Update on the Registration of Legal Entities

Pursuant to the amendments to the Law of the Republic of Azerbaijan “On State Registration and the State Register of Legal Entities” (hereinafter “the Law”), which entered into force on 9 February 2026, legal entities are now required to prepare a report within one month after the end of each calendar year indicating whether or not any changes have occurred in the information of the legal entity.

Accordingly, commercial legal entities as well as branches and representative offices of foreign commercial legal entities must, no later than the 31st day of the month following the end of the calendar year, submit to the State Tax Service a report (in paper or electronic form) on any changes made to their constituent documents and registered facts.

Pursuant to the Presidential Decree on the implementation of the Law, the form of the report shall be determined by the Ministry of Economy of the Republic of Azerbaijan.

It should be noted that, in accordance with the State Register Book approved by Resolution No. 70 of the Cabinet of Ministers of the Republic of Azerbaijan dated 13 April 2005 and Article 14 of the Law, the list of facts and information recorded in the State Register includes the following:

For Commercial Legal Entities

• Name of the commercial entity;
• Legal address;
• Legal succession;
• Taxpayer Identification Number (TIN);
• Information on branches, representative offices, and other divisions;
• Legal representatives;
• Information on each beneficial owner of the entity;
• Where a Board of Directors (Supervisory Board) is established – the name, surname, patronymic, and place of residence of each member;
• Amount of charter capital;
• Names of founders and the amount of their respective shares;
• Organisational and legal form;
• Financial year;
• Information on whether the entity is in liquidation or bankruptcy proceedings;
• Information on the liquidation of the entity;
• Final court decisions relating to the entity.

For Branches and Representative Offices of Foreign Legal Entities

• Name of the commercial entity;
• Legal address;
• Taxpayer Identification Number (TIN);
• Legal representatives;
• Where a Board of Directors (Supervisory Board) is established – the name, surname, patronymic, and place of residence of each member;
• Information on the founder;
• Organisational and legal form;
• Financial year;
• Information on whether the entity is in liquidation or bankruptcy proceedings;
• Information on the liquidation of the entity;
• Final court decisions relating to the entity.

For the above-mentioned reporting obligations and similar legal and tax services, you may contact us at:

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