Category: Azerbaijan

B2B reverse charge withdrawn on digital services 2023 Non-resident providers of digital services in the Central Asian state of Azerbaijan will no longer be able to rely on the reverse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

The Azerbaijan Ministry of Economy State Tax Service introduced Value Added Tax liabilities on non-resident providers of digital services to consumers on 1 January 2017. Currently, there is not an obligation to VAT register as the government has opted to use a VAT Withholding Tax.