The Tax Code of the Republic of Azerbaijan

Article 155. Requirement for submission of application on registration
155.1. Entities engaged in business activity, whose volume of taxable operations in any month (months) of consecutive 12-month period exceeds 200.000 manats, including entities who are engaged in trading activities and (or) catering activity and did not use the right established by Article 218.1 of this Code (except those specified in Articles 218.4.1, 218.4.2 and 218.4.3 of this Code), within 10 days after the datereferred to in Article157.3.1of this Codemust submit an application for registration for VAT purposes.
If the totalcost of the operationper one transactionor contractexceeds200,000manat,this operation isconsidered as operation subject to VAT, and the personperformingthis operationprior to thedate of carrying out of operation, must submit an application for registrationfor VAT purposes.
155.2. A non-resident's providing goods, performing work and rendering services shall, when determining the total volume of taxable transactions for the purposes of Article 155.1. of this Article, shall be taken into account through permanent establishments in the Republic of Azerbaijan.
155.3. In the event stipulated by Article 155.1. of this Code as well as in the case when participant is the VAT payer, the person indicated in Article 154.2. of this Code shall submit the application on registration.
Article 156. Voluntary registration
A person engaged in business undertakings who does not need to be registered may voluntarily hand in a tax authority an application about registration with the purposes of VAT.
156.2. The application, the form of which shall be determined by the appropriate executive authority, may contain the following information, along with other information:
156.2.1. type of the business undertakings intended;
156.2.2. expected quarterly turnover;
156.2.3. types of goods provided, works executed and services rendered;
156.2.4. amount of financial resources to carry out the activity;
156.2.5. sources of goods, works and services;
156.2.6. number of employees to be used during the activity;
156.2.7. value of production equipment and other assets to be used during the activity.