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LAW OF THE AZERBAIJAN REPUBLIC

of March 7, 2025 No. 154-VIIQD

About introduction of amendments to the Law of the Azerbaijan Republic "About financial accounting"

Millie Majlis of the Azerbaijan Republic, being guided by Item 27 of part I of article 94 of the Constitution of the Azerbaijan Republic, decides:

Make the following changes to the Law of the Azerbaijan Republic "About financial accounting" (Collection of the legislation of the Azerbaijan Republic, 2004, No. 8, Article 605 (volume I); 2024, No. 1, Articles 2, 11, No. 7, Article 764):

1. At the end of Article 3.1-1.3 to replace point with semicolon and to add with Article 3.1-1.4 of the following content:

"3.1-1.4. in state-financed organizations according to the stages determined by body (organization) determined by relevant organ of the executive authority".

2. Add with Article 4-1 of the following content:

"Article 4-1. Information system of "electronic accounting"

4-1.1. The information system of "electronic accounting" of body (organization) determined by relevant organ of the executive authority provides:

4-1.1.1. In view of requirements of article 15.1 of this Law, submission by subjects of financial accounting of financial statements to the body (organization) determined by relevant organ of the executive authority, electronically according to the Law of the Azerbaijan Republic "About the digital signature and the electronic document";

4-1.1.2. "placement for use by subjects of financial accounting of official texts of the international standards, the stipulated in Article 4.3.1 this Law published in Azerbaijani, the references to electronic texts of the legal acts regulating financial accounting, published in the State register of legal acts of the Azerbaijan Republic, the software and educational information providing conducting financial accounting".

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