Azerbaijan’s State Tax Service has registered Appcharge Ltd., a mobile game payment company, for VAT purposes, bringing the number of registered non-resident digital service providers to 24. The registration, done through the service’s online system, takes effect from November 1, 2026.
Appcharge Ltd. has been placed on Azerbaijan’s tax register through the online registration system run by the State Tax Service, which operates under the Ministry of Economy. The move is part of the ongoing process of bringing foreign digital service providers into the country’s VAT system.
Appcharge Ltd. is a technology company that processes payments in the mobile game and app market. Its platform allows game developers to sell virtual items, in-game currency units and other digital products directly to end users. Transactions on the platform are carried out using various bank cards as well as other electronic payment methods.
Under the current rules, banks do not withhold VAT on payments made to registered non-resident digital service companies. Instead, these companies calculate the tax themselves, file a declaration and transfer the amount directly to the state treasury.
List of registered companies keeps growing
The State Tax Service said bringing foreign digital service providers into the electronic registration system is a key indicator of the new tax model being applied to the sector. The agency said it would continue working to improve tax administration in the digital sector and build a more transparent business environment.
With the addition of Appcharge Ltd., the total number of non-resident digital service providers registered for VAT in Azerbaijan has risen to 24. The full list of these companies is available on the State Tax Service’s official website.
