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Taxes Ministry reveals preliminary list of taxable online services

6 February 2017 13:11 (UTC+04:00)
Taxes Ministry reveals preliminary list of  taxable online services

By Nigar Abbasova

Azerbaijan’s Ministry of Taxes and the Banks Association of Azerbaijan developed an initial list of taxable online services.

The list reflects MCC –codes (Merchant Category Code) and comprises some 46 types of services, including purchase of e-books, films, music, games and applications, as well as landscaping, telecommunication, courier, advertising, postal and other services.

VAT will be charged should Azerbaijani citizens use the services (rendered by non-residents) at the territory of the country. Exceptions are a purchase of airline tickets and reservation of rooms in hotels by means of online services.

Purchasers will not be charged should the service is rendered at the territory of another country.

No

MCC

Description

Visa / Mastercard

1

0763

Agricultural Cooperatives

Visa / Mastercard

2

0780

Horticultural and Landscaping Services

Visa / Mastercard

3

4215

Courier Services—Air and Ground, Freight Forwarders

Visa / Mastercard

4

4813

Key-entry Telecom Merchant providing single local and long-distance phone calls using a central access number in a non-face-to-face environment using key entry

Visa / Mastercard

5

4814

Telecommunication Services, including Local and Long Distance Calls, Credit Card Calls, Calls Through Use of Magnetic-Stripe-Reading Telephones, and Fax Services

Visa / Mastercard

6

4816

Computer Network/Information Services

Visa / Mastercard

7

4821

Telegraph Services

Visa / Mastercard

8

4899

Cable, Satellite, and Other Pay Television and Radio Services

Visa / Mastercard

9

5734

Computer Software Stores

Visa / Mastercard

10

5960

Direct Marketing—Insurance Services

Visa / Mastercard

11

5962

Direct Marketing—Travel-Related Arrangement Services

Visa / Mastercard

12

5967

Direct Marketing—Inbound Telemarketing Merchants

Visa / Mastercard

13

6211

Securities—Brokers/Dealers

Visa / Mastercard

14

6300

Insurance Sales, Underwriting, and Premiums

Visa / Mastercard

15

7221

Photographic Studios

Visa / Mastercard

16

7273

Dating Services

Visa / Mastercard

17

7277

Debt, Marriage, Personal—Counseling Service

Visa / Mastercard

18

7278

Buyers/Shopping Clubs, Services

Visa / Mastercard

19

7311

Advertising Services

Visa / Mastercard

20

7321

Consumer Credit Reporting Agencies

Visa / Mastercard

21

7333

Commercial Art, Graphics, Photography

Visa / Mastercard

22

7339

Stenographic and Secretarial Support Services

Visa / Mastercard

23

7361

Employment Agencies, Temporary Help Services

Visa / Mastercard

24

7372

Computer Programming, Data Processing, and Integrated Systems Design Services

Visa / Mastercard

25

7375

Information Retrieval Services

Visa / Mastercard

26

7392

Consulting, Management, and Public Relations Services

Visa / Mastercard

27

7395

Photo Developing, Photofinishing Laboratories

Visa / Mastercard

28

8111

Attorneys, Legal Services

Visa / Mastercard

29

8398

Organizations, Charitable and Social Service

Visa / Mastercard

30

8675

Automobile Associations

Visa / Mastercard

31

8699

Membership Organizations (Not Elsewhere Classified)

Visa / Mastercard

32

8911

Architectural, Engineering, and Surveying Services

Visa / Mastercard

33

8931

Accounting, Auditing, and Bookkeeping Services

Visa / Mastercard

34

9402

Postal Services—Government Only

Visa / Mastercard

35

5815

Digital Goods Media – Books, Movies, Music

Visa/MC

36

5816

Digital Goods – Games

Visa/MC

37

5817

Digital Goods – Applications (Excludes Games)

Visa/MC

38

5818

Digital Goods – Large Digital Goods Merchant

Visa/MC

39

7800

Government Owned Lottery (US Region Only)

Visa/MC

40

7801

Internet Gambling (US Region Only)

Visa/MC

41

7802

Government Licensed Horse/Dog Racing (US Region Only)

Visa/MC

42

7995

Betting, including Lottery Tickets, Casino Gaming Chips, Off-Track Betting, and Wagers at Race Tracks

Visa/MC

43

9406

Government-owned Lottery (Specific Countries)

Visa/MC

44

9754

Gambling—Horse Racing, Dog Racing

Visa/MC

45

6051

Quasi Cash—Merchant

Visa

46

6540

Quasi Cash—Merchant

MC

The recently approved changes to the Tax Code of the country, in particular to Articles 168.1.5, 169.1, and 169.3 regulate the imposition of tax on online services.

--

Nigar Abbasova is AzerNews’ staff journalist, follow her on Twitter: @nigyar_abbasova

Follow us on Twitter @AzerNewsAz

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