Published: 23.02.2026
Non-residents providing online works and services to customers in Azerbaijan must register electronically with the tax authorities within 30 days after their annual turnover exceeds the equivalent of USD 10,000. Registration remains voluntary below that threshold; the amendments take effect six months after publication of the law.
According to sources, the rule affects non-residents who sell works or services online to customers in Azerbaijan and reach the specified annual turnover. Once the threshold is exceeded, the entrepreneur has 30 days to register electronically for tax purposes and comply with the applicable filing and payment requirements. This matters to foreigners running a remote business from abroad or planning to serve Azerbaijani customers after relocating. It has no direct significance for an ordinary employee without an online business.