The Cabinet of Ministers has approved the Rules on the form, application, recording and use of the electronic purchase act, together with the form of the act itself.
Commenting on the change, the economist Mahmud Abasguliyev explained that the electronic purchase act is a primary accounting document drawn up and confirmed electronically by a taxpayer buying goods from an individual who is not registered with the tax authority.
An act not drawn up in accordance with the rules cannot serve as grounds for recording a purchase. The buyer prepares it in Azerbaijani in the electronic purchase act subsystem of the Internet Tax Administration portal of the State Tax Service under the Ministry of Economy, then signs and confirms it with an enhanced electronic signature.
The electronic purchase act records the following:
- elektron alış aktının seriyası, nömrəsi və verilməsi tarixi;
- elektron alış aktının növü (cari/düzəliş/ləğv);
- satıcının soyadı, adı və atasının adı, şəxsiyyət vəsiqəsinin seriyası və nömrəsi, FİN kodu, əlaqə nömrəsi;
- vergi ödəyicisinin tam adı və eyniləşdirmə nömrəsi (VÖEN);
- kağız daşıyıcıda tərtib edilmiş alış aktının seriyası, nömrəsi və tarixi;
- sıra nömrəsi;
- malın adı;
- malın ölçü vahidi;
- malın miqdarı;
- malın vahidinin qiyməti (manatla);
- malın məbləği (manatla);
- yekun məbləğ (rəqəm və yazı ilə);
- malın təqdim edildiyi ünvan.
The electronic purchase act is completed as follows:
- in the Type field, whether the act is current, a correction or a cancellation;
- in the From line, the seller surname, first name and patronymic, the series and number of the identity card, the FIN code and a contact number;
- in the To line, the full name of the taxpayer and the taxpayer identification number (VÖEN);
- in the Purchase act drawn up on paper line, the series, number and date of the paper act;
- in the Line number column, consecutive numbers for the goods purchased;
- in the Description column, the name of the goods;
- in the Unit column, the unit of measurement;
- in the Quantity column, the quantity;
- in the Unit price (manats) column, the price per stated unit;
- in the Amount (manats) column, the total value of the goods;
- in the Total line, the sum of the Amount (manats) column;
- in the At address line, the address where the goods are handed over;
- in the Delivered by line, the surname, first name and patronymic of the person handing over, with signature and date;
- in the Received by line, the position, surname, first name and patronymic of the recipient, with signature and date.
The series, number and issue date of the electronic purchase act are generated automatically. Amounts are shown in manats, the currency of the Republic of Azerbaijan. The date on which the act is drawn up and registered counts as its date of issue. Every field must be completed; any line left blank is read by the software as zero. Where a correcting act is drawn up, Correction is selected in the Type field and the series, number and date of the act being corrected are given.
Generic descriptions may not be used in place of the exact names of the goods purchased - wording such as goods or building materials is not acceptable.
Under the rules a taxpayer draws up purchase acts for goods bought from individuals not registered for tax and completes the electronic act within five days of the purchase. Where the act is printed and signed by that individual, it counts as the document confirming the purchase and no paper act is drawn up. The printed, signed copy is kept by the taxpayer.
Where an operation is cancelled in full and the act redrawn for the same transaction, the taxpayer cancels the original in the Internet Tax Administration using an enhanced electronic signature. Where it is cancelled in part, including a partial return of goods, partial cancellation is selected in the Nature field and the software assigns a new series and number to the correcting act.
Where the details in the electronic act do not match the primary records - the paper purchase act signed by the unregistered individual - selecting error in primary records in the Nature field means the correcting act keeps the same series and number. A cancelled or corrected act is printed and signed by the unregistered individual within five days.
Electronic purchase acts are recorded for each taxpayer through AVIS, the Automated Tax Information System of the State Tax Service under the Ministry of Economy. Series and numbers are issued through AVIS, and the same series and number may not be repeated.
Fargana Allahverdigizi.
Source: https://vergiler.az/news/taxes/9770.html.
