- From 23 August 2026, non-resident digital service providers to Azerbaijani consumers must register for VAT and charge 18%.
- The current voluntary VAT regime with Withholding Tax will be replaced.
- Applies only to B2C transactions, with a VAT registration threshold of AZN 17,000 per year.
- Remotely provided electronic services are included; live online education and similar direct professional services are excluded.
- Full implementation guidance and FAQs will be provided before August 2026.
Source: vatcalc.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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