AZE.US
Azerbaijan is considering new reporting requirements for hotels, other lodging facilities and sanatoriums that serve foreign tourists.
Under proposed amendments to the Tax Code, businesses covered by the measure would have to submit quarterly information about foreign visitors and the payments they made for services, Vesti Baku reports.
The proposal would apply to foreign citizens and stateless people who enter Azerbaijan as tourists and use hotel or sanatorium services.
The reports would include both information about guests and data on payments connected with their stay.
Businesses would have to file the information every quarter, no later than the 20th day of the month following the end of the reporting quarter.
The designated government authority would determine the reporting form and the precise information required.
The proposal would create an additional recordkeeping and reporting obligation for Azerbaijan’s hospitality industry, covering both foreign guests and related payments.
The measure is still a legislative initiative. The requirements would take effect only if the proposed amendments are formally adopted.