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Can a foreigner get a refund of the VAT paid for medical services?
A Turkish citizen residing in Azerbaijan visited a medical institution in Baku several months ago and paid for the medical services received in cash. The person asked whether the VAT paid could be refunded in this case.
According to the State Tax Service, VAT paid for medical services provided to foreign citizens and stateless persons may be refunded. However, one of the main conditions is that the payment must be made in a cashless form.
Therefore, if a Turkish citizen pays for medical services in Azerbaijan by a cashless method, the VAT paid may be refunded under the Tax Free regime when leaving the country, in accordance with the applicable rules.
Accordingly, if the medical services were paid for in cash, a VAT refund is not provided.
Legal basis: Article 165.3 of the Tax Code.
A Turkish citizen residing in Azerbaijan visited a medical institution in Baku several months ago and paid for the medical services received in cash. The person asked whether the VAT paid could be refunded in this case.
According to the State Tax Service, VAT paid for medical services provided to foreign citizens and stateless persons may be refunded. However, one of the main conditions is that the payment must be made in a cashless form.
Therefore, if a Turkish citizen pays for medical services in Azerbaijan by a cashless method, the VAT paid may be refunded under the Tax Free regime when leaving the country, in accordance with the applicable rules.
Accordingly, if the medical services were paid for in cash, a VAT refund is not provided.
Legal basis: Article 165.3 of the Tax Code.