Azernews.Az

Ulviyya Poladova

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Non-resident companies and individuals providing goods and services to customers in Azerbaijan through electronic commerce will be required to register for tax purposes once their annual turnover exceeds the equivalent of $10,000 in Azerbaijani manats, AzerNEWS reports.

The relevant amendments, adopted on February 13, will enter into force on August 23.

Under the new rules, non-residents conducting e-commerce through online platforms and earning income from providing services or performing work for customers in Azerbaijan must complete electronic tax registration within 30 days after their turnover exceeds the $10,000 threshold during a calendar year. Non-residents whose turnover remains below the threshold may register electronically on a voluntary basis.

However, certain services will not be classified as e-commerce services under the new provision. These include consulting, legal, financial, accounting, design and engineering services provided via email or other interactive communication tools, as well as real-time online educational and training services and online ticket booking for scientific, educational, cultural, sporting and entertainment events.

The relevant authorities will establish procedures for the electronic registration, re-registration and deregistration of non-residents, as well as their registration as VAT payers, submission of VAT returns and payment of VAT.