Tech Giants Apple, Netflix, And Openai Pay Digital VAT In Azerbaijan

(MENAFN- Trend News Agency) 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:

No	Company	Country	Date of registration
1	Apple Distribution International Limited	Ireland	01.12.2024
2	Adobe Systems Software Ireland Limited	Ireland	01.03.2025
3	Sony Interactive Entertainment Network Europe Limited	UK	01.04.2025
4	Elsevier BV	Netherlands	01.07.2025
5	Hyperconnect LLC	South Korea	01.07.2025
6	Tinder LLC	U.S.	01.07.2025
7	PPG DIGITAL SP. Z O.O.	Poland	01.10.2025
8	Epic Games Commerce GmbH	Switzerland	01.03.2026
9	Contabo GmbH	Germany	01.03.2026
10	Chess LLC	U.S.	01.05.2026
11	Xsolla (USA), Inc.	U.S.	01.07.2026
12	Formula One Digital Media Limited	UK	01.08.2026
13	Valve Corporation	U.S.	01.09.2026
14	Cleverbridge GmbH	Germany	01.09.2026
15	Aghanim Inc	U.S.	01.09.2026
16	Netflix International B.V.	Netherlands	01.09.2026
17	ANTHROPIC, PBC	U.S.	01.09.2026
18	EBAY MARKETPLACES GMBH	Switzerland	01.09.2026
19	Zoho Corporation B.V.	Netherlands	01.09.2026
20	Zoom Communications, Inc.	U.S.	01.09.2026
21	OpenAI OpCo, LLC	U.S.	01.09.2026
22	Spotify AB	Sweden	01.10.2026
23	TikTok Pte. Ltd.	Singapore	01.10.2026
24	Appcharge Ltd.	Israel	01.11.2026

MENAFN03112026000187011040ID1111908101