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Blogs - Attorney.az | Hüquqi məqalələr və məsləhətlər

Legal articles and legislation analysis

Practical legal guidance on corporate law, taxation, immigration, employment, and disputes in Azerbaijan. Articles identify the applicable rules, official sources, author, and the date of the latest legal review.

LLC, branch or representative office in Azerbaijan? - Attorney.az

Sep 02, 2026

LLC, branch or representative office in Azerbaijan?

A foreign business entering Azerbaijan must usually choose between incorporating a local LLC, registering a branch of the foreign company, or opening a representative off...

How to appeal a tax authority decision in Azerbaijan - Attorney.az

Sep 02, 2026

How to appeal a tax authority decision in Azerbaijan

A taxpayer disputing a tax-audit report, additional assessment, financial sanction or another decision should review both its legal basis and underlying facts immediately...

Commercial debt recovery in Azerbaijan: key stages - Attorney.az

Sep 02, 2026

Commercial debt recovery in Azerbaijan: key stages

Commercial debt recovery is more than drafting a claim. The contract, performance evidence, acknowledgement, limitation issues and the debtor’s assets should be assessed...

Commercial contract review in Azerbaijan: checklist - Attorney.az

Sep 02, 2026

Commercial contract review in Azerbaijan: checklist

Legal review of a commercial agreement is not merely editing terminology. The document should reflect the actual transaction, each party’s capabilities, and mechanisms th...

Taxes in Azerbaijan: mining tax. - Attorney.az

Feb 28, 2026

Taxes in Azerbaijan: mining tax.

1. taxpayers - taxpayers - individuals and legal entities extracting minerals from the subsoil in the territory of the Republic of Azerbaijan, including the Azerbaijani s...

Road tax in Azerbaijan 2026: who pays and how it works - Attorney.az

Feb 27, 2026

Road tax in Azerbaijan 2026: who pays and how it works

Road tax applies in two quite different directions: the use of foreign-registered vehicles in Azerbaijan and the production and import of fuel. Road tax on fuel is in pra...

Land tax in Azerbaijan 2026: rates and payment rules - Attorney.az

Feb 27, 2026

Land tax in Azerbaijan 2026: rates and payment rules

Land tax is a fixed annual tax calculated on the size and designated purpose of a land plot. It does not depend on whether the land generates income — tax is due even if...

Simplified tax in Azerbaijan 2026: rates and eligibility - Attorney.az

Feb 23, 2026

Simplified tax in Azerbaijan 2026: rates and eligibility

The simplified tax is a lighter regime intended for small and medium-sized business. Its key difference from profit tax is that the tax is calculated on turnover rather t...

Property tax in Azerbaijan 2026: rates and calculation - Attorney.az

Feb 18, 2026

Property tax in Azerbaijan 2026: rates and calculation

Property tax applies to individuals on buildings and vehicles, and to enterprises on fixed assets held on the balance sheet. Two details matter most for individuals: the...

Excise tax in Azerbaijan 2026: goods, rates and rules - Attorney.az

Feb 18, 2026

Excise tax in Azerbaijan 2026: goods, rates and rules

Excise is an indirect tax applied to specific groups of goods. Its key difference from other taxes is timing: the liability arises not at the end of a year or quarter, bu...

VAT in Azerbaijan 2026: registration and 18% rate - Attorney.az

Feb 17, 2026

VAT in Azerbaijan 2026: registration and 18% rate

1. taxpayers - VAT taxpayers are persons who are registered for VAT purposes or who are required to register. Businesses must register for VAT if: the value of their taxa...

Taxes in Azerbaijan: corporate income tax. - Attorney.az

Feb 17, 2026

Taxes in Azerbaijan: corporate income tax.

1. taxpayers – the taxpayers of this tax are resident and non-resident enterprises in the Republic of Azerbaijan, as well as non-commercial organizations deriving income...

Taxes in Azerbaijan: personal income tax. - Attorney.az

Feb 16, 2026

Taxes in Azerbaijan: personal income tax.

personal income tax 1. taxpayers – personal income tax applies to resident and non-resident individuals. A resident individual is taxed on worldwide income (income earned...

Taxes in Azerbaijan 2026: businesses and individuals - Attorney.az

Feb 16, 2026

Taxes in Azerbaijan 2026: businesses and individuals

Azerbaijan's tax system is structured and governed by the Tax Code of the Republic of Azerbaijan. Tax administration is carried out by the State Tax Service. For foreign...

Recognition and enforcement of judgments of foreign courts on commercial disputes in Azerbaijan - Attorney.az

Sep 08, 2025

Recognition and enforcement of judgments of foreign courts on commercial disputes in Azerbaijan

The rules for recognition and enforcement of judgments of foreign courts on commercial disputes in Azerbaijan include:1. non-contradiction of judgments to legislation and...

Visa Azerbaijan - Attorney.az

Sep 08, 2025

Visa Azerbaijan

For obtaining a temporary residence permit in the Republic of Azerbaijan, upon entry into the country, the following visas must be presented:1. If in close family relatio...

Activities requiring a licence in Azerbaijan in 2026 - Attorney.az

Jul 28, 2025

Activities requiring a licence in Azerbaijan in 2026

1. disposal or neutralization of toxic industrial waste;2. private medical practice;3. pharmacy (production of medicines, wholesale of medicines, retail sale of medicines...

Tax Benefits for Small Businesses in Azerbaijan - Attorney.az

May 04, 2025

Tax Benefits for Small Businesses in Azerbaijan

The latest amendments to Azerbaijan’s Tax Code bring major relief for micro-entrepreneurs and service providers in 2025:🔹 75% Income Tax Exemption If you're a self-emplo...

How To Open A Branch Office In Azerbaijan - Attorney.az

May 04, 2025

How To Open A Branch Office In Azerbaijan

required documents: 1. a notarized application for registration of a branch.2. the original or a notarized copy of the decision of the foreign legal entity that establish...

How to start an LLC in Azerbaijan - Attorney.az

Apr 20, 2025

How to start an LLC in Azerbaijan

Start Your Business in Azerbaijan: Expert LLC Registration Services by Attorney.azLaunch your Limited Liability Company (LLC) in Azerbaijan efficiently with the legal exp...

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