- In July 2024, Azerbaijan introduced regulations for the electronic registration, re-registration, and de-registration of non-residents involved in e-commerce.
- 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.
- 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.
Source: regfollower.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.