14:23 - 4.05.2020

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May 4, Fineko/abc.az. Elchin Mammadov, the head of the Main Department of the State Tax Service under the Ministry of Economy, has commented on the issue of returning part of the VAT paid for goods purchased at retail or catering facilities.

ABC.AZ reports that according to Mammadov, in compliance with the rules, when refunding a certain part of VAT, it is necessary to pay attention to three points: "First of all, the consumer, that is, the party who makes purchases or uses services, must be an individual. Secondly, the seller or service party must be VAT-payer. Another point is the seller's use of a new generation of cash registers. The refund of part of the VAT is only possible at sites where new-generation cash registers are used."

What should a citizen do to return part of VAT? Ministry’s representative replied this question: "To get a refund of part of VAT, the citizens must register himself on portal www.edvgerial.az by entering his personal identification number (PIN), date of birth, and mobile phone number. At this time, an electronic account for this person and a virtual wallet are created on the portal. The consumer can pay for the purchased product in cash or non-cash. When paying in cash, the seller must present the consumer with a receipt from the online cash register. If the product is paid for by a bank transfer and is not integrated with the POS-terminal cash register, the consumer is also provided with an extract from the POS-terminal.

Within 90 days from the date of the receipt of the cash register, the consumer must contact the portal www.edvgerial.az and enter the receipt data into the system, i.e. the 12-digit fiscal ID of the receipt via the e-Cabinet. Also, all users who have the BirBank app and download it in the appropriate order can easily refund VAT by reading the QR code on the receipt (quick information code placed at the end of the receipt) through this app. The BirBank app must be downloaded to the phone number registered on the portal. At the same time, the request for VAT refund will be automatically reflected in the e-Cabinet," Mammadov said.