Baku: Azerbaijan refunded nearly AZN 9.82 million in Value Added Tax (VAT) to foreign citizens for the period from January to November 2025. The State Tax Service under the Ministry of Economy provided these figures to APA-Economics.
According to Azeri-Press News Agency, the VAT refunds were issued for goods purchased for personal consumption by foreign citizens within Azerbaijan. This excludes categories such as oil and gas products, automobiles, alcoholic beverages, and tobacco products. Additionally, VAT refunds were given for services provided in various fields, including theater performances, film screenings, museum visits, symphonic orchestra concerts, and medical services offered by institutions and individual practitioners. The total VAT refunded by authorized banks for these transactions amounted to AZN 172.32 million during the reporting period.