PROCEDURAL AND SUBSTANTIVE FORMALITIES

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All documents originating from outside Azerbaijan must undergo either an apostille or legalization procedures, depending on the country of origin. Failure to fulfill these requirements will result in the State Tax Service refusing to accept the documents. Furthermore, in the case of documents originating from overseas and consisting of multiple pages, they should be securely bound together using a ribbon or a clip. Additionally, the legalization or apostille stamp must be affixed in a manner that clearly denotes its application to the entire document binder, rather than individual pages.

 

With the exception of passports and similar identification documents, all other paperwork must be translated into Azerbaijani before submission to the State Tax Service. If a document is translated from its original language into English outside of Azerbaijan, it must be certified in the country where the translation was completed.

 

Last but not least: physical presence of a director of an LLC or a branch office is not mandatory during the registration process provided that they deliver relevant Power of Attorney. Following registration, their presence is required for certain purposes, such as obtaining e-signature for tax and accounting operations, securing a residential permit, and establishing bank accounts, although the latter can be remotely facilitated through reputable banks without their physical attendance.