11:44 - 18.02.2025

---

February 18, Fineko/abc.az. Can a foreign citizen obtain a Taxpayer Identification Number (VÖEN) only on a foreign passport without a temporary residence permit?

ABC.AZ was informed at the State Tax Service that foreigners and stateless persons wishing to carry out business activity as individuals without forming a legal entity may, before the day of commencement of business, apply to the tax authority at their place of residence with an “application for registration of an individual” and a copy of the temporary or permanent residence permit issued for this application by the State Migration Service of Azerbaijan. He can be registered.

Accounting procedures with tax authorities, depending on the specifics of their activities, for more detailed information about the actions they should take, they can consult the information posted in the "Tax Directory” section on the official website of the State Tax Service, and if you have any additional questions, contact the call center (195-1) or the centers taxpayer services.