11:21 - 2.12.2025

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December 2, Fineko/abc.az. Starting from January 1, 2026, the tax burden on persons engaged in catering activities and registered for VAT will be reduced. According to the new change, 50% of the turnover of this category of entrepreneurs, formed from payments made through a POS-terminal in non-cash manner, will be deducted from their total turnover, subject to VAT, for 3 years, ABC.AZ informs, referring to the State Tax Service.

Currently, a similar benefit applies to medical institutions and individuals engaged in private medical practice. 50% of non-cash payments made through a POS terminal for medical services provided to the public will be excluded from the VAT base for 3-year term from 2024.

In addition, the benefit will also apply to entrepreneurs who carry out catering activities and are payers of the STS at a rate of 8%. Thus, it is proposed to cut the simplified tax rate for non-cash turnover through a POS-terminal from 8% to 6%.