15:31 - 6.11.2025

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November 6, Fineko/abc.az. Buses imported and sold by industrial parks in Azerbaijan can be exempt from VAT.

ABC.AZ reports that such changes are envisaged in the Tax Code.

According to the amendments, the import of buses powered only by electric motors, without installation of seats, handles and monitors, for industrial production (assembly) by residents of industrial parks on the basis of a supporting document issued by an authority (institution) designated by the relevant executive authority, and the sale of such buses imported by residents of industrial parks with installed seats, handles and monitors will be exempt from VAT for a period of 1 year from January 1, 2026.

In addition, starting from January 1, 2027, it is planned to exempt from VAT for 7-year period the sale of automobiles made in Azerbaijan, subject to industrial assembly in fully finished form, as well as technological operations at the stages of painting and welding.

The sale of buses and trucks manufactured in the country, as well as the import of spare parts for buses and trucks for production purposes by legal entities on the basis of a supporting document of an authority (institution) determined by the relevant executive authority, will be exempt from VAT. For buses, VAT exemption is valid from January 1, 2025 for 8 years, and for trucks - starting from January 1, 2026 for 7 years.