Overview
| Field | Value |
|---|---|
| Region | Asia (West, South & Central) |
| ISO 3166-1 | AZ / AZE |
| Registry | State Tax Service (DVX) |
| Last updated | 2026-05-06 |
Identifiers
Collect two identifiers from each business customer in Azerbaijan and submit them as strings on the application body.| API field | Local name | Issuer |
|---|---|---|
businessInfo.taxId | VÖEN (Vergi ödəyicisinin eyniləşdirmə nömrəsi) | State Tax Service (DVX) |
businessInfo.businessEntityId | VÖEN (Vergi ödəyicisinin eyniləşdirmə nömrəsi) | State Tax Service (DVX) |
Sector regulators
CBAR
Legal structures
| Local name | Abbreviation | Description |
|---|---|---|
| Məhdud Məsuliyyətli Cəmiyyət | MMC | Limited liability company; no minimum capital; liability capped at members’ contributions; the dominant SME vehicle. Equivalent to a US LLC. |
| Əlavə Məsuliyyətli Cəmiyyət | ƏMC | Additional liability company; quota-based LLC variant where members may contractually assume personal liability beyond their capital contribution. Equivalent to a US LLC. |
| Açıq Səhmdar Cəmiyyəti | ASC | Open joint-stock company; minimum capital AZN 4,000; shares publicly tradable; requires supervisory board for larger entities. Closest US equivalent: C-Corp. |
| Qapalı Səhmdar Cəmiyyəti | QSC | Closed joint-stock company; minimum capital AZN 2,000; share transfers restricted to existing shareholders; governance mirrors ASC structure. Closest US equivalent: C-Corp. |
| Tam Ortaqlıq | — | General partnership; all partners trade under a joint firm name and bear unlimited joint-and-several liability for partnership obligations. Closest US equivalent: General Partnership. |
| Kommandıt Ortaqlıq | — | Limited partnership; combines general partners with unlimited liability and one or more limited partners whose liability is capped at their capital contribution. Closest US equivalent: Limited Partnership. |
| Fərdi Sahibkar | — | Individual entrepreneur; a natural person registered to conduct commercial activity with unlimited personal liability; no separate legal entity is created. Equivalent to a US Sole Proprietorship. |
| Kooperativ | — | Cooperative; a voluntary association of natural or legal persons pooling resources for mutual economic benefit, common in agriculture and housing sectors. Closest US equivalent: Cooperative. |
| Xarici Hüquqi Şəxsin Filialı | — | Branch of a foreign legal entity; registered with DVX; may conduct commercial activities in Azerbaijan on behalf of the parent; not a separate legal person. Closest US equivalent: Branch. |
| Xarici Hüquqi Şəxsin Nümayəndəliyi | — | Representative office of a foreign legal entity; registered with DVX; limited to marketing, liaison, and non-commercial activities on behalf of the parent; not a separate legal person. Closest US equivalent: Representative Office. |
How documents combine
For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.| Evidence area | Documents needed |
|---|---|
| Legal Registration | State Registry Extract |
| Constitutive Documents | All required: Charter + Founders’ Agreement |
| Tax Registration | VÖEN Certificate |
| Operating Permit | License under Law on Licenses and Permits |
| Ownership Records | State Registry Extract |
| Governance Records | State Registry Extract |
| Signing Authority | Any one of: Board Resolution · Notarized Power of Attorney |
| Address | Any one of: İcarə müqaviləsi · Kommunal qəbz · Bank ekstresi |
Documents to collect
The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed.| Document | Proves |
|---|---|
| State Registry Extract (Çıxarış) | Legal Registration, Ownership Records, Governance Records |
| Charter (Nizamnamə) | Constitutive Documents |
| Founders’ Agreement (Təsis Müqaviləsi) | Constitutive Documents |
| VÖEN Certificate | Tax Registration |
| Lisenziya / İcazə (License or Permit) | Operating Permit |
| Board Resolution (Yığıncaq Protokolu) | Signing Authority |
| Notarized Power of Attorney (Etibarnamə) | Signing Authority |
| İcarə müqaviləsi | Address |
| Kommunal qəbz (son 90 gün) | Address |
| Bank ekstresi (son 90 gün) | Address |
| Sector-Specific License | CBAR License |
Collection notes
- Legal Registration: Issued by DVX; contains registration number, VÖEN, legal address, director. Order online via e-taxes.gov.az or ASAN service centers.
- Constitutive Documents: Charter is the sole constituent doc for single-founder MMC/JSC; Founders’ Agreement required for multi-founder MMC.
- Tax Registration: 10-digit TIN certificate issued by DVX at registration; also shown on Çıxarış.
- Operating Permit: Required for activities on the licensed list; issued by DVX or relevant ministry. Many ordinary commercial activities need no license beyond registration.
- Sector-Specific License: Required for banks, non-bank credit institutions, insurance, securities dealers, payment services, investment funds. All financial-sector licenses transferred from FIMSA to CBAR effective 2020-01-01.
- Ownership Records: Çıxarış lists founding participants; founder and shareholder details are treated as confidential under the Tax Code. Request the company’s own Çıxarış or charter directly from the customer to verify ownership structure.
- Governance Records: Current director (icra direktoru) named in Çıxarış; for JSCs, Supervisory Board (Müşahidə Şurası) members filed separately with DVX.
- Signing Authority: Board resolution of the general meeting or notarized POA authenticates signing authority for third parties; notarization via ASAN or state notary.
- Address: Conduit universal policy: lease (no time bound) OR utility bill OR bank statement, with utility/bank dated within 90 days. Same evidence satisfies both registered-address and operating-address checks.
Person roles
When you submit a person on the application body, set theirrole to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.
| Local role | Canonical API role | Description |
|---|---|---|
| İcra Direktoru / Direktor (Executive Director) | CONTROLLING_PERSON | Sole executive body of MMC; appointed by general meeting; day-to-day authority. |
| Baş İcraçı Direktor / Baş Direktor (CEO) | CONTROLLING_PERSON | Used in larger JSCs; equivalent executive authority to İcra Direktoru. |
| Müşahidə Şurası üzvü (Supervisory Board member) | CONTROLLING_PERSON | Governance oversight body in ASC/QSC; appointed by general meeting; non-executive. |
| Müşahidə Şurasının Sədri (Supervisory Board Chair) | CONTROLLING_PERSON | Chair of Supervisory Board; governance role. |
| Etibarnamə sahibi (POA holder) | LEGAL_REPRESENTATIVE | Person authorized by notarized power of attorney to legally bind the company. |
Notes
- FIMSA no longer exists. FIMSA was liquidated by Presidential Order dated 2019-11-28; all financial market supervision (banking, insurance, securities, payments) transferred to CBAR effective 2020-01-01. Any reference to a FIMSA license in customer documents predates 2020 and should be treated as legacy.
- Single-window registration = TIN + registry in one step. Azerbaijan’s DVX registers the entity and issues the VÖEN simultaneously (2-day turnaround for local-investment entities). There is no separate “business registration number” distinct from the VÖEN in practice.
- Shareholder information is treated as confidential under the Tax Code. The Çıxarış issued to third parties may omit founder/shareholder details. Request the company’s own Çıxarış or the charter directly from the customer to verify ownership structure.
- Azerbaijan is a party to the Hague Apostille Convention (acceded effective 2005-03-02; Netherlands objection withdrawn 2010-08-10; Germany objection withdrawn 2026-03-16). Corporate documents authenticated for cross-border use require apostille, not full embassy legalisation.