12:17 - 8.07.2025

---

July 8, Fineko/abc.az. In Azerbaijan, 152.395 million manats were returned from the State Budget to individuals and legal entities in the first half of 2025.

ABC.AZ informs with reference to the Ministry of Finance that out of the returned funds, 4.889 million manats account for VAT paid for goods purchased in the territory of Azerbaijan by foreigners and stateless persons that are not intended for production or commercial purposes, as well as for medical services provided to foreigners and stateless persons by medical institutions and individuals, engaged in private medical practice.

94.4 million manats of VAT paid by individual consumers for goods (excluding oil and gas products, automobiles, alcoholic beverages and tobacco products) and services purchased in the territory of Azerbaijan from persons engaged in retail trade, catering and medical activities, including those engaged in private medical practice, as well as for overnight and stay services provided by hotels that are accommodation facilities in the territories liberated from occupation.

Also, 16.853 million manats of VAT paid by consumers, who are individuals, for residential and non-residential premises purchased non-cash from persons engaged in construction activities in the territory of Azerbaijan was returned to citizens from the State Budget.