The Tax Code of the Republic of Azerbaijan

Article 157. Registration
157.1. An application for compulsory or voluntary registration for VAT purposes shall be submitted in the pro-forma determined by the relevant executive authorities.
157.2. When persons is undergoing the VAT registration the tax authority shall register such person in the state register of VAT payers and no later than within 5 business days from the date of submitted application issue the registration notification in the form set by the relevant executive authority, indicating in this notification the name of the taxpayer and other relevant data, date of entering of validity into force and his TIN.
In the event that the information provided by a person in the application was found to be wrong, the tax authority shall make up a substantiated report in the form as provided by the forth paragraph of Article 157.2 hereof on the results of the investigation. The statement shall be drawn up in two copies and one copy given to the person. The person shall, within 5 days after receiving the statement, remove the inaccuracies and submit the application to the tax authority, if there are no inaccuracies in the application submitted, the person shall be registered and a notification of his registration sent to the person.
If the person did not remove inaccuracies as provided in the second paragraph of this article and was not registered, by tax authority shall be submitted the notification on rejection without registration.
Form of the statement drawn up on the results of the investigation shall be established by the appropriate executive authority
Notification on registration of VAT payer shall be issued to the VAT payer just once and kept by him. If the notification on registration of VAT payer is lost or became unusable the copy of notification shall be issued on the basis of the copy of notification.
157.3. The registration shall take effect as of the following dates, whichever is earlier:
157.3.1. for mandatory registration:

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  if the amount of taxable operation during any month (months) of consecutive 12-month period exceeds 200.000 manat - on the first day of the following month;
  
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  if the total value of operation subject to VAT per one operation or contract exceeds 200.000 manat - up to the date of operation.
  

157.3.2. for voluntary registration - on the first day of the accounting period following the month in which the application for registration was submitted;
157.3.3. since the date indicated in taxpayer’s application for registration, not to exceed 3-year period specified in Article 85.4 of thisCode.
After 3-year period referred toin Article85.4 of this Code, VAT precise definition and offsetby the taxpayeris not allowed.
157.4. Tax agency shall be obliged to start and maintain a list of registered VAT payers. In the event of adding of taxpayers into the VAT registry, information is used which is contained in the application for registration, submitted to the tax authorities.
157.5. The tax agency shall, on its own initiative, register and send a registration notification to any taxpayer who/which is subject to registration for VAT purposes, but has not applied for such registration (with exception of taxpayers specified in paragraph two of Article 158.2 of this Code).
157.6. Should any change occur to the information of VAT payer, relevant amendments are made to the state registry of VAT payers.
157.7. If the registration of VAT payer was annulled, the information on VAT payer is erased for the state registry of VAT payers and issued registration notification is re-called.
157.8. On the basis of official enquiries in cases defined under current Code, the applicant can be issues with "Extract from the VAT payer registry.