Azerbaijan
Vat Registration Thresholds No threshold; mandatory registration for all businesses performing taxable activities.
Vat Rates Standard rate of 18%, with some exemptions for certain goods and services.
Vat Registration Process Businesses must apply to the Ministry of Taxes of Azerbaijan. Online registration is available for non-resident businesses.
Taxable Transactions Sale of goods, services, and digital goods.
Registration Exceptions Small businesses with a turnover below the threshold may be exempt from VAT registration.
Vat Filing Frequency VAT returns must be filed quarterly or monthly depending on the business’s turnover.
Intra Community Transactions Azerbaijan has VAT compliance rules for international transactions, especially with CIS and other trade partners.
Exemption Schemes Exemptions available for certain sectors and small businesses with low turnover.