A total of AZN 224.1954 million was refunded from the state budget to individuals and legal entities in January-August 2026, APA-Economics reports.
The refunded funds include a portion of VAT paid by individuals on goods purchased from retail and catering establishments, cultural and medical services, as well as hotel services in the liberated territories.
Funds were also refunded for VAT paid by foreigners on purchases of goods in Azerbaijan that were not intended for production or commercial purposes.
In addition, a portion of VAT paid on residential and non-residential premises purchased via cashless payments from persons engaged in building construction activities was refunded, along with funds related to other overpaid taxes, state duties, interest and financial sanctions.
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