A new procedure for online trade is being proposed in Azerbaijan, APA reports.
This is reflected in a proposed amendment to the Tax Code.
According to the draft, it is proposed that the 2% limit under Article 109.8 of the Tax Code on amounts deductible from income for goods purchased from individuals not registered with the tax authorities on the basis of a purchase act should not apply to goods ordered through online platforms and imported into the country via the "Smart Customs" system.