12:48 - 16.12.2025

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December 16, Fineko/abc.az. In Azerbaijan, a total of 292.704 million manats were returned from the State Budget to individuals and legal entities for Jan-Nov 2025.

ABC.AZ reports, referring to the Ministry of Finance, that the refund relates to the VAT refund on goods purchased by foreigners in the country that do not have industrial and commercial purposes, as well as when individuals pay for goods in retail and catering, cultural (theater, cinema, museum, concert) and medical services, as well as hotel services in the liberated territories.

In addition, VAT paid for residential and non-residential real estate purchased by wire transfer, as well as other overpaid taxes, government duties, interest and financial penalties were refunded to citizens.

The State Tax Service reported that VAT refunds to consumers increased from January to November 2025. 172.3 million manats were returned through authorized banks for payments for retail trade, catering, culture and medical services. For the same period, 9.819 million manats were paid to foreign citizens within the tax free mechanism. In addition, 28.263 million manats of VAT paid on the purchase of residential and non-residential premises were refunded to consumers.