14:08 - 1.10.2026

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October 1, Fineko/abc.az. Two more international digital service providers have been registered for tax purposes through e-registration portal of the State Tax Service (under the Ministry of Economy).

The newly-registered companies are Spotify AB (Sweden) and TikTok Pte. Ltd (Singapore). The registration of both companies for VAT purposes became effective on October 1, 2026.

VAT on payments for services rendered by registered non-resident digital service providers is not withheld by banks. In this case, such companies independently calculate, declare and transfer VAT to the State Budget.

The connection of international digital service providers to the e-registration system is one of the important results of the preparation process for introduction of a new tax mechanism for the digital economy. The Tax Service continues its activities towards the formation of modern tax administration and a transparent business environment in the digital economy, as well as introduction of favorable mechanisms for the fulfillment of tax obligations.

The list of registered providers of digital services for non-residents can be found on Tax Service’s official website.