Tech giants Apple, Netflix, and OpenAI pay digital VAT in Azerbaijan

BAKU, Azerbaijan, November 3. Major global tech firms, including Apple, Netflix, OpenAI, and TikTok, are contributing Value Added Tax (VAT) to Azerbaijan’s state budget, according to the State Tax Service (STS). In response to an inquiry from Trend, the agency reported that 24 non-resident digital service providers have registered for VAT through its electronic registration portal to date.

The STS noted that measures aimed at the taxation of the digital economy and the improvement of tax administration in this sector are being consistently pursued.

The STS remarked that efforts will continue to focus on incorporating international digital service providers into the electronic registration system, promoting voluntary compliance with tax obligations, and enhancing transparency.

According to the State Tax Service, 7 non-resident digital service providers were registered for VAT purposes through the electronic registration portal during 2025. In the same year, VAT amounting to 15.5 million manat ($9.1 million) was assessed on non-residents. At the same time, taxes totaling 250,500 manat ($147,400) were assessed through desk audits on social networks and foreign digital platforms in 2025. Furthermore, as a result of monitoring in the field of taxation of the digital economy and the reconciliation of relevant data, dozens of new taxpayers have been brought into the tax registration system.

The list of non-residents providing digital services who have registered electronically in Azerbaijan: