11:30 - 8.07.2026

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July 8, Fineko/abc.az. Over Jan-Jun 2026, as part of the VAT Refund Project aimed at stimulating cashless payments and the requirement of cash receipts, a total of 104 million manats of VAT was returned to consumers (10 million manats, or 10.6%, more versus Jan-Jun 2025), the State Tax Service informs.

The refunded money cover VAT paid for goods purchased in the country at retail and catering facilities (excluding oil and gas products, cars, alcoholic beverages, and tobacco products), as well as for theatrical performances, film screenings, visits to museums, concerts by symphony orchestras, services rendered by medical institutions and private medical practitioners, and overnight stays and accommodation in hotels operating in the occupation-liberated territories.

At the same time, in the 1st half of 2026, 4.36 million manats of VAT were refunded to foreign citizens within the Tax Free system for goods bought for personal consumption (527,700 manats, or 10.8%, less against Jan-Jun 2025, when the amount reached 4.89 million manats).

The VAT Refund mechanism allows individuals to return a portion of the VAT paid on goods and services purchased. To do this, the consumer registers a fiscal receipt in the system, and 30 days after the receipt is issued, 17.5% of the paid VAT for non-cash payments and 5% for cash payments are transferred to the consumer's e-wallet or bank account.