19th EDITION, 01.04.2025

Electronic Commodity-Transport Invoice

The electronic commodity-transport invoice is a document formalized during the domestic transportation of commodity cargo by motor transport. This document confirms the contract between the shipper and carrier, the acceptance of cargo for transportation by the carrier, and the receipt of cargo by the consignee. Information about the shipper, consignee, carrier, transported cargo, cargo loading and delivery locations, driver and motor vehicle carrying out the cargo transportation is recorded. It is prepared by the shipper or another person who must prepare the electronic commodity-transport invoice based on the cargo transportation contract.

When preparing the electronic commodity-transport invoice, the taxpayer shipper or consignee enters the information system using an enhanced electronic signature, prepares and signs the electronic commodity-transport invoice, and sends it to the counterpart's electronic cabinet for confirmation. When transporting cargo of a person not registered with the tax authority, the electronic commodity-transport invoice prepared is printed on paper and signed by the person not registered with the tax authority.

When the shipper, consignee, and carrier are the same person, the person preparing the electronic commodity-transport invoice in the system indicates that they are all three parties themselves. If the person preparing the electronic commodity-transport invoice acts as two parties in the transportation, for example, as shipper and consignee or consignee and carrier, then they prepare the electronic commodity-transport invoice by indicating that they are both parties.

Transportation of commodity cargo without formalization with a commodity-transport invoice creates administrative liability in accordance with the Administrative Offenses Code, and a fine of 40 (forty) manats is provided for violation of these rules.

When preparing the electronic commodity-transport invoice, to enter information about cargo, it is possible to call up information existing in the relevant electronic invoice by entering the series and number of the State Tax Service's electronic invoice. For this purpose, integration with the State Tax Service's relevant information system has been established.

When the transportation contract is terminated, transportation does not take place, or for other reasons the prepared electronic commodity-transport invoice must be canceled, the taxpayer who prepared that invoice must cancel it in the "Electronic Commodity-Transport Invoice" system created in the information system using an enhanced electronic signature, sign it, and send it to the electronic cabinets of counterparts created on this page for confirmation. The cancellation of the electronic commodity-transport invoice must be confirmed by the persons who received it by the last day of the month. When the cancellation of the electronic commodity-transport invoice is not confirmed, the electronic commodity-transport invoice is considered not canceled by the software.

Electronic Road Sheet for Freight Motor Transport

An electronic road sheet is prepared for accounting of the activity of motor vehicles carrying freight. The electronic road sheet is prepared by the carrier. The electronic road sheet and electronic commodity-transport invoice are different documents and are prepared separately.

If the consignee is not known in advance, "transportation of goods put up for sale without prior order" (this type is also informally known as "hot sales") is selected in the operation type section, an electronic commodity-transport invoice document is created, and when the cargo is delivered, the consignee is entered into the system by the driver. In this way, it is possible to deliver cargo to several consignees with one document.

In the "List of documents given to the carrier together with the cargo" field, a list of other accompanying documents such as conformity certificate, origin certificate, quality certificate, veterinary certificate, etc. can be indicated.

If the person receiving the cargo is a citizen, that person must also enter the system and confirm receipt of the cargo in the electronic commodity-transport invoice.

When the exact address cannot be found on the map displayed in the system, the closest area to the indicated address should be selected.

Release Card and Release Permit

If cargo transportation is carried out by your drivers using automobiles you own or lease, it is important to consider the following issues:

First, the power of attorney given to the driver by the company must be registered through the AYNA internet portal. The company must have a release card and release permit to carry out freight transportation activities. A release permit means the license given for the company to operate in the field of cargo transportation. A release card is a card issued separately for each vehicle owned, leased, or used by a company with a release permit, which is an addition to the license. Both documents are required for domestic freight transportation. The mentioned documents are issued by the Azerbaijan Ground Transportation Agency (AYNA) and can be obtained by accessing the E-Carriers service through AYNA's internet portal. No fee is paid when obtaining a release permit and release card for domestic transportation. The validity period of each is 7 years. The person who obtained the license can print and use it on paper. When the number of motor vehicles increases or a motor vehicle is replaced with another, the legal entity or individual entrepreneur must apply for the issuance of a new release card. The release card confirms that the carrier is licensed to carry out passenger and freight transportation with that motor vehicle.