The Tax Code of the Republic of Azerbaijan

Article 165. Taxation at a zero (0) rate
165.1. Zero (0) rate VAT shall be applied for the provision of following works, services and transactions:
165.1.1. Goods and services intended for use of diplomatic and consular representations accredited in the Republic of Azerbaijan of international organizations and foreign states, as well as for personal use of diplomatic and administrative-technical associates of certain rank, who are not the citizens of the Republic of Azerbaijan, as well as their family members;
165.1.2. import of goods, provision of goods, implementation of works and provision of services to grant recipients on the expense of financial aid (grants) received from abroad;
165.1.3. Export of goods and services specified in Article 168.1.5 of this Code;
156.1.4. international and transit cargo and passenger transportation's as well as cargo transshipment service directly related to transportation of transit cargo, except for international postal services. Fulfillment of works, rendering of services directly connected with international and transit flights;
165.1.5. delivery of gold and other valuables to the Central Bank of the Republic of Azerbaijan;
165.1.6. purchasing of goods (works, services) and their import at the expense of credits and loans of international entities, governments of foreign states, as well as at the expense of credits and loans, provided by foreign legal entities and natural persons on the basis of interstate and intergovernmental treaties, by the persons receiving such credits and loans, as well as if the share of the Azeri party does not exceed 49 percent in projects, implemented by these credits and loans.
165.1.7. Provision of goods, works and services to the industrial park resident who is involved in activities defined by the relevant executive authority in the industrial park established according to the decision of the executive authority by contractor and to the contractor by subcontractor who has direct contract with that contractor for the purposes of this activity - for a period of 5 years from May 1, 2016.
165.2. According to the article 165.1.1 of this Code, Zero (0) rate VAT will be applied to countries imposing Zero (0) rate VAT to works, services and operations specified in the article 165.1.1.