What changes are included in the VAT declaration starting from 2025?

What changes are included in the VAT declaration starting from 2025?



By the Order No. 2517140100020400 of the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan, dated January 8, 2025, the forms of "Appendix No. 3 to the Value Added Tax Declaration" and "Rules for the Preparation of Appendix No. 3 to the Value Added Tax Declaration," "Form of Appendix No. 4 to the Value Added Tax Declaration" and "Rules for the Preparation of Appendix No. 4 to the Value Added Tax Declaration," and "Form of Appendix No. 5 to the Value Added Tax Declaration" and "Rules for the Preparation of Appendix No. 5 to the Value Added Tax Declaration" have been approved.

According to the changes, the title of line 336 of Appendix No. 3 to the Value Added Tax Declaration has been changed to "Provision of land plots, transfer of land use rights to others, and leasing of land."

It should be noted that before the change, the aforementioned line was named "Operations on the provision of land plots."

As per the changes, in line 302.10 of Appendix No. 4 to the Value Added Tax Declaration, "Operations carried out based on Article 165.1.11 of the Tax Code," in line 302.11, "Operations carried out under the laws of special economic zones," and in line 302.12, "Operations carried out under international treaties to which the Republic of Azerbaijan is a party" are reflected.

Previously, line 302.10 of Appendix No. 4 to the Value Added Tax Declaration reflected "Operations carried out under the laws of special economic zones," and line 302.11 reflected "Operations carried out under international treaties to which the Republic of Azerbaijan is a party."

According to the changes, the title of line 303.26 of Appendix No. 5 to the Value Added Tax Declaration has been changed to "Operations carried out based on Article 164.1.46 of the Tax Code."

Previously, line 303.26 of Appendix No. 5 of the Value Added Tax Declaration reflected "Operations carried out based on Article 164.1.44 of the Tax Code."

As per the changes, the title of line 303.27 of Appendix No. 5 to the Value Added Tax Declaration has been changed to "Operations carried out based on Article 164.1.47 of the Tax Code."

Previously, line 303.27 of Appendix No. 5 of the Value Added Tax Declaration reflected "Operations carried out based on Article 164.1.45 of the Tax Code."

According to the changes, the title of line 303.38 of Appendix No. 5 to the Value Added Tax Declaration has been changed to "Operations carried out based on Article 164.1.41-3 of the Tax Code."

Previously, line 303.38 of Appendix No. 5 of the Value Added Tax Declaration reflected "Operations carried out based on Article 164.1.41-1 of the Tax Code."

As per the changes, the title of line 303.39 of Appendix No. 5 to the Value Added Tax Declaration has been changed to "Operations carried out based on Article 164.1.41-4 of the Tax Code."

Previously, line 303.39 of Appendix No. 5 of the Value Added Tax Declaration reflected "Operations carried out based on Article 164.1.41-2 of the Tax Code."

According to the changes, the title of line 303.47 of Appendix No. 5 to the Value Added Tax Declaration has been changed to "Operations carried out based on Article 164.1.56-1 of the Tax Code."

Previously, line 303.47 of Appendix No. 5 of the Value Added Tax Declaration reflected "Operations carried out based on Article 164.1.41-3 of the Tax Code."

It is important to note that Appendix No. 3 of the Value Added Tax Declaration is prepared and submitted when there is taxable turnover, or when the taxpayer has turnover that is not considered a taxable operation during the reporting period. Appendix No. 4 is prepared when operations are subject to VAT at a zero (0) rate, and Appendix No. 5 is prepared and submitted when the taxpayer has exempt operations according to Article 164 of the Tax Code.

Please note that the aforementioned changes will come into effect on January 1, 2025.