State Tax Service registers Spotify, TikTok for VAT purposes in Azerbaijan

Azerbaijan's State Tax Service has placed two more foreign digital service providers on the tax register through its electronic registration system, Report informs citing the tax service.

These are the Swedish company Spotify AB and the Singaporean TikTok Pte. Ltd.

The registration of both companies for VAT purposes came into force today.

For registered non-resident digital service providers, VAT on payments for services rendered is not withheld by banks. In this case, the companies themselves calculate, declare, and pay VAT to the state budget.