Financial sanction to be applied for absence of required data in receipt

17:57 - 24 January 2023

January 24, Fineko/ Changes have been made to the information that should be reflected in the receipt of the cash register. If the required data is not reflected in the receipt of the cash register, this entails bringing to responsibility the seller who presented the receipt, and also gives grounds for refusing to refund the VAT paid to the buyer.

ABC.AZ reports, referring to the State Tax Service that the taxpayer for presenting checks that do not reflect the required information is applied:

- during the calendar year when such cases are admitted for the first time, a financial sanction in the amount of 1,000 manats

- for the second time during the calendar year – 3,000 manats

- in three or more cases during a calendar year – 6,000 manats.