BAKU, Azerbaijan, February 13. The Azerbaijani
Parliament has approved a new law aimed at modernizing the
value-added tax (VAT) registration system for non-resident
individuals engaged in e-commerce, Trend reports.
The legislation, discussed during a plenary session of the
Azerbaijani parliament, introduces clearer rules for non-residents
providing goods or services through internet platforms in
Azerbaijan. Non-residents earning income from sales to buyers in
Azerbaijan exceeding $10,000 in a calendar year must now register
for VAT electronically within 30 days, while registration remains
voluntary for those below this threshold.
Certain services, including consulting, legal, financial,
accounting, design, and engineering services provided via email or
interactive communication; real-time online education and training;
as well as ticket sales for science, education, culture, sports,
and entertainment events, are exempt from the electronic VAT
registration requirement.
The law also establishes the procedures for registering,
re-registering, and deregistering non-resident e-commerce
providers, as well as their obligations for VAT reporting and
payment, which will be overseen by the relevant executive
authority.
Non-resident taxpayers who register will be required to remit
VAT to the state budget by the last day of the month following each
reporting period.
Following discussions, the legislation was passed in its third
reading.
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