On May 21, 2025, a decision was made to revise the 4-MKT official statistical report form related to Social benefits, compensations, and pensions. The revision concerns Part I of the form, specifically Table A, which is titled “Monthly Social Benefits and Compensations.”The aim of this revision is to collect statistical data in a more detailed and accurate way. The revised rows in the table are listed below: 11 Disability caused by general illness, military service, work injury, occupational disease, being in a war zone, participation in eliminating the consequences...

On April 21, 2025, the Ministry of Economy of Azerbaijan updated the rules for onsite tax audits, originally approved on September 7, 2016. The update included amendments such as adding municipalities to the list of entities covered under clause 46-1.2.3 and revising the cashless payment requirements specified in clause 46-1.3 of rules. Previously, VAT-registered businesses had to make cashless payments for monthly transactions over 30,000 AZN, while other taxpayers had a 15,000 AZN limit. Now, according to clause 46-1.3, the minimum amount for mandatory cashless payments is calculated as...

On May 12, 2025, Prime Minister of the Republic of Azerbaijan signed Decision No. 156, which approves the “Rules on the Form and Completion of Employment Record Book.” At the same time, the earlier regulation — Decision No. 186 dated December 26, 1996, titled “On the approval of the form and preparation rules for employment record book” — was officially repealed. The reason behind this revocation is the amendment made to Article 49 of the Labor Code on August 12, 2024. This amendment introduced a fundamental change: the requirement to maintain an employment...

New accreditation rules have come into force for non-resident individuals to carry out valuation activities in the Republic of Azerbaijan. This decision was made based on the “Law on Valuation Activity” No. 1052-VIQ, dated December 2023, the President’s Decree No. 2443 of December 30, 2023, and the Cabinet of Ministers’ decision No. 158 dated May 13, 2025. The main goal of the updated system is to increase transparency, strengthen professional standards, and regulate the activities of international specialists on a legal basis. Accreditation applies to non-resident individuals...

The “Official Correspondence Between Employers and Employees” section of the Labour and Employment Subsystem of the EMAS system has been enhanced with a new sub-section, “Requesting Short-Term Leave from Work.” This new feature enables employees to submit short-term leave requests directly to their employers via the EMAS system. Employers can set annual and daily leave limits, as well as the maximum duration of leave, in advance through this sub-section. Once these limits are configured, the system will start accepting leave requests. The update aims to promote quicker...

Changes will be made to the Labour Code to introduce an hourly wage system in Azerbaijan. During the international conference dedicated to World Day for Safety and Health at Work and the 120th anniversary of the first collective agreement, the Minister of Labour and Social Protection of the Population stated that the ministry continues taking measures to improve labour relations. As noted, around 200 amendments to the Labour Code are currently under review. These changes mainly cover areas such as the regulation of remote work, the introduction of an hourly wage system, equal pay for work of...

From May 1, 2025, Azerbaijan is switching to fully digital sick leave documentation. Thanks to the new “e-Bulletin” system, these electronic documents will replace paper-based ones and will now serve as the main reference for assigning employee benefits. This update is being introduced through joint efforts by the Ministry of Health, the Ministry of Labor and Social Protection, and TABIB. Sick leave documents will now be created via the Ministry of Health’s Unified Health Information System, digitally signed by medical institutions, and sent directly to employers and the State...

In Azerbaijan, a new legal mechanism has come into force that expands tax and customs exemptions for the import of machinery, technological equipment devices, raw materials and supplies into the territories liberated from occupation. These changes are reflected in the amendments made to the Law on Licenses and Permits. According to the updated law, new provisions have been added regarding confirmation of documents for machinery, technological equipment and devices imported by residents managing organizations and operators of industrial and technology parks, as well as legal and individual entrepreneurs...

The amendments to the Decree on the List of raw materials and materials exempted from import value added tax. The amendments extend the exemptions for certain parts of electric vehicle chargers until January 1, 2027 and add memory-programmable and non-programmable controllers for electric vehicle chargers to the exemption list. The Cabinet of Ministers is tasked with resolving issues arising from the decree. The Decree on the approval of the “List of raw materials and materials exempted from imported value added tax” and amendments to Decree No. 1654, dated November 2, 2017, has...

General Provisions on the Evaluation of a Person as a Highly Qualified Migrant This procedure regulates the reception, assessment, and documentation process for foreigners and stateless persons applying under the Highly Qualified Migrant Program, established by Presidential Decree No. 156, dated June 6, 2024. Applications are submitted via the “Highly Qualified Migrant” portal, operating on a “single window” principle. Evaluation is conducted through the State Migration Service’s information system based on the applicant’s knowledge and skills relevant to...

Proposal for Specialized Tax Courts in Azerbaijan A proposal has been made to establish specialized tax courts in Azerbaijan to address the challenges of handling tax disputes effectively. This suggestion highlights that the current tax system in Azerbaijan, outlined in the Tax Code, is complex and filled with numerous guiding norms. This complexity often makes it difficult for individuals involved in tax relations to interpret and apply the law correctly. Furthermore, due to the multifaceted nature of tax relations, it is impossible to regulate all transactions comprehensively, leading to...