Terms of use
The refundable portion of Value Added Tax (VAT) paid by consumers (natural persons) for the purchase of commodities (excluding oil and gas products, motor vehicles, alcoholic beverages, and tobacco products) from entities involved in retail trade or public catering activities within Azerbaijan, as well as for medical services provided by both medical institutions and individuals engaged in private medical practice, is set at 17.5% for non-cash settlements and 5% for cash settlements. The refundable portion of VAT paid by consumers (natural persons) for overnight stay and accommodation services (excluding any other additional services) provided by hotels deemed as accommodation facilities in the territories liberated from occupation, is set at 30% for non-cash settlements and 5% for cash settlements.