Bank Of Baku

Azerbaijan proposes new procedure for online trade

Azerbaijan proposes new procedure for online trade
# 05 November 2026 11:40 (UTC +04:00)

A new procedure for online trade is being proposed in Azerbaijan, APA reports.

This is reflected in a proposed amendment to the Tax Code.

According to the draft, it is proposed that the 2% limit under Article 109.8 of the Tax Code on amounts deductible from income for goods purchased from individuals not registered with the tax authorities on the basis of a purchase act should not apply to goods ordered through online platforms and imported into the country via the "Smart Customs" system.

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