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Determination of the place of service for VAT purposes
Determination of the place of service for VAT purposes
The place where work is performed or services are rendered for VAT purposes is determined in accordance with Article 168 of the Tax Code. According to Article 168.1.3 of the Tax Code, if services are provided in the fields of culture, art, education, physical training, or sports, or in other similar fields of activity, then for VAT purposes, the actual place where the services are rendered is considered the place where the work is performed or services are rendered. The term “other similar services” in this article refers to services that are similar (comparable) to those listed in the same article.
If you were in Dubai and paid for a service that was actually provided there by a museum operating in that country, then the place of service provision is not considered to be within the territory of the Republic of Azerbaijan.
The collection of VAT from payments made by individuals is applied to work and services acquired through electronic commerce, in accordance with Article 169 of the Tax Code. According to Article 168 of the Code, the provision of services or performance of work outside the territory of the Republic of Azerbaijan is not included in taxable transactions.
The place where work is performed or services are rendered for VAT purposes is determined in accordance with Article 168 of the Tax Code. According to Article 168.1.3 of the Tax Code, if services are provided in the fields of culture, art, education, physical training, or sports, or in other similar fields of activity, then for VAT purposes, the actual place where the services are rendered is considered the place where the work is performed or services are rendered. The term “other similar services” in this article refers to services that are similar (comparable) to those listed in the same article.
If you were in Dubai and paid for a service that was actually provided there by a museum operating in that country, then the place of service provision is not considered to be within the territory of the Republic of Azerbaijan.
The collection of VAT from payments made by individuals is applied to work and services acquired through electronic commerce, in accordance with Article 169 of the Tax Code. According to Article 168 of the Code, the provision of services or performance of work outside the territory of the Republic of Azerbaijan is not included in taxable transactions.