Cargo-carrying taxpayers no longer required to obtain a “Distinction Mark”

According to navigator.az, Prime Minister Ali Asadov has signed a decision amending the rules on payment of tax and mandatory state social insurance contributions for passenger and cargo transportation by road vehicles, as well as the Rules on the application of the “Distinction Mark” and “Special Distinction Mark”.

Previously, taxpayers carrying out cargo transportation by road were also required to obtain a “Distinction Mark” or “Special Distinction Mark”. Under the new decision, this requirement is abolished — the “Distinction Mark” and “Special Distinction Mark” now apply only to taxpayers carrying out passenger transportation. The marks will be issued by the Azerbaijan Land Transport Agency, under the Ministry of Digital Development and Transport. Passenger carriers must, for each vehicle, obtain from the Agency by the end of each calendar month a “Distinction Mark” — a strict-accountability form — for the following month, quarter, half-year or year, according to their choice.

For taxpayers engaged in cargo transportation, the situation has been simplified: their tax obligations are now fulfilled under the general procedure established by the Tax Code. Those carrying out cargo transportation individually, that is without hiring employees, will pay mandatory state social insurance contributions under the procedure set out in the law “On Social Insurance”.

What changes for whom

In effect, this means a reduced administrative burden for entrepreneurs and individuals engaged in cargo transportation — the separate procedure for obtaining a mark is removed, and tax and insurance obligations are aligned with general rules. For passenger carriers, the rules have barely changed: they will continue obtaining the “Distinction Mark” as before.

What shows up on Prayk

Demand for vehicles and services related to cargo transportation is also reflected in the Prayk catalog. The platform has 798,659 listings in total, of which 39,676 are in the “Cars” section, where the median asking price is 13,800 AZN. For entrepreneurs involved in cargo transportation, the spare parts and accessories segment also matters — this category has 29,446 listings. In addition, the “Services” section of the platform offers a separate way to search for transportation and delivery services.

What to do tomorrow

The first step for taxpayers engaged in cargo transportation is to check with an accountant or tax consultant how tax obligations will be calculated under the new rules, with particular attention to the social insurance payment mechanism for those working individually. Passenger carriers should not overlook the deadlines for obtaining the “Distinction Mark” — the requirement to apply to the Agency by the end of the month remains. Those planning to buy, sell or rent a vehicle may find the Cars section useful, while those looking for spare parts can check the Spare Parts section.

Source: navigator.az, 2026.