The Tax Code of the Republic of Azerbaijan

Article 176. Electronic tax invoices
176.1. Subject to the provisions of article 176.4. of this Code, a person registered as VAT payer and conducting a taxable operation shall be obliged to issue a electronic tax invoice to the person receiving goods, works and services. A person who is not registered for VAT has no right to issue a electronic tax invoice.
176.2. A electronic tax invoice being a form of strict reporting, drawn up on the pro-forma determined by the relevant executive authorities and contain the following information:
176.2.1. last name, initials or name of taxpayer and purchaser (customer);
176.2.2. identification number of taxpayer and purchaser (customer);
176.2.3. name of the goods supplied, works performed and services rendered;
176.2.4. amount of the payment for the taxable operation, as well as volume of the taxable operation;
176.2.5. excise amount on excise goods;
176.2.6. tax amount payable on the given taxable operation;
176.2.7. date of issuing the electronic tax invoice;
176.2.8. number of the electronic tax invoice;
176.2.9. name of the tax authority that issued the registration notification of the taxpayer registered for VAT purposes, date of issuance and number of notification;
176.2.10. position, full name of the executive who signed the invoice.
176.3. Taxpayer shall be obliged to draw up and issue to purchaser of the goods (works or services) a electronic tax invoice upon delivery or not later than 5 days after the delivery thereof.
176.3-1. Terms of application, registration and use of electronic tax invoices shall be established by relevant executive authority.
176.4. In the case of the supply of goods, performance of works or provision of services at retail to purchasers (customers) that are not VAT payers, a cash receipt or a simplified form of invoice prescribed by the relevant executive authorities may be used instead of a electronic tax invoice. Receipts, checks that were not ordered, printed and developed in accordance with established procedures, electronic tax invoice, registration documents for cash operations can not be used as basis for tax compensation for the purposes of Article 175 of this Code and independent of provisions of other articles of this Code the payment made shall be considered invalid.
176.5. Import documents provided by customs authorities and confirming the payment of import tax independent of form of payment shall provide the basis for tax compensation for the purposes of Article 175 of this Code.