Freelancers and digital travelers in Azerbaijan will be registered with the tax authority.
Tech.az reports, citing Media Trend, that this is reflected in the draft law on amendments to the Tax Code, which was discussed at today's session of the Milli Majlis.
According to the draft law, freelancers and digital travelers, after being registered (accounted) with the tax authority, registered as residents of an industrial or technology park and receiving a registration certificate, will be able to carry out activities (earn income from foreign sources) in the country, as well as use tax benefits and exemptions on the grounds provided for by the Tax Code.
It should be noted that a freelancer is a natural person who, without involving a hired employee, independently and for a fee provides services or performs work in the fields of digital technologies, including artificial intelligence technologies, cybersecurity and innovation, based on a civil law contract, and is a resident of an industrial or technology park, and a digital traveler is a foreigner or stateless person who receives income from foreign sources by conducting his activities in the fields of digital technologies, artificial intelligence technologies, cybersecurity and innovation remotely through information and communication technologies.
After discussions, the draft law was put to a vote and adopted in the first reading.
