Azerbaijan’s State Tax Service has held discussions on the possible introduction of value-added tax (VAT) on the sale of used vehicles by car dealerships, the agency reported.
The meeting brought together senior tax officials, representatives of the National Confederation of Entrepreneurs (Employers), and members of the Azerbaijan Auto Dealers Association.
It was chaired by Nidjat Imanov, head of the State Tax Service’s Main Department of Tax Policy.
Imanov briefed participants on changes to the Tax Code planned for 2026, including the upcoming removal of VAT exemptions on imports of electric and hybrid vehicles and the VAT exemption that will apply to domestically produced electric and hybrid models.
The session also focused on the mechanism for applying VAT to used car sales by dealerships, with discussions on related tax obligations and potential challenges.
Tax Service representatives clarified several legal provisions and emphasized that dialogue with the business community will continue regularly, adding that cooperation aimed at improving tax administration will be further expanded.
