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Can an individual entrepreneur obtain a fixed receipt online?
Can an individual entrepreneur obtain a fixed receipt online?
I am engaged in barber activities on an individual basis, and the validity period of my current fixed receipt is about to expire. I would like to know whether an electronic signature is still required to log into the electronic cabinet for the purpose of obtaining the fixed receipt online.
According to the State Tax Service under the Ministry of Economy, based on the amendment made to Article 13.2.72 of the Tax Code, which came into force on January 1, 2025, individuals who receive a “Receipt for payment of the fixed amount under the simplified tax, mandatory state social insurance, and mandatory health insurance,” as well as those who carry out passenger transportation (including taxi services) within the territory of the Republic of Azerbaijan using vehicles owned or operated by them (excluding international passenger transportation), can access their electronic cabinet using a code-password issued by the tax authority, without the need for a strengthened electronic signature.
Accordingly, a taxpayer engaged in barber activities individually can log into their electronic cabinet using the code-password issued by the tax authority and apply online to obtain the “Receipt for payment of the fixed amount under the simplified tax, mandatory state social insurance, and mandatory health insurance.”
The Service also noted that, according to the amendment to the Tax Code effective from January 1, 2025, when an agreement is signed in the prescribed form between the tax authority and the taxpayer, individuals who have fully paid the calculated tax, mandatory state social insurance, and mandatory health insurance contributions will receive the “Receipt for payment of the fixed amount under the simplified tax, mandatory state social insurance, and mandatory health insurance” electronically no later than one business day, without the need to apply to the tax authority.
I am engaged in barber activities on an individual basis, and the validity period of my current fixed receipt is about to expire. I would like to know whether an electronic signature is still required to log into the electronic cabinet for the purpose of obtaining the fixed receipt online.
According to the State Tax Service under the Ministry of Economy, based on the amendment made to Article 13.2.72 of the Tax Code, which came into force on January 1, 2025, individuals who receive a “Receipt for payment of the fixed amount under the simplified tax, mandatory state social insurance, and mandatory health insurance,” as well as those who carry out passenger transportation (including taxi services) within the territory of the Republic of Azerbaijan using vehicles owned or operated by them (excluding international passenger transportation), can access their electronic cabinet using a code-password issued by the tax authority, without the need for a strengthened electronic signature.
Accordingly, a taxpayer engaged in barber activities individually can log into their electronic cabinet using the code-password issued by the tax authority and apply online to obtain the “Receipt for payment of the fixed amount under the simplified tax, mandatory state social insurance, and mandatory health insurance.”
The Service also noted that, according to the amendment to the Tax Code effective from January 1, 2025, when an agreement is signed in the prescribed form between the tax authority and the taxpayer, individuals who have fully paid the calculated tax, mandatory state social insurance, and mandatory health insurance contributions will receive the “Receipt for payment of the fixed amount under the simplified tax, mandatory state social insurance, and mandatory health insurance” electronically no later than one business day, without the need to apply to the tax authority.