If quarterly incomes of persons in Azerbaijan engaged in online business exceed 200,000 manats, they are subject to income tax and value added tax, Trend reports referring to the Azerbaijani Ministry of Taxes.

"If the amount of taxable transactions exceeds 200,000 manats, these people should apply for registration as VAT payers in the first decade of the next month. At the same time, such people or businesses cannot be labeled simplified tax payers, but only act as payers of income tax," the ministry said.