The company "Apple Distribution International Limited" was registered electronically for VAT purposes in the Republic of Azerbaijan. The company's registration for VAT purposes is effective from December 1 this year.
According to the provisions of the Tax Code, starting from this date, VAT amount will not be calculated at the expense of the buyer's (citizens') funds by the banks making the payment to the "Apple Distribution International Limited" company for the purchase of services.
It should be noted that the VAT registration of "Apple Distribution International Limited" Company was made possible as a result of the installation of the appropriate software (https://ecommerce.e-taxes.gov.az/) in the Internet Tax Department of the State Tax Service. Pursuant to the provisions of the Portal Tax Code and approved by the decision of the Cabinet of Ministers No. 387 dated 30.10.2023 "Electronic tax registration, re-registration and de-registration of a non-resident carrying out electronic trade through the Internet information resource, the VAT payer was created for the purpose of implementing the "Regulation of registration, submission of VAT declaration and payment of VAT".
The portal has a simple interface covering tax accounting of non-residents, submission of VAT declaration, monitoring of payments. The main goal of the portal, which was developed taking into account international trends, is to create an easier and remote accounting opportunity for multinational companies that provide e-commerce services, to declare and pay tax obligations arising from VAT in the country where they operate and create economic value.
"Apple Distribution International Limited" is a subsidiary company of "Apple" company located in Ireland, being one of the major trademarks registered on the portal. Its main function is the distribution of products and services at the international level. This company is mainly engaged in the distribution and sale of services belonging to the "Apple" ecosystem (App Store, iCloud, Apple Music, Apple TV+, etc.) in Europe, the Middle East, Africa and other regions.
Currently, other non-residents are receiving applications for electronic tax registration for VAT purposes on the portal.
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