Azerbaijan E-Invoicing

Key compliance facts

About Azerbaijan E-Invoicing

Azerbaijan has had a mandatory e-invoicing regime since 2010, grounded in Article 2 of the Tax Code of the Republic of Azerbaijan. Amendments to the Tax Code effective 1 April 2017 require entities registered for VAT and certain other persons to submit e-invoices via the State Tax Service's Internet Tax Administration portal (www.e-taxes.gov.az / EVHF). All taxpayers engaged in entrepreneurial activities must issue e-invoices for goods delivered, services rendered, and works performed. From August 2026, Azerbaijan will require VAT registration for non-resident digital service providers and replace withholding tax with 18% VAT for foreign e-service providers — further extending the e-invoicing perimeter to cross-border digital flows.

Implementation Phases

1. ✓

   Initial mandate

   2010

   E-invoicing made mandatory for all entrepreneurial activities (Article 2 of Tax Code).

2. ✓

   Tax Code amendments

   Apr 1, 2017

   Extended scope for VAT-registered entities and certain other persons.

3. ○

   Foreign digital service providers

   Aug 2026

   VAT registration mandatory for non-residents; 18% VAT replaces withholding for foreign e-services.

Key Compliance Facts

• Operated by State Tax Service under Ministry of Economy
• Portal: e-taxes.gov.az (EVHF — Internet Tax Administration)
• Mandatory since 2010 — one of the earliest in the region
• From August 2026 covers non-resident digital service providers
• Linked to broader Tax Code reform programme

Frequently Asked Questions

Topics