11:40 - 3.11.2021

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November 3, Fineko/abc.az. Starting from 2022 it will be possible to refund VAT paid for medical services. 

ABC.AZ reports that this is stated in the proposed amendment to the Tax Code. In addition, VAT paid on cars, alcoholic beverages and tobacco products is non-refundable.

Thus, according to the proposed amendments to Article 165.5, the procedure for the refund of VAT paid by consumers - individuals for goods purchased from persons engaged in retail trade or catering on the territory of Azerbaijan, as well as for the provision of medical services, is determined by the body (institution) defined by the relevant executive authority. 
The amount to be refunded in accordance with this article is 15% VAT paid in cash and 10% VAT paid in cash. A cash receipt presented upon the return of a part of the VAT paid determined by this Article must comply with the requirements of Article 50.8 of this Code.