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trRegarding Companies from Which Azerbaijanis Purchase Goods from Abroad – TAX UPDATE
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Regarding Companies from Which Azerbaijanis Purchase Goods from Abroad – TAX UPDATE
A new regulation is being introduced in Azerbaijan concerning foreign companies that sell goods and products online.
According to AZE Finance, this is provided for under amendments to the Tax Code. Under the amendments approved on February 13, 2026, and entering into force on August 23, foreign companies selling goods online in Azerbaijan will be required to register for tax purposes under certain conditions.
In this regard, Article 33.8-1 of the Tax Code, which regulates the requirements for tax registration, has been amended. According to the new addition to this article, foreign companies that are not registered for tax purposes in Azerbaijan and sell goods through e-commerce to persons who are not registered as taxpayers in Azerbaijan must register for tax purposes once they exceed the established turnover threshold.
More specifically, if the annual turnover of goods and products sold by a company to Azerbaijan through online trade exceeds USD 10,000 (AZN 17,000), the company must register electronically with the tax authorities within 30 days.
If the turnover does not exceed USD 10,000, registration is not mandatory. However, the company may voluntarily register for tax purposes if it wishes.
However, these requirements do not apply to companies providing consulting, legal, financial, accounting, design and engineering services via email and other interactive communication tools, real-time educational and training services provided via the internet, or online ticket-booking services for events in the fields of science, education, culture, sports and entertainment.
A new regulation is being introduced in Azerbaijan concerning foreign companies that sell goods and products online.
According to AZE Finance, this is provided for under amendments to the Tax Code. Under the amendments approved on February 13, 2026, and entering into force on August 23, foreign companies selling goods online in Azerbaijan will be required to register for tax purposes under certain conditions.
In this regard, Article 33.8-1 of the Tax Code, which regulates the requirements for tax registration, has been amended. According to the new addition to this article, foreign companies that are not registered for tax purposes in Azerbaijan and sell goods through e-commerce to persons who are not registered as taxpayers in Azerbaijan must register for tax purposes once they exceed the established turnover threshold.
More specifically, if the annual turnover of goods and products sold by a company to Azerbaijan through online trade exceeds USD 10,000 (AZN 17,000), the company must register electronically with the tax authorities within 30 days.
If the turnover does not exceed USD 10,000, registration is not mandatory. However, the company may voluntarily register for tax purposes if it wishes.
However, these requirements do not apply to companies providing consulting, legal, financial, accounting, design and engineering services via email and other interactive communication tools, real-time educational and training services provided via the internet, or online ticket-booking services for events in the fields of science, education, culture, sports and entertainment.