VAT refund on alcoholic beverages and tobacco stopped

06.10.2022,11:50


October 6, Fineko/abc.az. From 1 October 2022, part of VAT on purchase of alcoholic beverages and tobacco will not be refunded.

ABC.AZ was informed at the State Tax Service that since 1 January 2022 the additions and amendments have been made to the Tax Code, one of the directions of which is exclusion of VAT refunds when buying cars, alcoholic beverages and tobacco products as part of improvement of VAT refund mechanism.

According to the change, from 1 October 2022 VAT will not be refunded in respect of alcoholic beverages and tobacco purchased by consumers. Thus, considering that alcoholic beverages and tobacco are harmful products that negatively affect the health of the population, these products are excluded from the scope of incentive measures in the form of VAT refunds.

By Elmir Murad