Tech giants Apple, Netflix, and OpenAI pay digital VAT in Azerbaijan

BAKU, Azerbaijan, November 3. Major global tech
firms, including Apple, Netflix, OpenAI, and TikTok, are
contributing Value Added Tax (VAT) to Azerbaijan’s state budget,
according to the State Tax Service (STS). In response to an inquiry
from Trend, the
agency reported that 24 non-resident digital service providers have
registered for VAT through its electronic registration portal to
date.

The STS noted that measures aimed at the taxation of the digital
economy and the improvement of tax administration in this sector
are being consistently pursued.

The STS remarked that efforts will continue to focus on
incorporating international digital service providers into the
electronic registration system, promoting voluntary compliance with
tax obligations, and enhancing transparency.

According to the State Tax Service, 7 non-resident digital
service providers were registered for VAT purposes through the
electronic registration portal during 2025. In the same year, VAT
amounting to 15.5 million manat ($9.1 million) was assessed on
non-residents. At the same time, taxes totaling 250,500 manat
($147,400) were assessed through desk audits on social networks and
foreign digital platforms in 2025. Furthermore, as a result of
monitoring in the field of taxation of the digital economy and the
reconciliation of relevant data, dozens of new taxpayers have been
brought into the tax registration system.

The list of non-residents providing digital services who have
registered electronically in Azerbaijan: