Azerbaijan: Law No. 355-VIIQD was adopted on 13 February 2026; its e-services rules apply from 23 August 2026
This page records one dated change. For the rules in Azerbaijan as they stand today, see the Azerbaijan guide →
- Jurisdiction
- Azerbaijan
- Tax
- VAT
- Change type
- Digital services
- Status
- In force
- Impact
- FYI
- Effective
- 23 August 2026
- Authority
- Dövlət Vergi Xidməti (State Tax Service of the Republic of Azerbaijan)
- Systems
- E-commerce, Tax engine
- Verified
- Fetched from official source · high confidence
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Azerbaijan's Law No. 355-VIIQD 'On amendments to the Tax Code, the Laws On Banks and On Customs Tariff' was adopted on 13 February 2026 and registered, entered into force and was first published (AZERTAC) on 23 February 2026, then printed in Azərbaycan newspaper No. 35 on 24 February 2026 and in the Collection of Legislative Acts No. 2 (art. 111) on 28 February 2026, per the official e-qanun.az register. Presidential Decree No. 606 of 23 February 2026 implements it. Its articles 1.1, 1.5 and 1.6, which carry the non-resident electronic-services rules, enter into force six months after publication, on 23 August 2026. This corrects az-nonresident-electronic-services-2026 (2026-W26), which gave 23 February 2026 as the enactment date.
What changed in detail
Azerbaijan’s Law No. 355-VIIQD “On amendments to the Tax Code, the Laws On Banks and On Customs Tariff” was adopted on 13 February 2026. According to the official e-qanun.az register it was registered, entered into force and was first published (AZERTAC) on 23 February 2026, then printed in Azərbaycan newspaper No. 35 on 24 February 2026 and in the Collection of Legislative Acts No. 2 (art. 111) on 28 February 2026. Presidential Decree No. 606 of 23 February 2026 implements it.
Articles 1.1, 1.5 and 1.6, which carry the non-resident electronic-services rules, enter into force six months after publication, on 23 August 2026.
An earlier record of this law gave 23 February 2026 as the enactment date. That date is the publication date; the law itself was adopted on 13 February 2026.
What it means
The corrected date matters for citations rather than for compliance: the operative date for the non-resident electronic-services rules is 23 August 2026, six months after publication, and it does not change. Anyone citing the law should use 13 February 2026 as the adoption date and 23 February 2026 as the publication date, and should not treat 23 February as the start of the e-services rules.
Proof
Bakı şəhəri, 13 fevral 2026-cı ilCity of Baku, 13 February 2026
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