The Constitutional Court of the Republic of Azerbaijan, by its decision dated March 31, 2026, adopted an important decision on restrictions on exit from the ...

A number of significant amendments have been made to the Tax Code of the Republic of Azerbaijan and customs legislation. The innovation in the field of e-com...

A number of significant changes have been made to the Law “On Medical Insurance,” which came into force on January 1, 2026.

Here we explain the amendments to the Tax Code of Azerbaijan effective 1 January 2026

The Regulation on the “E-accounting” information system has been approved. This step constitutes an important stage of digital transformation in the field of...

A number of significant amendments have been made to the Tax Code of the Republic of Azerbaijan. These amendments, with certain exceptions, will come into fo...

The concept of “transfer prices” is newly introduced into Azerbaijani tax law. The transfer pricing rules of Azerbaijan are effective since 2017. The Tax Cod...

New rules have been adopted regarding the deduction of expenses from income for representation expenses, employees' housing and meal expenses, as well as exp...

Tax Code of Azerbaijan: 2024 Tax Code Amendments

As a general rule under the Tax Code of Azerbaijan, business to business e-commerce is subject to Azerbaijani VAT (18%) where the payer of the e-commerce (e-...