As it is known, by the decree of the President dated May 25, 2022, “Terms and conditions for refund of value added tax paid for residential and non-residential areas purchased non-cash by consumers who are natural persons from persons engaged in building construction activities in the territory of the Republic of Azerbaijan andThe rule” was approved.
In connection with the implementation of the decree, a corresponding portal has been prepared in the Internet Tax Administration for the return of a part (30 percent) of the value added tax paid for residential and non-residential areas purchased non-cash by consumers who are natural persons from persons engaged in building construction activities in the country (https://new.e-taxes.gov.az/eportal/az/login/) and was put into use on November 21, 2022.
Source: gov.az
