- Azerbaijan introduced VAT liabilities on providers of B2C digital services in 2017
- Currently, there is no obligation to VAT register as a VAT Withholding Tax is used
- In June 2024, a new VAT registration portal was launched by the tax authorities
- In November 2022, a Bill was accepted to impose VAT registration requirements on non-residents
- Technical implementation regulations were issued in December 2023 with no VAT registration threshold
Source: vatcalc.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.
