Azerbaijan lets non-oil-and-gas taxpayers pay the State Social Protection Fund from their VAT deposit account for four years from 1 January 2027
This page records one dated change. For the rules in Azerbaijan as they stand today, see the Azerbaijan guide →
- Jurisdiction
- Azerbaijan
- Tax
- VAT
- Change type
- Compliance
- Status
- Enacted
- Impact
- Plan ahead
- Announced
- 13 July 2026
- Effective
- 1 January 2027
- Authority
- Milli Məclis (National Assembly of the Republic of Azerbaijan)
- Systems
- ERP, Reporting
- Verified
- Fetched from official source · high confidence
Taxpayers outside the oil-and-gas sector that belong to the non-state sector and hold a VAT deposit account.
Track the Cabinet/authority procedure for transfers from the VAT deposit account to the State Social Protection Fund before 1 January 2027; review VAT deposit-account treasury and reconciliation processes.
ERPReporting
Law No. 445-VIIQD of 13 July 2026 amends the Tax Code of Azerbaijan: it adds a third sentence to Article 175.8 providing that, for four years from 1 January 2027, taxpayers outside the oil-and-gas sector and belonging to the non-state sector may transfer funds from the VAT deposit account to the State Social Protection Fund, in the manner and on the conditions set by the body designated by the competent executive authority. The same law amends Article 13.2.40 to add transfers by such taxpayers 'to the state social protection fund'. The law enters into force on 1 January 2027.
What changed in detail
Azerbaijan’s Law No. 445-VIIQD of 13 July 2026 amends the Tax Code and enters into force on 1 January 2027.
It adds a third sentence to Article 175.8. For four years from 1 January 2027, taxpayers outside the oil-and-gas sector and belonging to the non-state sector may transfer funds from the VAT deposit account to the State Social Protection Fund, in the manner and on the conditions set by the body designated by the competent executive authority.
The same law amends Article 13.2.40 to add transfers by such taxpayers “to the state social protection fund”.
What it means
The change gives eligible taxpayers a new permitted use for money held in the VAT deposit account. It is a permission (“may”), not a requirement, and the procedure is left to a body that the executive authority designates.
Until that body sets the manner and conditions, the mechanics are not fixed, so treasury teams should wait for those rules before relying on it.
The permission lasts four years from 1 January 2027, so any plan built on it needs an end date.
Proof
2027-ci il yanvarın 1-dən 4 il müddətinə neft-qaz sahəsində fəaliyyəti olmayan və qeyri-dövlət sektoruna aid edilən vergi ödəyiciləri tərəfindən müvafiq icra hakimiyyəti orqanının müəyyən etdiyi orqan (qurum) tərəfindən müəyyən edilmiş qaydada və şərtlərlə ƏDV-nin depozit hesabından dövlət sosial müdafiə fonduna vəsait köçürülə bilər.For four years from 1 January 2027, taxpayers that do not operate in the oil and gas sector and belong to the non-state sector may transfer funds from the VAT deposit account to the State Social Protection Fund, in the manner and on the terms set by the body (institution) determined by the relevant executive authority.
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