BAKU, Azerbaijan, November 18. Non-residents will be able to establish a virtual representative office of their companies in Azerbaijan from January 1, 2023, the Head of the Main Department of Tax Policy of the State Tax Service under the Azerbaijani Economy Ministry Nijat Imanov told Trend.
“The law regulating this issue enters into force on January 1, 2023, and the rules for the relevant procedures will be further developed,” he said.
Imanov noted that setting up this kind of representative office would allow declaring profit from sales in Azerbaijan.
"When buying a service from foreign providers (payments to foreign vendors, buying applications in the Play Market and the App Store, etc.), Azerbaijanis pay an additional 18 percent of the cost of the service. However, the virtual representative office will enable these companies to assume obligations for paying this VAT," he added.