- The Azerbaijan State Tax Service has issued regulations for electronic registration, re-registration, and de-registration of non-residents engaged in e-commerce.
- Non-residents conducting e-commerce with residents of Azerbaijan are required to register for VAT through a new registration portal.
- Registration is reportedly optional, and the regulations do not apply to non-residents operating in Azerbaijan through a permanent establishment.
- E-commerce supplies covered by the regulations include electronic books, music, software, and online advertising.
- Non-residents are subject to VAT return requirements in Azerbaijan based on specific criteria, such as the payment method, location of the recipient, IP address, or country code of the phone used for purchase. VAT returns and payments are due by the 20th of the following month.
Source Orbitax
Latest Posts in "Azerbaijan"
- Azerbaijan to Launch Fully Automated VAT Refund System to Simplify Process for Citizens
- Azerbaijan Mandates VAT Registration for Non-resident Digital Service Providers Effective August 2026
- Azerbaijan to Replace Withholding Tax with 18% VAT for Foreign E-Service Providers from August 2026
- Azerbaijan Mandates E-Commerce Tax Registration for Non-Residents, Introduces Rare Vehicle Import Exemptions
- Azerbaijan Mandates VAT Registration for Foreign Digital Service Providers from 2026
