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

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.