- VAT Payers: Non-resident individuals engaging in e-commerce activities, except those with permanent establishments outlined in Article 19 of the Tax Code, are mandated to pay VAT on goods and services provided to residents via internet resources.
- Voluntary Registration: Individuals involved in passenger transportation, including taxi services, within Azerbaijan can opt for voluntary VAT registration if they use motor vehicles they own for non-cash payments, excluding taxi service providers.
- Taxable Transaction Timing: For activities necessitating the use of a control cash register, the taxable event occurs upon generating the cash register receipt, whether for cash or non-cash transactions.
Source PwC
