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trWhat is the procedure for VAT refund on medical services provided to foreign citizens?
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What is the procedure for VAT refund on medical services provided to foreign citizens?
I have been a Turkish citizen for 5 years and live in a neighboring country. A few days ago, I visited a medical institution in Baku and received medical services. I made the payment by cashless means. Am I entitled to a VAT refund for this payment?
According to the State Tax Service under the Ministry of Economy, the procedure for refunding VAT paid on goods purchased by foreigners and stateless persons within the territory of the Republic of Azerbaijan, provided that such goods are not intended for production or commercial purposes, as well as on medical services provided to foreigners and stateless persons by medical institutions and individuals engaged in private medical practice, is determined by the relevant executive authority.
VAT paid for medical services provided to foreigners and stateless persons is refunded only for cashless payments.
It is also noted that the VAT amount paid by a foreign person who is a Turkish citizen, through cashless payment for medical services received from medical institutions within the territory of the Republic of Azerbaijan, is refunded when the person leaves the country in accordance with the requirements of the relevant Procedure under the “Tax Free” regime.
Legal basis: Article 165.3 of the Tax Code.
I have been a Turkish citizen for 5 years and live in a neighboring country. A few days ago, I visited a medical institution in Baku and received medical services. I made the payment by cashless means. Am I entitled to a VAT refund for this payment?
According to the State Tax Service under the Ministry of Economy, the procedure for refunding VAT paid on goods purchased by foreigners and stateless persons within the territory of the Republic of Azerbaijan, provided that such goods are not intended for production or commercial purposes, as well as on medical services provided to foreigners and stateless persons by medical institutions and individuals engaged in private medical practice, is determined by the relevant executive authority.
VAT paid for medical services provided to foreigners and stateless persons is refunded only for cashless payments.
It is also noted that the VAT amount paid by a foreign person who is a Turkish citizen, through cashless payment for medical services received from medical institutions within the territory of the Republic of Azerbaijan, is refunded when the person leaves the country in accordance with the requirements of the relevant Procedure under the “Tax Free” regime.
Legal basis: Article 165.3 of the Tax Code.