- Technical regulations approved on 1 November 2023 to implement VAT on cross-border provision of digital services in Azerbaijan
- The regime applies to the provision of services and work using information systems, including uploading electronic books, music, software, and placing advertisements
- There is no registration threshold for this regime
- Customer location can be determined by IP address or country code of the customer’s mobile number
- The regime applies to both B2C and B2B sales
- Taxpayers are required to issue e-invoices for B2B sales and can verify the business status of their customers through their tax identification numbers
- Implementation of the regime is still pending due to technical solutions, and further guidance is expected from the tax authority.
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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