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Link: https://www.taxes.gov.az/az/page/ar-vergi-mecellesi

Article 155. Requirement to Submit an Application for Registration

155.1. Individuals engaged in business activities whose taxable transactions exceed 200,000 manats in any month (or months) of a consecutive 12-month period, including those who do not exercise the right specified in Article 218.1 of this Code and are engaged in public catering activities (except for those specified in Articles 218.4.1, 218.4.2, and 218.4.3 of this Code), are required to submit an application for VAT registration within 10 days from the date specified in Article 157.3.1 of this Code. Individuals specified in Article 218.1.2 of this Code, when exercising the right defined in that article, must submit a written application to the tax authority within 10 days from the 1st of the month following the month in which the volume of taxable transactions exceeded 200,000 manats during any month of the consecutive 12-month period, stating their intention to continue their activity as a simplified tax payer.
If the total value of a transaction under a contract or agreement exceeds 200,000 manats, the transaction is considered a VAT taxable transaction, and the person conducting that transaction is obligated to submit an application for VAT registration by the date the transaction is conducted.
Individuals engaged in the activities specified in Article 154.6 of this Code are required to submit an application for state registration or tax registration. If they engage in such activities later, they are required to submit an application for VAT registration by the day they start conducting that activity.

Article 157. VAT registration (Tax Code) 

157.3. The registration shall become effective on one of the following dates, depending on the date it begins:

157.3.1. In the case of mandatory registration:
•    If the volume of taxable transactions exceeds 200,000 manat in any month of a consecutive 12-month period, it shall take effect on the first day of the following month;
•    If the total value of operations subject to VAT under a single transaction or contract exceeds 200,000 manat, it shall take effect on the day the operation is conducted;
•    For persons engaged in activities specified in Article 154.6 of this Code, it shall take effect on the day of state registration or registration with the tax authority, and if they subsequently engage in that activity, it shall take effect on the day they commence that activity.

157.3.2. In the case of voluntary registration - on the first day of the reporting period following the month in which the registration application was submitted.