01
Start here: VÖEN
VÖEN is the taxpayer identification number. Individuals who run an activity and all companies need one. Without it you cannot legally invoice, work with companies or file returns. Registration is available online via the State Tax Service (DVX).
02
Rates for individuals and companies
The rate depends on your status (individual, sole trader, company), your activity and the regime you pick — general or simplified. Always confirm the current rates and thresholds in your taxes.gov.az account and the Tax Code, as figures change periodically.
03
Returns and deadlines
Once registered you must file returns and pay tax and mandatory contributions on time. The annual personal income return is generally due by 31 March of the following year. Your exact deadlines appear in the taxpayer cabinet.
04
VAT refund
Certain categories (for example cashless purchases by individuals, or export operations for businesses) qualify for a partial VAT refund. The mechanics and conditions are on the DVX portal; claims and tracking are in the e-services.
05
E-services: e-taxes and ASAN imza
Almost everything is online: the e-taxes portal (the taxpayer’s internet cabinet) and the ASAN imza e-signature let you register, file, pay and get certificates without an office visit.
06
Common mistakes
Operating without a VÖEN and undeclared income, missing filing deadlines, mixing personal and business inflows, and relying on outdated online rates. Set up the right regime and a payment calendar once and you remove almost all penalty risk.
Method
Primary sources
The explainer is checked against these institutional and industry sources. Links open the original material.