To operate in Azerbaijan, an entity must declare and maintain an
address. All public agencies, authorized registrars of entities,
require of registrants a physical address: (i) the Ministry of
Economy (through the State Tax Service under it), for commercial
entities, (ii) the Ministry of Justice, for non-commercial
entities, and (iii) the State Committee for Affairs of Religious
Institutions, for religious organizations.
The Civil Code defines an entity's seat as the place where
the entity's permanently functioning body is located, which is
essentially a place of the entity's decision-making. The
address of the seat serves as a point of contact, including
location for interacting with relevant authorities.
