Azerbaijan Mandates E-Commerce Tax Registration for Non-Residents, Introduces Rare Vehicle Import Exemptions

• Azerbaijan enacted Law No. 355-VIIQD on 23 February 2026, requiring non-resident e-commerce operators to register for tax if annual turnover exceeds USD 10,000.
• Registration must be completed within 30 days of surpassing the threshold, and VAT must be paid by the last day of the month after each reporting period.
• The law applies to platforms serving Azerbaijani customers, but excludes certain services like consulting, legal, financial, accounting, design, engineering, online education, and event ticket sales.
• A new programme allows individuals to import one rare vehicle per year VAT
• and excise-free, with a national limit of ten vehicles annually; artworks, antiques, and collectables are also VAT-exempt.

Source: regfollower.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.

---

---