- Medical services provided at medical institutions operating as educational bases are exempt from VAT.
- The individual had a heart surgery at the Teaching-Surgical Clinic of the Medical University.
- When they tried to claim a refund of a portion of the VAT based on the cash voucher provided for the medical service received at the clinic, it was not possible.
- The reason for this is unclear.
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.
