Azerbaijan TIN number guide
Tax Identification Number (TIN)
As stipulated in Article 13.2.4 of the Tax Code of the Republic of Azerbaijan, a taxpayer is defined as any individual who is obliged to pay taxes on the taxable entities specified in accordance with the Tax Code.
In line with Article 34.6 of the Tax Code of the Republic of Azerbaijan, the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan is responsible for issuing the Tax Identification Number (TIN). The TIN serves as a unique identifier within the territory of the Republic of Azerbaijan for all taxpayers, encompassing all taxes and payments associated with the transfer of goods across the customs border of the Republic of Azerbaijan. TINs are allocated to both entities and natural persons involved in entrepreneurial activities, as well as individuals required to be registered as taxpayers according to the prevailing legislation.
Format
The Tax Identification Number (TIN) is a ten-digit code, where the initial two digits represent the code for the territorial administrative unit, and the subsequent six digits denote a serial number. The software calculates the ninth digit through a specific algorithm, while the tenth digit designates the legal status of the taxpayer, with number 1 assigned to legal persons and number 2 to natural persons.
The Personal Identification Number (PIN) is a unique code comprising a combination of letters and digits, totaling seven symbols, which remains constant. It consists of the following 7 digits and letters:
For old passports and National IDs, the first digit of the national identity card or the last 7 digits and letters of the passport are placed on the right lower corner before the < symbol.
For new passports and National IDs, it is indicated as “Personal No.”
Example for individuals: TIN: 1 5 2 5 8 5 5 8 5 2 PIN: 5VBK5VR (Note: The PIN does not contain the letter "O," only the digit "0" (zero))
Example for legal persons: TIN: 1 3 2 5 6 7 8 8 5 1
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Official database - TIN search
Frequently Asked Questions
Do foreign companies selling digital services to Azerbaijani consumers need a VOEN, and when does registration become mandatory?
Yes. From 1 January 2026, non-resident providers of electronic services (SaaS, streaming, apps, online marketplaces) selling to Azerbaijani consumers who are not registered VAT payers must register with the State Tax Service and charge 18% VAT. [1] Registration is triggered within 30 days after cumulative annual sales to Azerbaijan-based B2C customers exceed the AZN equivalent of USD 10,000. Purely B2B supplies — where the Azerbaijani buyer holds their own VOEN — fall outside the mandatory collection requirement, as the buyer accounts for VAT instead. Services like consulting or legal advice delivered via email are explicitly excluded from scope. [2]
Why does my Azerbaijani client withhold tax from payments, and what are the applicable rates?
Azerbaijan imposes withholding tax (WHT) on payments by resident payers to non-residents whose income is not attributable to a permanent establishment in Azerbaijan. The standard rates under the Tax Code are: dividends 5%, interest 10%, royalties 14%, rental income 14%, and all other Azerbaijan-source income 10%. [3] If a double tax treaty applies and its rate is lower than the domestic rate, the treaty rate prevails — Azerbaijan has treaties with over 50 countries. To benefit from a reduced treaty rate, the non-resident must provide a certificate of tax residence from their home jurisdiction to the Azerbaijani payer before payment is made; failure to present it in time typically results in the full domestic rate being withheld. [4]
Can a business that never crosses the VAT threshold use the simplified tax regime instead of registering for VAT?
Yes. Businesses and sole entrepreneurs whose cumulative gross revenue over any consecutive 12-month period does not exceed AZN 200,000 may elect to pay simplified tax (sadələşdirilmiş vergi) at 2% of turnover, rather than registering for VAT and paying 18% VAT plus 20% corporate profit tax. [5] Simplified taxpayers are exempt from profit tax and VAT on their supplies, and they still receive a VOEN — the regime only changes how tax is calculated, not whether registration is required. Key exclusions from the regime include producers of excise goods, sellers of gold or fur products, and persons engaged in wholesale trade. Crossing AZN 200,000 triggers automatic transition to the standard VAT regime. [6]
Is an Asan Imza mobile digital signature mandatory for submitting e-invoices (elektron qaimə-faktura), and what happens if a B2B invoice is sent on paper instead?
Yes. Since April 1, 2017, all VAT-registered entities and taxpayers specified in Article 218.1.2 of the Tax Code must issue e-invoices exclusively through the e-taxes.gov.az portal or the offline eFP software. [7] Every e-invoice must be signed with a qualified electronic signature — either an Asan Imza mobile certificate or a standard e-signature — before it can be transmitted to the counterparty. A paper invoice issued by an entity that is legally required to use e-invoicing has no legal effect: the recipient cannot claim an input VAT deduction based on it, and the issuer is exposed to penalties for non-compliance. Obtaining Asan Imza requires an Azerbaijani mobile number and an identity document, which creates a practical obstacle for foreign branch offices that have not yet completed local SIM registration. [8]
Do companies registered inside the Alat Free Economic Zone (AFEZ) still need a VOEN, and do they pay standard Azerbaijani taxes?
AFEZ-registered entities are incorporated and administered through the AFEZ Authority rather than through the standard State Tax Service registration channel, but they are still assigned a taxpayer identification number for customs and reporting purposes. [9] The substantive difference is tax incentives: AFEZ investors are exempt from VAT, corporate profit tax, withholding tax on dividends or distributions, property tax, and land tax for the duration of their investor agreement. Employees earning up to AZN 8,000 per month are exempt from personal income tax, and social contributions for foreign skilled staff are optional. [10] Companies operating both inside the AFEZ and in the broader Azerbaijani market through a separate entity must maintain distinct accounting records, as the incentives apply only to AFEZ-scope activities.
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