Tax Control and Horizontal Monitoring 2026: Sanctions, VAT, and Key Risks for Businesses

Starting from 2026, the tax control system will be built primarily on risk-based and preventive mechanisms. The goal is to identify tax violations in advance, rather than after audits are conducted. Key Changes in Tax Control The concept of electronic audit has been abolished. A financial penalty of AZN 200 is imposed for failure […]
Tax Code Amendments 2026 in Azerbaijan: Key Changes for Businesses

Update: The amendments made to the Tax Code of the Republic of Azerbaijan and related legislation have been officially adopted and will enter into force on 1 January 2026. Starting from 2026, the changes introduced in tax legislation will have a direct impact on the business environment. The new approach is primarily based […]