Azerbaijan’s e-fakturasının proqramı eFP e-invoicing obligations and dual options
As part of ongoing efforts to modernise tax administration and promote transparency in business transactions, Azerbaijan implemented mandatory electronic invoicing (e-invoicing) requirements starting April 2017, under amendments to the Tax Code of the Republic of Azerbaijan.
Who is Required to Issue E-Invoices?
E-invoicing is mandatory for:
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All entities registered for VAT purposes.
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Persons specified under Article 218.1.2 of the Tax Code (including those conducting business activities subject to simplified taxation but involved in transactions requiring invoice generation).
These taxpayers must issue electronic invoices for all goods delivered, services rendered, and works performed in the context of entrepreneurial activity.
Modes of E-Invoice Submission
The State Tax Service under the Ministry of Economy provides two main options for preparing and submitting e-invoices:
1. Online Mode (Real-time entry via the Tax Portal)
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Accessed through the Internet Tax Administration Portal.
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Taxpayers log in using an enhanced electronic signature (EES).
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In the “Online clerical work and e-TAI” section, taxpayers can navigate to the “E-Invoice” subsection.
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Invoices are created and sent directly to recipients via the portal interface.
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This method is recommended for small and medium-sized businesses with lower invoicing volumes.
2. Offline Mode (eFP Software for bulk invoice preparation)
This method is suited to large taxpayers who need to issue a high volume of e-invoices efficiently. Steps:
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Download the eFP (Electronic Invoice Preparation) software and required components from the “Required Apps” section of the e-invoice portal.
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Prepare and package invoices offline using the eFP application.
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Asan DOC Client (www.asanimza.az),
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e-Signer (www.e-imza.az),
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or directly via the ASANDOC portal.
Sign the invoice package using:
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Log into the Tax Administration portal using an enhanced signature.
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Upload the signed .adoc or .edoc file using the “Send Package” function.
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The system assigns a unique invoice number and series, then delivers it to the recipient’s tax mailbox.
Note: All post-submission processes (viewing, acknowledgment, archival) occur online.
Asia Pacific e-invoicing
