The V\u00d6EN is one of the first things a foreigner starting a business in Azerbaijan runs into. But it isn’t always you personally who needs it: sometimes the number goes to the company, sometimes to the entrepreneur. Here is when and how it works.<\/p>\n
Short answer:<\/strong> V\u00d6EN is the taxpayer identification number assigned on tax registration. If a foreigner sets up an LLC, the company itself receives a V\u00d6EN at state registration \u2014 no residence permit is required. A personal V\u00d6EN is needed, for example, to work as a sole proprietor (foreigners use the card issued by the State Migration Service) and for certain types of income.<\/p>\n V\u00d6EN (vergi \u00f6d\u0259yicisinin eynil\u0259\u015fdirm\u0259 n\u00f6mr\u0259si) is the number the tax authority assigns to a person on registration. It comes with a registration certificate that is sent to the taxpayer’s electronic cabinet. The number identifies a company or entrepreneur in tax returns, electronic invoices, contracts and at the bank. Importantly, taxes in Azerbaijan do not depend on citizenship: Article 3.6 of the Tax Code prohibits setting different tax rates based on an individual’s citizenship or the origin of capital.<\/p>\n Note that a V\u00d6EN and company registration are a tax status, not grounds for an automatic residence permit. Residence permits are decided by the State Migration Service under its own rules.<\/p>\n For a company, the V\u00d6EN is assigned as part of state registration. According to the tax service, ordinary electronic registration is completed within 1 day, and electronic registration of an LLC with foreign investment within 2 days.<\/p>\n An individual submits an application with a copy of their identity document. This can be done at ASAN service centres, at taxpayer service centres or online with an enhanced electronic signature such as “Asan imza”. Since 1 January 2026, individuals’ registration applications sent by post are no longer accepted \u2014 only in person or electronically (Art. 34.1).<\/p>\n \u2014 SME:<\/strong> Foreigners often confuse the company’s V\u00d6EN with a personal one. Before filing anything, decide who the taxpayer will be \u2014 the company or you personally: that determines the tax regime, the reporting and whether you need a residence permit first. We work this out at the first consultation, so nothing unnecessary gets registered and nothing required is missed.<\/p>\n<\/blockquote>\nWhat is a V\u00d6EN?<\/h2>\n
When does a foreigner need a V\u00d6EN?<\/h2>\n
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\n \nSituation<\/th>\n Who receives the V\u00d6EN<\/th>\n What to know<\/th>\n<\/tr>\n<\/thead>\n \n Setting up an LLC, including one with foreign investment<\/td>\n The company<\/td>\n Registered by the State Tax Service; the founder needs no residence permit<\/td>\n<\/tr>\n \n Working as a sole proprietor<\/td>\n The foreigner personally<\/td>\n The identity document for foreigners is the card issued by the State Migration Service<\/td>\n<\/tr>\n \n Branch or representative office of a foreign company<\/td>\n The branch or office<\/td>\n Registered with the State Tax Service<\/td>\n<\/tr>\n \n A tax resident receives dividends from a foreign company<\/td>\n The individual<\/td>\n Must register, obtain a V\u00d6EN and file a return (Art. 149.2)<\/td>\n<\/tr>\n \n Renting out property when the tenant does not withhold tax<\/td>\n The owner<\/td>\n Registers and declares the income personally<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n How is a V\u00d6EN obtained?<\/h2>\n
Why does registering on time matter?<\/h2>\n
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Frequently asked questions<\/h2>\n