Azerbaijan TIN number guide

Q: Can a foreign citizen get a VOEN in Azerbaijan without a residence permit?

No. Unlike some countries, Azerbaijan requires foreign nationals to hold a valid temporary or permanent residence permit issued by the State Migration Service before they can obtain a VOEN. A passport alone is not sufficient. This is a critical requirement for foreign businesses planning to register — secure the residence permit first before attempting tax registration. (Source: State Tax Service of Azerbaijan, taxes.gov.az)

Q: What do the digits in an Azerbaijani VOEN mean?

The VOEN is a 10-digit code where the first two digits represent the administrative-territorial region code, digits 3-8 form a serial number, the 9th digit is a check digit calculated by software algorithm, and the 10th digit indicates the legal status: 1 for legal entities and 2 for individuals. This structure means you can identify whether a VOEN belongs to a company or an individual from the last digit alone. (Source: OECD Automatic Exchange of Information, oecd.org)

Q: Is the VOEN the same as the VAT number in Azerbaijan?

Yes. In Azerbaijan, the VOEN serves as both the general tax identification number and the VAT identification number. There is no separate VAT registration number. Businesses registered for VAT use their VOEN for all VAT-related activities, and the standard VAT rate is 18%. (Source: State Tax Service of Azerbaijan, taxes.gov.az)

Q: What happens if I operate in Azerbaijan without a VOEN?

Operating without a VOEN can lead to substantial fines and legal consequences. Even if you have no income, you must submit a null (zero) declaration to the tax authorities. Failure to do so may result in financial sanctions. Additionally, from January 2026, digital service providers selling B2C to Azerbaijani customers must register and charge 18% VAT from the first sale. (Source: State Tax Service of Azerbaijan, taxes.gov.az)

Q: How can I verify an Azerbaijani VOEN online?

You can verify a VOEN for free on the official Ministry of Taxes e-taxes portal at e-taxes.gov.az. The portal allows you to check whether a VOEN is active and retrieve basic information about the registered entity. This is particularly important for B2B transactions to ensure your counterparty is a legitimate, active taxpayer. (Source: e-Taxes Portal, e-taxes.gov.az)

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


New National ID	TIN Individuals

TIN for Entities

Official database - TIN search

Frequently Asked Questions

Can a foreign citizen get a VOEN in Azerbaijan without a residence permit?

No. Unlike some countries, Azerbaijan requires foreign nationals to hold a valid temporary or permanent residence permit issued by the State Migration Service before they can obtain a VOEN. A passport alone is not sufficient. This is a critical requirement for foreign businesses planning to register — secure the residence permit first before attempting tax registration. (State Tax Service of Azerbaijan)

What do the digits in an Azerbaijani VOEN mean?

The VOEN is a 10-digit code where the first two digits represent the administrative-territorial region code, digits 3-8 form a serial number, the 9th digit is a check digit calculated by software algorithm, and the 10th digit indicates the legal status: "1" for legal entities and "2" for individuals. This structure means you can identify whether a VOEN belongs to a company or an individual from the last digit alone. (OECD - Azerbaijan TIN)

Is the VOEN the same as the VAT number in Azerbaijan?

Yes. In Azerbaijan, the VOEN serves as both the general tax identification number and the VAT identification number. There is no separate VAT registration number. Businesses registered for VAT use their VOEN for all VAT-related activities, and the standard VAT rate is 18%. (State Tax Service of Azerbaijan)

What happens if I operate in Azerbaijan without a VOEN?

Operating without a VOEN can lead to substantial fines and legal consequences. Even if you have no income, you must submit a "null" (zero) declaration to the tax authorities. Failure to do so may result in financial sanctions. Additionally, from January 2026, digital service providers selling B2C to Azerbaijani customers must register and charge 18% VAT from the first sale. (State Tax Service of Azerbaijan)

How can I verify an Azerbaijani VOEN online?

You can verify a VOEN for free on the official Ministry of Taxes e-taxes portal at e-taxes.gov.az. The portal allows you to check whether a VOEN is active and retrieve basic information about the registered entity. This is particularly important for B2B transactions to ensure your counterparty is a legitimate, active taxpayer. (e-Taxes Portal)

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Tax Identification Number (TIN)​

Frequently Asked Questions​

Can a foreign citizen get a VOEN in Azerbaijan without a residence permit?​

What do the digits in an Azerbaijani VOEN mean?​

Is the VOEN the same as the VAT number in Azerbaijan?​

What happens if I operate in Azerbaijan without a VOEN?​

How can I verify an Azerbaijani VOEN online?​