BAKU, Azerbaijan, January 28. Azerbaijan is
set to implement a new mechanism for registering non-resident
individuals engaged in e-commerce for value-added tax (VAT)
purposes, Trend
reports.
The measure was discussed during the Economic Policy, Industry,
and Entrepreneurship Committee meeting of the Azerbaijani
Parliament and is reflected in a draft amendment to the Tax
Code.
Under the draft law, non-residents conducting e-commerce through
internet information resources, who are not registered with tax
authorities, must register electronically for tax purposes within
thirty days if their turnover from services or sales to buyers in
Azerbaijan exceeds $10,000 in a calendar year. Registration for
non-residents with a turnover below this threshold will be
voluntary.
Certain services are excluded from this mechanism, including
consulting, legal, financial, accounting, design, and engineering
services provided via email or other interactive communication
tools, real-time online training and educational services, as well
as ticket sales for scientific, educational, cultural, sports, and
entertainment events.
The draft law also outlines that the procedure for registering,
re-registering, or deregistering non-residents for VAT, submitting
VAT declarations, and making VAT payments will be determined by the
relevant executive authority.
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