Electronic registration, re-registration and de-registration of a non-resident carrying out electronic trade

Addressing the tax challenges arising from the digitalization of the global economy has become one of the top priorities for many countries and international organizations such as OECD and UN that contributed to creating a fair environment for ensuring taxation on a global scale. Conventional tax rules are no longer efficient to provide taxation of profits in the field of electronic commerce. Therefore, tax authorities are urged to harmonize their tax legislation with international standards to prevent the erosion of the tax base.

In this regard, Articles 33.8-1 and 169.8 were added to the local Tax Code, and the “Regulations for electronic tax registration, re-registration and de-registration of a non-resident carrying out electronic commerce through the Internet information resource” was approved by the decision of the Cabinet of Ministers of the Republic of Azerbaijan.

According to the abovementioned Regulations State Tax Service has already set up a platform to ensure tax administration for e-commerce activities on its online Internet Tax Office. Currently, the e-registration of non-residents carrying out e-commerce is available.

Article 33.8-1 of the national Tax Code stipulates that non-residents who receive income from works and services provided to persons not registered as taxpayer in the Republic of Azerbaijan, except those operating through a permanent representative office in the Republic of Azerbaijan, shall register electronically in the Republic of Azerbaijan.

The non-resident shall register by accessing https://ecommerce.e-taxes.gov.az/  website.

The ecommerce@taxes.gov.az e-mail address can used to receive support regarding e-registration procedures.