Law No. 781-VIQ, On Combating Legalization of Criminally Obtained Property and Financing Terrorism, dated 30 December 2022, is promulgated on 31 January 2023.

Adopted on 14 July 2023, Law No. 988-VIQ, On Public Procurement, replaces the 2001 Law No. 245-IIQ of the same name and subject, which was based on the 1994 UNCITRAL Model Law on Procurement of Goods, Construction and Services.

International double taxation refers to the phenomenon of taxing the same income in more than one state.

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...

On 4 July 2025, the Cabinet of Ministers approved the Rules for Use of Airspace and Conduct of Flights, adopted by Resolution No. 198. The Rules establish procedures for the use of airspace mandatory for all...

On 8 July 2025, Azerbaijan enacted Law No. 233-VIIQ, On Gas Supply, repealing the eponymous 1998 Law No. 513‑IQ. Effective 1 January 2026...

On 18 July 2023, amendments to Presidential Decree No. 975, dated 23 October 2023, were promulgated.

Resolution No. 345 of 18 July 2024 of the Cabinet of Ministers approves the Rules of State Registration, Entry into, and Maintenance of State Register of Medications, Medicinal Substances, and Medical Appliances.

On 4 July 2025, the Cabinet of Ministers approved the Rules for Use of Airspace and Conduct of Flights, adopted by Resolution No. 198. The Rules establish procedures for the use...

The Bill, On Energetics, passed on 24 October 2023 the third reading in the parliament. Once approved into law, it will replace the 1998 Law No. 541-IQ of the same name and subject.

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)...

Law No. 987-VIQ, On Payment Services and Payment Systems, is passed on 14 July and promulgated on 9 August 2023.

On 8 July 2025, Azerbaijan enacted Law No. 233-VIIQ, On Gas Supply, repealing the eponymous 1998 Law No. 513‑IQ. Effective 1 January 2026, the new Law introduces sector reforms, including industry unbundling, a revised tariff system, and the creation of an independent regulator.

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

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...

Azerbaijani civil procedure has long been recognizing international jurisdiction of Azerbaijani courts. Additionally, substantive civil law recognizes the concept of a foreign element entitling a matter to be addressed under a non-Azerbaijani law.

As of 25 November 2025, the Bill On Freight-Forwarding passed its first and second readings in the Milli Maclis (Parliament), implementing a measure from the 2022–2026 Socio-Economic Development Strategy.

On 31 October 2025, Law No. 279-VIIQ, On Public Services, was adopted with effect 3 December 2025 (and the prohibition on providing any public service not registered in the Electronic Register of Public Services, ERPS, effective 1 January 2026).