Azerbaijan is weighing a change to how goods bought through online platforms are taxed, under draft amendments to the Tax Code.

Azerbaijan is weighing a change to how goods bought through online platforms are taxed, under draft amendments to the Tax Code.
The proposal would apply the existing 2 percent cap on deductible expenses to goods bought via platforms from sellers who are not registered for tax. In practice it tightens the tax treatment of informal online trade, where goods are ordered online and brought into Azerbaijan.
The draft is part of a wider package of Tax Code amendments. It lands as cross-border online shopping keeps growing, with parcels arriving from Türkiye, China and beyond.
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