VATLive > Blog > VAT > Azerbaijan VAT changes - Avalara

Azerbaijan VAT changes

  • Jan 5, 2017 | Richard Asquith

Azerbaijan VAT changes

Azerbaijan introduced a range of VAT amendments to its TAX code. These included:

  • Where e-services are provided to a local consumer by a non-resident entity, the local bank processing the payment must withhold the VAT on the payment.
  • Electronic invoices are required to be issued by all businesses with a taxable turnover above AZN 200,000 per annum.
  • VAT exemptions have been granted to imports and production of certain basic foodstuffs.
  • VAT refunds from the state will be guaranteed for 20 days, down from the current 45 days. This is subject to any audits by the tax authorities.
Latest news
India extends Sept GST return deadline
October 21, 2018

India has extended by 5 days the deadline for the filing of September's Goods and Services Tax return. The new filing deadline for the GSTR-3B...
Japan confirms 2019 Consumption Tax hike
October 14, 2018

Japan is to confirm this week its plan to complete the second rise in its Consumption Tax, from 8% to 10% in October 2019.  The...
Singapore GST changes
October 6, 2018

The Ministry of Finance in Singapore is to update its proposals to reform its Goods and Services regime following a recent public consultation. The reforms...

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: He is part of the European leadership team which won International Tax Review's 2019 Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.