Medical services provided to foreigners and stateless persons in Azerbaijan will be eligible for a VAT refund if these individuals leave the country within 90 days of receiving the services, and the refund for the VAT paid will only be issued for cashless payments, this is outlined in amendments to the Decree "On the approval of the "Regulation on refunding value-added tax paid for goods not intended for production or commercial purposes purchased by foreigners and stateless persons in the territory of the Republic of Azerbaijan," approved by a Decree from President of the Republic of Azerbaijan, Ilham Aliyev, APA reports.
According to the Decree, the Regulation will now apply only when the cost of medical services (including VAT) exceeds 300 AZN per electronic invoice.
Additionally, after the buyer provides a passport or other border-crossing document, the details of the medical service provided—such as the name, price, the VAT amount included in the price, and the payment method (cash or cashless)—must be documented in an electronic invoice. This invoice will be prepared through the electronic invoice system of the State Tax Service under the Ministry of Economy and transmitted in real-time to a unified database.
Additionally, after the buyer provides a passport or other border-crossing document, an electronic invoice will be prepared through the electronic invoice system of the Internet Tax Administration of the State Tax Service under the Ministry of Economy, which will include details of the medical service provided, such as its name, price, the amount of VAT included in the price, and the payment method (cash or cashless). The information will then be transmitted in real-time to a unified database.
This Decree takes effect from January 1, 2025.
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