- 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
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