Azerbaijan – New Registration Portal for E-Commerce Suppliers 

The National Assembly of Azerbaijan approved a bill mandating the introduction of a new simplified VAT registration system for non-resident suppliers of goods or digital services, whether directly or indirectly. The legislation is adopted during the third reading. 

Non-resident providers of digital services or goods that exceed the annual USD 10,000 threshold should register for VAT under the new tax framework. They should register for VAT within 30 days upon surpassing the threshold.

The amendment doesn’t change the deadline for submission of the return it remains that the return should be filed until the 20th day following the reporting period, but the payment date is extended to the last day of the month following the reporting period. 

A 6-month transition period has been specified, during which the technical requirements of the adopted amendment should be implemented by the Tax authorities and other institutions participating in the new e-commerce compliance project.