Azerbaijan proposes refunding part of consumers' cashless purchases from sellers not registered for VAT from 2027. State Tax Service head Orkhan Nazarli presented the initiative to parliament's economic policy committee, according to the tax service publication Vergilər on November 6.
The proposal would extend a mechanism currently returning part of VAT paid on purchases from registered VAT taxpayers.
Details still pending
The announcement does not specify a refund percentage or detailed application procedure. This is a proposed change, not the launch of payments.
For purchases from non-VAT sellers, the proposed refund concerns part of the purchase price rather than VAT charged by those sellers.