Azerbaijan proposes fixed 15-manat monthly tax for couriers

A fixed monthly simplified tax of 15 manat is proposed for individuals working as couriers independently, without hiring employees.

This is included in proposed amendments to the Tax Code, Operative Information Center-OMM reports.

Courier deliveries are carried out using various means of transport, including cars, motorcycles, bicycles and scooters. These individuals generally have little experience submitting reports to tax authorities or keeping records of income and expenses, and the existing administrative burden often pushes them into informal work.

At the same time, courier services have grown rapidly in recent years alongside the expansion of e-commerce, becoming a service sector largely made up of individuals working independently without hiring employees. The proposal would set a simplified tax at a fixed monthly amount and allow tax obligations to be met through a fixed-payment receipt. This would significantly simplify tax calculation, payment and reporting procedures and reduce accounting costs.

The proposed fixed-tax model would also make oversight and administration easier for tax authorities, encourage the formal registration of transactions and enable more transparent accounting of sector turnover. As a result, it would encourage couriers working informally to enter the formal economy and reduce operating costs for businesses.