- Azerbaijan launched a registration portal for VAT on cross-border provision of digital services
- Registration is currently optional for taxpayers
- Scope includes various digital services like electronic books, music, software, etc.
- No registration threshold
- Customer location determined by IP address or country code
- B2C sales subject to VAT, B2B sales subject to self-assessment
- No e-invoicing obligation for nonresident providers
- Clarifications mentioned in draft amendments to be discussed in parliament
- Tax authorities prefer direct engagement with taxpayers
- Exploring ways to encourage voluntary registration through bilateral discussions and international organizations
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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