Apple, Netflix, OpenAI and TikTok paying taxes to state budget - FULL LIST

A total of 24 non-resident digital service providers have so far registered for value-added tax (VAT) purposes in Azerbaijan through the electronic registration portal of the State Tax Service.

Measures to tax the digital economy and improve tax administration in this sector are regularly ongoing, Operativ Media reports, citing Trend.

Efforts will continue to engage international digital service providers in the electronic registration system, promote voluntary compliance with tax obligations, and enhance transparency.

According to the State Tax Service, seven non-resident digital service providers were registered for VAT via the electronic registration portal in 2025. In that year, VAT calculated for non-residents amounted to 15.5 million manats. At the same time, 250,500 manats in taxes were calculated through desk audits regarding social networks and foreign digital platforms in 2025. Furthermore, monitoring and data matching in digital economy taxation resulted in the registration of dozens of new taxpayers.

Here is the list of non-residents providing digital services registered electronically in the Republic of Azerbaijan: