- The Azerbaijani President’s Office approved Tax Code amendments on January 7
- The amendments focus on VAT refunds for certain goods and services
- The regulation covers VAT refunds for nonresidents and stateless persons for non-commercial goods and medical services
- Goods must be transported by air or water
- Individuals must leave Azerbaijan by air or water
- VAT refunds for medical services are conditional on departure within 90 days of service
- VAT refunds are only applicable to non-cash transactions
- The decree became effective on January 1
Source: news.bloombergtax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
