On 16 December 2016 the President of the Republic of Azerbaijan signed the law On Non-Cash Settlements (the "Law").

During 2023, considerable amendments were made to the Tax Code. Acts introducing the amendments are dated 24 February (Law No. 829-VIQD), 7 March (Law No. 838-VIQD)...

The changes harshened financial sanctions for a failure to submit reports and other information...

Law No. 297 -VIIQD of 9 December 2025 introduces a statutory cooperative compliance regime, extends mandatory electronic submission channe ls, incentivizes cashless...

136 members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting have agreed as of 8 October on a plan to reallocate part of the tax revenue from the largest...

The 13 July 2026 amendments approved by Law No. 445-VIIQD to the Tax Code expand the definition and permitted use of the VAT deposit account by allowing non-state-sector taxpayers operating outside the oil and gas industry to transfer funds from their VAT deposit accounts to the State Social Protection Fund.  This special mechanism will apply from 1 January 2027 for a period of four years and may be used only in accordance with procedures and conditions to be established by the Cabinet of Ministers.  Prior to the amendment, transfers from VAT deposit accounts to the Fund were not permitted

On 13 February 2026, the Milli Maclis approved the bill, which became Law No. 355-VIIQD, amending the Tax Code in its third, last, reading, introducing mandatory registration for non-resident...

Law No. 297-VIIQD of 9 December 2025 introduces a statutory cooperative compliance regime, extends mandatory electronic submission channels, incentivizes cashless-transactions, and reforms depreciation...

On September 22, 2021, the Cabinet of Ministers of the Republic of Azerbaijan adopted Resolution #276 on approval of the Rules "On deduction of amounts attributable to the creation of special reserve funds for taxation purposes".

Electronic services generally include works and services supplied through an Internet information resource. The Rules "On Electronic Tax Registration, Re-registration and Deregistration...

On 13 February 2026, the Milli Maclis approved the bill, which became Law No. 355-VIIQD, amending the Tax Code in its third, last, reading, introducing mandatory registration for non-resident e-commerce businesses...

Below is general summary of the changes introduced by the Amendment Law.

A new concept introduced into the Code concerns definitions of an SME cluster company and SME cluster participant.

С 1 января 2023 года вступят в силу ряд поправок в законодательство Азербайджанской Рес

On 11 June 2019, the President of the Republic issued Decree No 724 updating the list of jurisdictions and territories with preferential taxation

С 1 января 2023 года вступят в силу ряд поправок в законодательство Азербайджанской Рес

Электронные услуги, как правило, включают работы и услуги, предоставляемые через интернет-информационный ресурс...

2026-cı il fevralın 13-də Milli Məclis Vergi Məcəlləsini dəyişdirərək qeyri-rezident e-ticarət bizneslər üçün məcburi qeydiyyat tələblərini və hədəflənmiş vergi güzəştlərini tətbiq edən və 355-VIIQD nömrəli Qanun kimi qüvvəyə minmiş qanun layihəsini qəbul etmişdir. Qanun, Azərbaycan Respublikası