Azerbaijan — Value-added tax (VAT)
| General VAT Rate | Other Rates | Local Currency |
|---|---|---|
| 18% | 0% | Manat (AZN) |
Azerbaijan's general VAT rate is 18%, with other rates including 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Ministry of Taxes (http://www.taxes.gov.az) in Baku.
Azerbaijan exempts the oil & gas industry and gold from the VAT.
Azerbaijan's consumption tax is called the Value-added tax (VAT), locally known as Əlavə Dəyər Vergisi (ƏDV), which was introduced in January 1992.
Azerbaijan Rates for 2024
- Standard
- 18%
- Others
- 0% and exempt
Azerbaijan Number format
Businesses in Azerbaijan that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Ministry of Taxes, and will follow a certain format. The Number format is Tax identification number (TIN) with 10 digits.
Monthly
Azerbaijan Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in Azerbaijan are required to start collecting and remitting tax.
- Registration
- Taxable turnover exceeding AZN200,000 for a period of 12 consecutive months
Recovery of VAT by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Azerbaijan are not required to collect taxes from the consumer.
Azerbaijan VAT Refunds
Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Azerbaijan VAT refund program, more info can be obtained from the Ministry of Taxes.
Azerbaijan Tax Sources & Citations
- EN: Azerbaijan Value Added Tax
- RU: НДС
- CN: 增值税
- Azerbaijan Ministry of Taxes (1)
- Ernst & Young global VAT tax study, Azerbaijan (updated 2024)
← Back to World VAT Rates