VAT Refund Program: Success and Expansion

• The “VAT Refund” project is being successfully implemented.
• Over 17.5 million manats of VAT paid for goods purchased from retail or catering establishments (excluding oil and gas products, cars, alcoholic beverages and tobacco products) and medical services provided by medical institutions and individuals engaged in private medical practice has been returned to individual consumers during January 2025.
• The implementation of the “VAT Refund” project has significantly increased the share of cashless payments in the retail, catering and medical services sectors.
• The scope of the “VAT Refund” project has been expanded to include the return of a portion of VAT paid by individuals for residential and non-residential premises purchased cashlessly from individuals engaged in construction activities in the country.
• Over 3.4 million manats of VAT paid for residential and non-residential premises purchased cashlessly was returned in January 2025.

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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