Azerbaijan Clarifies VAT Payment Rules for Foreign E-Commerce Taxpayers

• Azerbaijan’s State Tax Service has set VAT return and payment rules for foreign e-commerce taxpayers.
• After filing the VAT return, payment details are sent to the taxpayer’s email.
• VAT must be paid by the 20th of the month after the reporting period; the obligation is only complete once the payment reaches the State Treasury Agency account.
• Late payments are subject to fines and interest.
• For SWIFT payments, taxpayers must correctly include their code, name, return number, and reporting period so the payment is matched automatically.

Source: taxes.gov.az

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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