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Requirements for VAT Refunds on Cash and Non-Cash Payments
Requirements for VAT Refunds on Cash and Non-Cash Payments
We hereby inform you that, in accordance with Article 165.5 of the Tax Code, VAT refunds are applicable to goods purchased from individuals engaged in retail trade or public catering activities within the territory of the Republic of Azerbaijan (excluding oil and gas products, automobiles, alcoholic beverages, and tobacco products), as well as to medical services provided by medical institutions and individuals engaged in private medical practice.
According to this article, the refundable amount constitutes 17.5% of the VAT paid by non-cash means and 5% of the VAT paid in cash. The cash register receipt submitted for the refund of the relevant portion of the VAT must comply with the requirements of Article 50.8 of the Tax Code.
We hereby inform you that, in accordance with Article 165.5 of the Tax Code, VAT refunds are applicable to goods purchased from individuals engaged in retail trade or public catering activities within the territory of the Republic of Azerbaijan (excluding oil and gas products, automobiles, alcoholic beverages, and tobacco products), as well as to medical services provided by medical institutions and individuals engaged in private medical practice.
According to this article, the refundable amount constitutes 17.5% of the VAT paid by non-cash means and 5% of the VAT paid in cash. The cash register receipt submitted for the refund of the relevant portion of the VAT must comply with the requirements of Article 50.8 of the Tax Code.