Azerbaijan sets a USD 10,000 registration threshold for non-resident e-commerce suppliers (Resolution No. 295)

What changed in detail

Cabinet of Ministers Resolution No. 295 of 14 September 2026 amends the Rules approved by Cabinet Resolution No. 387 of 30 October 2023 on electronic tax registration, VAT registration, VAT returns and VAT payment for non-residents carrying out e-commerce through internet resources.

The Rules now apply to supplies to persons not registered with the tax authorities, replacing the earlier reference to “residents”. A non-resident whose turnover from supplies to buyers in Azerbaijan exceeds the AZN equivalent of USD 10,000 in a calendar year must register electronically within 30 days; below that turnover registration is voluntary.

A new point 1.4-1 provides that consulting, legal, financial, accounting, design and engineering services supplied by e-mail or other interactive means, real-time online teaching and training services, and online ordering of tickets for science, education, culture, sport and entertainment events are not treated as e-commerce services for the purposes of Tax Code article 33.8-1.

The Resolution implements Law No. 355-VIIQD of 13 February 2026 and Presidential Decree No. 606 of 23 February 2026.

What it means

Two points are easy to misread. The USD 10,000 figure is a mandatory-registration trigger, not a VAT-free allowance, and voluntary registration below it remains possible. And the new point 1.4-1 carves out a defined list of services delivered by e-mail or in real time; suppliers of professional or training services should check whether their offer falls inside that list before concluding they are outside the e-commerce rules.