The VAT deposit account subsystem is designed to prevent VAT evasion and provide automated control in this area. Payment of VAT when paying the cost of goods (works and services) received on the tax invoice issued to the taxpayer through this system, keeping records in the VAT deposit account, VAT movement, VAT reimbursement from transactions on this account and to the state budget resettlement works are provided.

The user manual of the "VAT deposit account" subsystem can be found in the Help section.

Rules for payment of VAT when paying the cost of goods (works and services) received on the tax invoice issued to the taxpayer, keeping records in the VAT deposit account, VAT movement, VAT reimbursement and transfer to the state budget from operations on this account ( Decision №219, 30.12.2007)

Amendments and additions to the "VAT payment when paying the value of goods (works and services) received on the tax invoice issued to the taxpayer, accounting in the deposit account, VAT movement, rules on substitution of VAT from operations carried out on this account and transfer to the state budget"approved by the Cabinet of Ministers of the Republic of Azerbaijan dated December 2007, 30 December 219 (decision №47, 16.02.2008)