![Commercial legal persons seeking to create a SMB cluster are encouraged to apply to KOBİA to obtain the required certificate](https://smb.gov.az/storage/10645/klaster23-(1).png)
Commercial legal persons seeking to create a SMB cluster are encouraged to apply to the Small and Medium Business Development Agency (KOBİA) to obtain a SMB cluster company certificate. Applications should be submitted to the Agency in written form (Address: quarter 1969, 38C/Ziya Bunyadov avenue, Baku) or electronically (info@smb.gov.az). Required documents for the SMB cluster company certificate can be obtained from the KOBİA website www.smb.gov.az.
It is worth underlining that SMB cluster is a set of SMB cluster companies and SMB cluster participants, established in the same or similar areas of economic activity, based on location in a certain geographical region, sharing workforce, single market and services, establishing mutual economic relations, are interconnected, complement each other and work jointly. The Tax Code of the Republic of Azerbaijan stipulates a number of tax benefits for the SMB cluster company and its stakeholders. Thus, the SMB cluster company is exempted from land and property tax for profits, land used in SMB cluster activities, and VAT on the imports of machinery, technological equipment and facilities for production or processing purposes for 7 years from the date of entry into the relevant register based on a certificate of approval. SMB cluster stakeholders are exempted from profit or income tax on the profit or income earned from the goods supplied under the contracts concluded with the SMB cluster company for a period of 7 years.
For detailed information on the SMB cluster: https://smb.gov.az/az/nav/kob-klaster
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