The Tax Code of the Republic of Azerbaijan

Article 177. Filing of tax returns and payment of VAT
177.1. Each VAT payer shall be required:
177.1.1. to file a VAT return with a tax agency for each accounting period;
177.1.2. to pay tax for every accounting period within the term established for the filing of VAT.
177.2. A tax return shall be submitted for each accounting period not later than the 20^th day of the month following the accounting period.
In case of liquidation of a legal person-taxpayer or if activity of a physical person engaged in business undertakings without having established a legal person is terminated, a VAT declaration should be submitted to the tax authority within 30 days provided that it is not later than the term provided by this Code. In this case, tax period shall cover the period from the beginning of a term considered as accounting period till the date when the taxpayer stopped his activity.
177.3. Articles 177.1 and 177.2 of this Code shall not apply to persons who are taxpayers only on the import of goods pursuant to Article 154.3. of this Code.
177.4. VAT on taxable import shall be calculated and collected by customs agencies in the manner established for the payment of customs duties pursuant to this Code and customs legislation.
177.5. During the registration for previous dates in accordance with article 157.3.3. of this Code the taxpayer shall be obliged to pay VAT from taxable operations from the moment the registration had entered into force and shall hold the right to for compensation of tax amounts in accordance with procedure established by taxpayers. These operations shall be deemed as implemented within the month in which the declaration was submitted. In such event the taxpayer shall hold the right to submit VAT electronic tax invoices for operations that were reflected in declaration.
177.6. VAT shall be paid to the state budget.
Article 178. VAT accounting period
A VAT accounting period shall be a calendar month.