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How should an electronic waybill be prepared for freight transportation?
How should an electronic waybill be prepared for freight transportation?
Let’s review the requirements of the "Rules for the Form, Application, Accounting, and Use of the Electronic Waybill" and the "Rules for the Form, Application, Accounting, and Use of the Electronic Waybill for Freight Transportation," as established by the Cabinet of Ministers' Decision No. 355 dated October 4, 2023. According to the rules, both the electronic waybill and the electronic waybill for freight transportation are prepared in the "AYNA" information system of the Ministry of Digital Development and Transport of the Republic of Azerbaijan.
It should be noted that an electronic service for preparing the waybill and the waybill in electronic form has been launched since March 1, 2024.
So, in what cases is the electronic waybill for freight transportation prepared?
In what cases is the electronic waybill for freight transportation prepared? According to the rules, the electronic waybill, applied for accounting the activities of the freight vehicle, determines the volume of work performed and fuel consumed based on that vehicle.
Thus, while the electronic waybill includes information about the transported goods, the electronic waybill primarily records the movement of the vehicle and the amount of fuel consumed.
Example 1. A taxpayer sends construction materials to a person who ordered them using their own vehicle. In this case, the taxpayer must prepare an electronic waybill by entering information about the goods. Additionally, an electronic waybill for the vehicle must be prepared.
Example 2. A taxpayer purchases agricultural products from a producer operating in the village. The taxpayer, acting as the sender, prepares an electronic waybill and sends it to the recipient. In this case, the electronic waybill must be printed on paper and signed by a person not registered with the tax authority in accordance with the legislation.
Example 3. The taxpayer assigns the transportation of goods to another taxpayer who is the carrier. In this case, the taxpayer must send the electronic waybill to the electronic cabinet created in the carrier's information system for confirmation.
Let’s review the requirements of the "Rules for the Form, Application, Accounting, and Use of the Electronic Waybill" and the "Rules for the Form, Application, Accounting, and Use of the Electronic Waybill for Freight Transportation," as established by the Cabinet of Ministers' Decision No. 355 dated October 4, 2023. According to the rules, both the electronic waybill and the electronic waybill for freight transportation are prepared in the "AYNA" information system of the Ministry of Digital Development and Transport of the Republic of Azerbaijan.
It should be noted that an electronic service for preparing the waybill and the waybill in electronic form has been launched since March 1, 2024.
So, in what cases is the electronic waybill for freight transportation prepared?
In what cases is the electronic waybill for freight transportation prepared? According to the rules, the electronic waybill, applied for accounting the activities of the freight vehicle, determines the volume of work performed and fuel consumed based on that vehicle.
Thus, while the electronic waybill includes information about the transported goods, the electronic waybill primarily records the movement of the vehicle and the amount of fuel consumed.
Example 1. A taxpayer sends construction materials to a person who ordered them using their own vehicle. In this case, the taxpayer must prepare an electronic waybill by entering information about the goods. Additionally, an electronic waybill for the vehicle must be prepared.
Example 2. A taxpayer purchases agricultural products from a producer operating in the village. The taxpayer, acting as the sender, prepares an electronic waybill and sends it to the recipient. In this case, the electronic waybill must be printed on paper and signed by a person not registered with the tax authority in accordance with the legislation.
Example 3. The taxpayer assigns the transportation of goods to another taxpayer who is the carrier. In this case, the taxpayer must send the electronic waybill to the electronic cabinet created in the carrier's information system for confirmation.