpayer first prepares a purchase act in the tax system. After the purchase act is prepared, it is sent to the citizen for confirmation. At this stage, confirmation via SMS sent to the mobile number registered in the citizen’s name is mandatory. Once the citizen confirms via SMS, the taxpayer may finalize the process using an electronic signature.
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