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Article 170. Time of Import
An import of goods shall be considered to take place at the time when customs duties are collected on such goods pursuant to customs legislation. If goods are exempt from tax, an import of goods shall be considered to take place when such goods are removed from the customs control.
Article 171. Mixed operations
171.1. Supply of goods, performance of works or provision of services that is subsidiary to the main supply of goods, performance of works or provision of services shall be considered a part of such operations.
171.2. Performance of work or provision of services by an exporter, which are subsidiary to the import of goods, shall be considered a part of the import of goods.
171.3. When operation which involves independent elements is divided into taxable but VAT exempted operations those shall be considered as separate operations.
Article 172. Operations by Agent
172.1. Supply of goods, performance of works and provision of services by a person who is an agent (proxy) for another person (principal) shall be considered an operation conducted by principal.
172.2. Article 172.1. of this Code shall not apply to services rendered by agent to principal.
172.3. Article 172.1. of this Code shall not apply to the supply of goods to the Republic of Azerbaijan by a person who/which is a resident agent of a non-resident person not registered for VAT in the Republic of Azerbaijan. In such cases supply of goods shall, for the purposes of VAT, be considered to be carried out by an agent.
The amount of VAT that shall be paid on lotteries, tourist agency services, commission sales, sell of used goods, and other areas, determination of taxable base of which in accordance with general rules involves difficulties, shall be determined in this Article.
172.4. The basis for VAT taxation on operations performed via the agent of other person, shall be defines as follows:
172.4.1. During provision of goods, implementation of works or provision of services via the agent of other person, the price of indicated goods (works, services) shall be recognized as a price of taxable operations and basis for taxation.
Award (Premium), paid to the agent for provided services, along with inclusion into the taxable operation of the agent, shall be assigned for costs deducted from the income of other party.
The invoice received by the agent from other person does not allow him to compensate the amount of VAT.
172.4.2. The time of taxable operations for other person shall be considered the time of transfer to the agent of goods (works, services).
In the event of transfer of goods (works, services) in batches (parts) the time of taxable operations is established for each batch.
172.4.3. If the agent is the VAT payer he shall submit only the tax receipt on services provide to other person. The tax receipt shall entitle the other person, who is the payer of VAT to compensate the paid VAT to the agent.
Irrespective of VAT inclusion to the cost of goods (works, services) delivered to the agent by other person, the agent shall not be entitled to issue electronic tax invoice to the buyer (customer) of the goods (works, services).
172.4.4. For the agent the taxation basis shall be the value of services provided by him to other persons on provision of goods (works and services), the time of taxable operations is an actual time for provision of these services, and the value of taxable operations is the award (premium), which he shall obtain (obtained) from other party.
172.5. In operations of other person, implemented via the agent, specific of VAT calculation shall be defined as follows:
172.5.1. Value of taxable operations for persons implementing the lottery, shall be the amount remained after deduction of the amount of prize fund from the amount, received from sale of lotteries.
172.5.2. If in accordance with provisions of lottery the prize fund is completely or partially comprised of goods, the amount of VAT paid for goods, purchased for prize fund is not compensated.
172.5.3. The basis for taxation of parties providing tourist services on routes, starting from the territory of the Republic of Azerbaijan to other countries (with exception of services, provided outside of the Republic of Azerbaijan), shall be the value of tourist services, and for persons (agents), providing tours, the value of services provided for their supply.
172.5.4. The basis of taxation for committent during sale of goods in commission shall be the value of goods, transferred to the commissioner (with deduction of commissions).
172.5.5. The electronic tax invoice of the commissioner, transferred by the committent, does not entitle the commissioner to pay the VAT amount.
172.5.6. The commissioner, independent whether the VAT is included in the value of commissioned goods, can not transfer the electronic tax invoice to the buyer of goods.
172.5.7. If the committent is non-resident, in accordance with Article 172.3 of this Code good sales operations are recognized as operations conducted by the agent, thus commissioner.
In this instance the taxation base for the commissioner shall be the amount of goods, sold under the commission, as well as value of services, provided to the commissioner. Amount of taxable operation of the commissioner В?” is the sale price (without VAT), established by the committent for goods, sold under the commission, and award (premium) for services, which was received from the committent for services provided.
For the commissioner the time of taxable operations shall be the time of provision to the purchasers (clients) of goods (works, services). In the event of transfer of goods (works, services) in batches (parts) the time of taxable operations is established for each batch.
If the commissioner has paid to the customs authorities the VAT for imported goods, documents verifying the implementation of this obligation shall entitle the commissioner, who is the VAT payer to compensate the price of this VAT. If the commissioner is a taxpayer, goods, provided under the commission shall be subject to VAT on general basis.
If goods imported under the commission were not sold by the commissioner, who is the payer of VAT, and by the assignment of committent completely or partially transferred to other person on the territory of the Republic of Azerbaijan, the amount for the unsold part of goods from the amount paid to customs authorities for VAT, shall be paid by the commissioner to the budget.
172.5.8. During implementation of taxable operations, performed by other person via agent, transfer of VAT to the budget, compensation of VAT during the determination of payments to the budget and application of electronic tax invoices, with consideration of provisions of this Article shall be defined on general basis in accordance with this Code.
172.6. I f persons, who are subject to VAT except operations specified in this Article perform any other operations, registration of such additional operations shall be performed separately.
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