BAKU, Azerbaijan, Jan. 14
By Sadraddin Aghjayev - Trend:
Citizens in Azerbaijan can refund VAT when paying for medical services, the State Tax Service (STS) under the Ministry of Economy told Trend on Jan. 14.
According to the STS, the amendments to the Tax Code are aimed at stimulating business activities, developing the tax base, improving accounting, taxation and control mechanisms, as well as tax incentives.
"The expansion of the use of new-generation cash registers will have a positive impact on the VAT refund project. In order to make the turnover in the field of medical services more transparent, the VAT refund mechanism has also been applied in this area," the Tax Service said.
Besides, according to it, from the beginning of 2022, a rule has been introduced, under which VAT can’t be refunded for the purchase of cars, alcoholic beverages, and tobacco products.
“Since the alcoholic beverages and tobacco products negatively affect the health of the population, the use of incentive measures in the form of VAT refunds is considered inappropriate,” added the STS.