The Tax Code of the Republic of Azerbaijan

Article 167. Place of transfer of goods
The transfer of goods shall be deemed to take place at the place they are transferred. If conditions of supply involve lifting and transportation, the transfer shall be considered to be effected at the time when the lifting or transportation of the goods starts. If, however, the supplier is to install or fix up the goods, the transfer shall be considered to be effected at the place the goods are installed or fixed up.
Article 168. Place of performing works or rendering services
168.1. For the purposes of this Chapter the place of the performance of works (provision of services) shall be as follows:
168.1.1. the place where immovable property is located В?” if works (services) are directly connected with that property. Such words (services) shall be considered construction, installation, maintenance, refurbishment words, agent and expert services, related to immovable property and other similar works (services);
168.1.2. the place where the works are performed (services are rendered) actually В?” if they are connected with movable property;
168.1.3. the place where services are actually rendered - if they are rendered in the area of culture, arts, physical fitness or sports, or in another similar area;
168.1.4. the place where transportation is actually provided- if works (services) are directly connected with that property;
168.1.5. location of registration place of the entity buying works or services, and if works or services are directly linked with permanent representation of the buyer- location of such permanent representation.
Provisions of this article shall be applied to following services:
transfer of ownership or transfer of rights on the use of patents, licenses, trade marks, copyrights and other similar services;
provision of advertisement, legal, accounting, engineering services as well as data processing and similar services;
provision of services on workforce;
leasing of movable property (with exception of transportation means of transportation enterprises);
services of agent who on behalf of the main party of agreement invites legal or natural persons for the provision of services specified in this article;
provision of telecommunication services (receiving, transmission and distribution of signals, documents, photos, voice or information of any kind via telegraph, radio, optic or other electromagnetic system, including obtaining or granting rights for such transmission, receiving and distribution shall be considered telecommunication services;
services on radio and television transmission, postal services;
provision of services via computer, Internet and other electronic networks, e-mail and other similar means or granting of rights to use such networks or services.
168.1.6. the place of activity of the person who performs the work or renders the services.
168.2. When applying the article 168.1. of this Code the place of execution of work or rendering of service listed in more than one article shall be determined by the first in order of articles’ list.