Azerbaijan Amends VAT Registration and Payment Rules for Non-Resident e-Commerce Businesses

The Azerbaijan Cabinet has published Resolution No. 295 of 14 September 2026, amending Resolution No. 387 of 30 October 2023, which concerns the rules for non-resident e-commerce businesses regarding electronic tax registration, VAT registration, and VAT payment processes in Azerbaijan. One of the key amendments is in relation to the person receiving works and services provided electronically by non-resident e-commerce businesses, which generally triggers the registration and payment requir…