- From September 1, 2026, Azerbaijan will require non-resident providers of B2C digital services to register for VAT if annual sales in the country exceed USD 10,000.
- Affected businesses must register online via the State Tax Service portal, charge 18% VAT, and file monthly returns.
- B2B digital services will continue under the reverse-charge mechanism, with the local registered buyer paying the tax.
- Covered services include downloadable media, software, virtual gaming, online advertising, and other electronic services.
Source: vatabout.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.
Latest Posts in "Azerbaijan"
- Azerbaijan Sets $10,000 VAT Registration Threshold for E-Commerce Nonresidents
- Azerbaijan Approves VAT-Exempt List for Imported Art, Collectibles and Antiques
- Azerbaijan Expands Import VAT and Customs Relief in Liberated Territories
- Azerbaijan Expands VAT Registration Rules for Non-Resident E-Commerce Providers
- Azerbaijan Exempts Imported Artworks from VAT with Culture Ministry Approval
