The Tax Code of the Republic of Azerbaijan

Article 152. Tax Payment for Year End
152.1. Taxpayers shall carry out final calculations and pay taxes before the date established for the submission of tax returns.
152.2. Enterprises owned by municipalities shall transfer the profit tax to local budget and other enterprises to the state budget. Natural persons shall pay the profit tax to the state budget.
Chapter XI. Value Added Tax
Article 153. Concept of value added tax
The Value Added Tax (hereafter referred to as the VAT) is the difference between the amount of tax calculated from taxable turnover and the tax amount which is creditable according to electronic tax invoices submitted in accordance with provisions of this Code or documents reflecting the payment of VAT in import.
Article 154. Taxpayers
154.1. Any person who/which is registered or to be registered as VAT payer shall be VAT payer.
154.2. A person registered as VAT payer shall be considered a taxpayer from the date that the registration takes effect. A person who must file for registration, but has not been registered, shall be considered taxpayer from the beginning of the accounting period following the period in which the obligation to apply for registration arose.
154.3. All persons importing taxable goods into the Republic of Azerbaijan shall be considered payers of VAT on goods so imported.
154.4. A non-resident person who performs work, or provides a service, without being registered for VAT purposes and who is subject to tax in accordance with Article 169 of this Code shall be considered taxpayer on such work or service.
154.5. The joint entrepreneurial activity implemented without establishment of legal person, stipulated by article 137 of this Code, for the purposes of VAT shall be considered as activity implemented by separate person.
154.6. Producers of the goods subject to excise application and persons engaged in building construction activity, which are not exercised their right to be simplified taxpayer, are considered as VAT payers.