en
Can foreigners get a VAT refund?
Can foreigners get a VAT refund?
A foreign citizen has sought medical treatment at a hospital in Azerbaijan. Can they exercise the right to claim a VAT refund when paying for the medical service?
According to the State Tax Service under the Ministry of Economy, based on the amendments made to Article 165.3 of the Tax Code, starting from January 1, 2025, the VAT amount paid by foreigners and stateless persons for non-cash payments on goods not intended for production or commercial purposes, as well as for medical services received from medical institutions and private practitioners within the territory of the Republic of Azerbaijan, will be refunded in accordance with the relevant Procedure approved by Presidential Decree No. 985 dated July 12, 2016.
Accordingly, the VAT amount paid by a foreign citizen for medical services received from medical institutions within the territory of the Republic of Azerbaijan through non-cash payments will be refunded under the “tax-free” regime when that person leaves the country, in compliance with the requirements of the mentioned Procedure.
A foreign citizen has sought medical treatment at a hospital in Azerbaijan. Can they exercise the right to claim a VAT refund when paying for the medical service?
According to the State Tax Service under the Ministry of Economy, based on the amendments made to Article 165.3 of the Tax Code, starting from January 1, 2025, the VAT amount paid by foreigners and stateless persons for non-cash payments on goods not intended for production or commercial purposes, as well as for medical services received from medical institutions and private practitioners within the territory of the Republic of Azerbaijan, will be refunded in accordance with the relevant Procedure approved by Presidential Decree No. 985 dated July 12, 2016.
Accordingly, the VAT amount paid by a foreign citizen for medical services received from medical institutions within the territory of the Republic of Azerbaijan through non-cash payments will be refunded under the “tax-free” regime when that person leaves the country, in compliance with the requirements of the mentioned Procedure.