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Is it possible to register for VAT from a previous date?
Is it possible to register for VAT from a previous date?
A company established on 01.09.2024 (simplified tax payer) voluntarily registered for VAT on 25.11.2024. Is it possible to move the VAT registration to an earlier date? If so, what should be done to register for VAT as of 01.10.2024 or 01.11.2024? Since we submitted the registration application on 25.11.2024, we cannot reapply. How can we apply for registration for an earlier date?
According to the State Tax Service under the Ministry of Economy, Article 157.1 of the Tax Code states that an application for VAT registration must be submitted in the form specified by the Ministry of Economy of the Republic of Azerbaijan. According to Article 157.2, the tax authority is required to register the individual in the state register of VAT payers and issue a registration notice within 5 working days after the application is submitted, indicating the taxpayer's name and other relevant details, the effective date of registration, and the tax identification number (TIN).
It was also mentioned that for voluntary registration for VAT at an earlier date, according to Article 157.3.3 of the Tax Code, the taxpayer will be registered as a VAT payer on the date indicated in the application, provided that this is within 3 years from the submission of the application.
After the 3-year period specified in Article 85.4 of the Tax Code, VAT adjustments and reimbursements are not allowed. These provisions do not apply to persons specified in Article 218.4.1 of the Tax Code, as well as to those engaged in freight transportation within the Republic of Azerbaijan.
A company established on 01.09.2024 (simplified tax payer) voluntarily registered for VAT on 25.11.2024. Is it possible to move the VAT registration to an earlier date? If so, what should be done to register for VAT as of 01.10.2024 or 01.11.2024? Since we submitted the registration application on 25.11.2024, we cannot reapply. How can we apply for registration for an earlier date?
According to the State Tax Service under the Ministry of Economy, Article 157.1 of the Tax Code states that an application for VAT registration must be submitted in the form specified by the Ministry of Economy of the Republic of Azerbaijan. According to Article 157.2, the tax authority is required to register the individual in the state register of VAT payers and issue a registration notice within 5 working days after the application is submitted, indicating the taxpayer's name and other relevant details, the effective date of registration, and the tax identification number (TIN).
It was also mentioned that for voluntary registration for VAT at an earlier date, according to Article 157.3.3 of the Tax Code, the taxpayer will be registered as a VAT payer on the date indicated in the application, provided that this is within 3 years from the submission of the application.
After the 3-year period specified in Article 85.4 of the Tax Code, VAT adjustments and reimbursements are not allowed. These provisions do not apply to persons specified in Article 218.4.1 of the Tax Code, as well as to those engaged in freight transportation within the Republic of Azerbaijan.