Central Asian state tightens cashless VAT Rules to tackle shadow economy In a major step toward expanding fiscal transparency and curbing informal business practices, Azerbaijan has introduced significant changes to its Value Added Tax (VAT) compliance framework. The new rules restrict cash payments for VAT
Azerbaijan’s e-fakturasının proqramı eFP e-invoicing obligations and dual options As part of ongoing efforts to modernise tax administration and promote transparency in business transactions, Azerbaijan implemented mandatory electronic invoicing (e-invoicing) requirements starting April 2017, under amendments to the Tax Code of the Republic of Azerbaijan.
1 January 2026 VAT non-resident providers of e-services replaces Withholding Tax From 1 January 2026, non-resident providers of digital services to Azerbaijani consumers will be mandated to register with the tax administration and levy 18% VAT. Currently, there is a voluntary VAT regime – where
B2B reverse charge withdrawn on digital services 2023 Non-resident providers of digital services in the Central Asian state of Azerbaijan will no longer be able to rely on the reverse charge on B2B transactions. The amendment will come into effect from 1 January 2023. Few
