Spotify and TikTok register for VAT in Azerbaijan

Sweden's Spotify AB and Singapore-based TikTok Pte. Ltd. have officially registered as value-added tax (VAT) payers for cross-border digital services in Azerbaijan, effective October 1.

According to the State Tax Service, both multinational corporations completed registration via the specialized electronic portal designed for non-resident e-service providers.

Under current tax procedures, local commercial banks will no longer withhold VAT on consumer payments processed for these registered entities; instead, the companies will independently calculate, declare, and remit the digital VAT directly to the Azerbaijani state budget.

N.Tebrizli