Cabinet of Ministers amends tax registration rules for foreign e-commerce companies in Azerbaijan

Cabinet of Ministers has amended tax registration procedures for foreign companies engaged in e-commerce in Azerbaijan, Report informs referring to a decision signed by Prime Minister Ali Asadov.

The changes were made to the procedures approved by a decree dated October 30, 2023.

According to the decision, non-residents conducting e-commerce via internet resources and earning income from providing work and services to persons in Azerbaijan must register electronically for tax purposes within 30 days after their calendar year turnover exceeds the manat equivalent of $10,000. Registration remains voluntary if turnover falls below this threshold.

In addition, a number of services will not be categorized as e-commerce for the purposes of Article 33.8-1 of the Tax Code. These include consulting, legal, financial, accounting, design, and engineering services provided via email and other interactive communication tools, real-time online training, as well as online ticketing for scientific, educational, cultural, sports, and entertainment events.