Apple and other global platforms register for tax in Azerbaijan - video

Reforms in the taxation of the digital economy continue in Azerbaijan - 10 foreign providers of digital services have been registered for tax purposes in Azerbaijan.

With the help of the electronic registration system created by the State Tax Service under the Ministry of Economy, 10 foreign providers of digital services have already undergone tax registration, reports 1news.az citing the State Tax Service.

Among the registered companies are Apple, Adobe, Sony Interactive Entertainment, Epic Games, Chess.com and other internationally known digital platforms.

According to amendments to the Tax Code, from September 2026, for non-residents providing services in the format of electronic commerce and having an annual turnover in the country exceeding 10 thousand US dollars, registration with the tax authorities of Azerbaijan in electronic form will become mandatory.

The changes are aimed at simplifying the fulfillment of tax obligations for international digital platforms, creating equal conditions for competition and increasing transparency in the digital economy.

It is emphasized that when receiving electronic services from non-resident providers of digital services registered with the tax authorities, VAT is no longer withheld by banks from buyers' accounts. Instead, registered companies independently calculate, declare and pay VAT to the state budget.

The legislation applies exclusively to the provision of services and works in electronic form - the sale of physical goods, as well as the ordering and delivery of products through electronic platforms are not subject to this regulation.

"The growth in the number of international companies that have undergone registration is an indicator of trust in the tax system of Azerbaijan. The State Tax Service continues to work on the development of the digital economy and the formation of a transparent business environment," the State Tax Service notes.