- VAT paid on goods and services purchased by individuals engaged in retail trade, public catering, and medical activities in Azerbaijan is partially refunded to consumers.
- VAT paid on accommodation and stay services in hotels in the liberated territories is also refunded to consumers.
- The refund is applicable to a portion of the VAT paid.
- The refund is provided to consumers.
Source: taxes.gov.az
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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