The 28-year-old has so far decided not to play for Togo at the biggest African football competition in South Africa that starts on January 19 and ends on February 10.
However, Villas-Boas is bracing himself in case Adebayor decides to make a U-turn and return to international football, which would see him miss five Premier League matches.
"I haven't confirmed it because it's a vulnerable situation and anything can happen," said Villas-Boas.
"The player can still go, but we just need to be aware of it. It's always his choice because I'm not going to put myself in a position where I block a player from international duty.
"If he wants to go, we fully respect it. I'm not involved in any form and the club have nothing to do with the situation.
"With some luck, even if the player goes, maybe he's still involved in the QPR game."