The Tax Code of the Republic of Azerbaijan

Article 166. Date of Taxable Operations
166.1. Unless otherwise provided for in this Article, the time of a taxable operation is 30 days when the payment is carried out within this period, and when the payment is carried out after 30 days - the time when VAT electronic tax invoice is submitted. If a VAT electronic tax invoice is not submitted within 5 days from the dates stipulated in Articles 166.1.1 and 166.1.2 of this Code, the taxable operation shall be considered to have been carried out at the following time:
166.1.1. if the paymentof goods,works orservicesis made within30 days,then at the date ofpayment,ifpayment is made after30 days, at the date of delivery orthe provision of goods, works or services; or

166.1.2.ifdelivery of goods involvetheir shipment and paymentis made within30 days,then at the date ofpayment, ifpayment is made after30 days,at the date ofcommencement of the shipmentof goods.

166.2. If the payment has been effected before the time stipulated in Articles 166.1.1 and 166.1.2 where the a VAT electronic tax invoice has not been submitted within five days from the payment, the taxable transaction shall be considered to have been carried out at the time of payment. If two or more payments are made for a taxable consideration, each payment shall be deemed as a separate transaction, within the limits of the payment amount.
166.3. If services are rendered on a regular or continuing basis, the time of rendering services shall be the time when a VAT electronic tax invoiceis submitted for any part of the operation, or, if payment has been made, at the time when any part of the operation has been paid for.
166.4. Where the provisions of Articles 159.3 and 159.5 of this Code are applied, the time of carrying out a taxable operation shall be the time when the use, or production of the goods, works and services begins. In the cases stipulated in Article 159.4. of this Code, the time of carrying out a taxable operation shall the time when goods are supplied, works are performed and services are provided for employees. Where the provisions of Article 159.6. are applied, the time of the supply of goods shall be the time immediately preceding the time when the cancellation takes effect.