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12.1. VAT on the Supply of Goods by Non-Residents

The supply of goods by a non-resident not having a permanent establishment in Azerbaijan to any VAT- registered taxpayer in Azerbaijan is subject to a reverse charge in the hands of the VAT- registered recipient.

COVID-19 Emergency Measures

In response to the COVID-19 pandemic, Azerbaijan introduced a VAT exemption for the import and administration of vaccines for COVID-19, including for related devices (i.e., needles/syringes) for a period of two years beginning from 1 January 2021.