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Rules for the sale and documentation of manufactured products
Rules for the sale and documentation of manufactured products
We inform you that when the sale of finished products manufactured by a taxpayer engaged in production activities is carried out through their own business entities (facilities), the transfer of such products to these entities (facilities) must be documented with a “Finished Product Internal Transfer Invoice” in accordance with the provisions of Clause 6.4 of the “Rules on Accounting for Income and Expenses for Taxation Purposes in the Field of Production Activities,” approved by Decree No. 1460 of the President of the Republic of Azerbaijan dated June 16, 2017.
When finished products (goods) produced by a taxpayer are supplied to other persons who are also taxpayers, an electronic invoice must be issued to the buyer of the goods within the timeframes specified in Article 71-1 of the Tax Code.
At the same time, according to the provisions of the Tax Code, the retail sale of finished products (goods) by a taxpayer through business entities must be carried out using a cash register (point-of-sale device), and a receipt from the cash register must be provided to the buyer.
We inform you that when the sale of finished products manufactured by a taxpayer engaged in production activities is carried out through their own business entities (facilities), the transfer of such products to these entities (facilities) must be documented with a “Finished Product Internal Transfer Invoice” in accordance with the provisions of Clause 6.4 of the “Rules on Accounting for Income and Expenses for Taxation Purposes in the Field of Production Activities,” approved by Decree No. 1460 of the President of the Republic of Azerbaijan dated June 16, 2017.
When finished products (goods) produced by a taxpayer are supplied to other persons who are also taxpayers, an electronic invoice must be issued to the buyer of the goods within the timeframes specified in Article 71-1 of the Tax Code.
At the same time, according to the provisions of the Tax Code, the retail sale of finished products (goods) by a taxpayer through business entities must be carried out using a cash register (point-of-sale device), and a receipt from the cash register must be provided to the buyer.