Unofficial transfer (c) Soyuzpravoinform LLC
of February 13, 2026 No. 355-VIIQD
About introduction of amendments to the Tax Code of the Azerbaijan Republic, and also to the laws of the Azerbaijan Republic "About banks" and "About customs tariff"
Millie Majlis of the Azerbaijan Republic, being guided by Items 15, 25 and 27 parts I of article 94 of the Constitution of the Azerbaijan Republic, decides:
Article 1. In the Tax code of the Azerbaijan Republic (The collection of the legislation of the Azerbaijan Republic, 2000, No. 8 (the Book I), Article 583 (Volume I); 2024, No. 2, Article 138, No. 4, article 365, No. 5 (Book I), article 498, No. 6 (Book I), Articles 630, 638, No. 7, Article 747, No. 8, Articles 932, 933, 934, No. 10, Article 1118, No. 11, article 1182, No. 12 (Book I), Article 1282 (Book II), Article 1345; 2025, No. 2, Article 96, No. 3, article 214, No. 4 (Book I), Articles 307, Articles 315, 318, 322, No. 5, Articles 432, 441, No. 6, Articles 524, 536, No. 7, Articles 609, 618, No. 8, Articles 743, 744, No. 11, Article 1009; The Laws of the Azerbaijan Republic No. 297-VIIQD of December 9, 2025, No. 327-VIIQD of December 30, 2025, No. 330-VIIQD, No. 331-VIIQD, No. 332-VIIQD and No. 338-VIIQD) to make the following changes:
1.1. State Article 33.8-1 in the following edition:
"33.8-1. The nonresidents (except for permanent missions, stipulated in Article the 19th of this Code) performing electronic trading through Internet and information resources and gaining income from rendering works and services in the form of electronic trading to persons which are not registered in tax authorities are subject to tax registration electronically within 30 days after turnover from rendering works and services to the receiver in the Azerbaijan Republic exceeds equivalent of 10 000 US dollars in manats for calendar year. The electronic tax registration of nonresidents with turnover less than 10 000 US dollars specified in this Article is performed voluntarily.
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