en
Partial VAT refund for a ticket purchased for a theatre performance
Partial VAT refund for a ticket purchased for a theatre performance
In January 2025, I purchased a ticket for the play Qaraca Gız, staged at the Azerbaijan State Theatre of Young Spectators. While watching a television program about amendments to the Tax Code, I learned that VAT is now also refundable when purchasing tickets for theatrical performances. In this case, how will the VAT portion of the amount I paid be refunded?
According to the State Tax Service under the Ministry of Economy, based on the amendment made to Article 165.5 of the Tax Code effective from January 1, 2025, starting from July 1, 2025, 50% of the VAT paid in a cashless manner by individual consumers for services related to theatrical performances, film screenings, museum visits, and symphonic orchestra concerts will be refunded.
Since the mentioned amendment takes effect from July 1, 2025, the VAT amount paid by you for a theatre ticket purchased in January 2025 is not refundable. However, starting from July 1, 2025, consumers will be able to receive 50% of the VAT they paid in a cashless form for such services under the currently applied "VAT refund" mechanism.
In January 2025, I purchased a ticket for the play Qaraca Gız, staged at the Azerbaijan State Theatre of Young Spectators. While watching a television program about amendments to the Tax Code, I learned that VAT is now also refundable when purchasing tickets for theatrical performances. In this case, how will the VAT portion of the amount I paid be refunded?
According to the State Tax Service under the Ministry of Economy, based on the amendment made to Article 165.5 of the Tax Code effective from January 1, 2025, starting from July 1, 2025, 50% of the VAT paid in a cashless manner by individual consumers for services related to theatrical performances, film screenings, museum visits, and symphonic orchestra concerts will be refunded.
Since the mentioned amendment takes effect from July 1, 2025, the VAT amount paid by you for a theatre ticket purchased in January 2025 is not refundable. However, starting from July 1, 2025, consumers will be able to receive 50% of the VAT they paid in a cashless form for such services under the currently applied "VAT refund" mechanism.