Since Jan. 1, 2019, amendments to the Tax Code have entered into force in Azerbaijan. The amendments provide for refunds of 15 percent (in non-cash payments) or 10 percent (in cash payments) of VAT to customers during purchases in retail and catering networks.
However, the actual implementation of the amendments will be possible only after a procedure for returning VAT is developed.
Presently, the VAT rate in Azerbaijan is 18 percent. That is, after the development of a mechanism, individuals, from each 100 manats spent in retail chains and catering, will get back 2.7 manats for non-cash payments and 1.8 manats for cash payments.