In July 2024, Azerbaijan’s State Tax Service introduced regulations for the electronic registration, re-registration, and de-registration of non-residents involved in e-commerce. Approved by the Cabinet and integrated into the Tax Code, these rules aim to streamline VAT compliance for non-residents earning from Azerbaijani consumers.
Non-residents engaging in e-commerce with Azerbaijani residents can now register electronically via the new portal launched in June 2024. These regulations do not apply to non-residents with a permanent establishment in Azerbaijan, who must follow standard VAT procedures.
Non-residents must comply with VAT return requirements if payments are made through Azerbaijani or local bank branches, the recipient is located or has an IP address in Azerbaijan or the recipient’s phone country code is Azerbaijani.
Non-residents must submit VAT returns and payments by the 20th of the month following the reporting period.
