What Changed
On August 11, 2026, Azerbaijan’s State Tax Service approved new formats and submission rules for several tax declarations related to:
- Withholding taxes (“ödəmə mənbəyindən tutulan vergi”);
- Excise tax declarations, including several annexures. (taxes.gov.az)
The updated forms replace earlier versions, and older fill-out rules are revoked. (taxes.gov.az)
Who Must Pay Attention
- Businesses paying salaries, interest, dividends, or other payments from which withholding tax must be deducted in Azerbaijan.
- Entities dealing with excisable goods who report to the tax authorities on imported or manufactured excise products.
- Accountants, tax practitioners, and tax software providers who generate these reports.
What You Need to Do Now
- Download the new forms: Visit State Tax Service website, locate the latest declarations and annex templates. (taxes.gov.az)
- Revise your reporting process: Ensure your payroll or financial department uses the new schema and includes all annexures required.
- Check filing deadlines: Confirm that submission dates haven’t changed — forms changed, but deadlines may remain or shift.
- Update software or in-house templates: Automated systems should reflect the new structure for accurate validation.
Practical Example
A manufacturing company in Baku:
- Previously submitted Excise Declaration Form No. 2 with its annexes.
- As of this revision, both the form structure and numbering of annexes changed. If the company continues using old forms, reports could be rejected.
- The same goes for withholding tax filings related to dividends and salaries — new forms need to be used.
Why This Matters
- Filing accuracy: Using outdated forms can lead to rejections or penalties.
- Time management: Adjusting internal reporting now avoids last-minute rushes or deadline misses.
- Consistency with international best practice: many advisory firms like PwC have observed that document/report template changes are one of the frequent sources of non-compliance risks in cross-border operations.
Action Plan Checklist
| Task | Deadline |
|---|---|
| Identify all teams affected (payroll, excise, finance) | Immediately |
| Obtain new templates | Within a week of announcement |
| Train staff / update software | Before next filing period |
| Reconcile past filings if needed | Check impact on past month(s) where old form was used |