16:32 - 3.11.2021

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November 3, Fineko/abc.az. It is proposed to repeal Article 71-1.4 of the Tax Code.

ABC.AZ reports that the abrogated article envisages the approval by the relevant executive authority (structure) of a single form of refund e-invoice on VAT paid for goods bought by individuals on the territory of Azerbaijan during trade festivals that are not intended for production or commercial purposes. 

Thus, the mechanism of VAT refund to individuals during the period of trade festivals is canceled.