VAT in Azerbaijan is a federal tax that is collected by the State Tax Service under the Ministry of Taxes. The current standard rate of VAT in Azerbaijan is 18%.
VAT is applied to the value of goods and services at each stage of production and distribution. Businesses are required to register for VAT if their annual taxable turnover exceeds the threshold set by the government, which is currently AZN 200,000 (approximately USD 117,000). Once registered, businesses are required to charge VAT on their sales and can also claim back any VAT that they have paid on their purchases.
Source gov.az
See also
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