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Azerbaijan proposes new tax mechanism for diplomatic missions

05 November 2026 12:00 (UTC +04:00)

It is proposed to allow international organizations accredited in the Republic of Azerbaijan, as well as diplomatic and consular missions of foreign countries, to access their electronic accounts using an enhanced electronic signature and/or a code and password issued by the tax authority, APA reports.

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

It was noted that the manual entry of receipts submitted in paper form by diplomatic and consular missions into the information system by tax authority employees currently creates an additional administrative workload and, in some cases, causes difficulties in reading and processing the receipts.

In order to ensure that the VAT refund process is carried out electronically, simplify and automate the process, and improve the efficiency of tax administration, it is proposed to provide diplomatic missions with access to electronic accounts using a code and password issued by the tax authority, enabling them to submit the relevant applications and upload the necessary documents. This proposal takes into account the inability of diplomatic missions to use enhanced electronic signatures as part of the digitalization of the process.

Firuza Vahid

Azerbaijan diplomatic missions consular missions international organizations Tax Code tax amendments VAT refund electronic accounts electronic signature tax administration digitalization