Interview of Ulvi Yusifov for Business Time Journal
How is Azerbaijan adapting its VAT rules to the growing digital economy? What do the latest changes mean for international businesses providing digital services to Azerbaijani customers?
In interview for Business Time journal, Ulvi Yusifov, Associate Director of the Tax Department at KPMG Azerbaijan, explores the country's evolving VAT framework for electronically supplied services.
He examines new registration requirements for non-resident providers, VAT collection mechanisms and how Azerbaijan's approach compares with international practice. The article also highlights the challenges that remain for businesses and tax authorities.