28 December 2022
From 1 January 2023, Azerbaijan will amend its current withholding VAT legislation to require non-resident businesses selling digital services to businesses in the country to charge VAT on their supplies.
However, the Azerbaijan tax authorities have confirmed that the VAT on these transactions, currently set at 18%, will be split from the payment via payment providers, including credit card merchants, banks and others. So, there is no VAT registration requirement for non-resident businesses.
This VAT treatment applies to a range of electronic services, including streaming games, music, apps, films, e-books, e-journals and internet services.
Are you trading globally? Whether you require basic VAT advice or specific VAT compliance support, Fiscal Solutions can help. Our team of multi-lingual experts are knowledgeable in all the different VAT rules in Europe and around the world.
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