Azerbaijan: VAT-free purchases by foreign consumers | KPMG | GLOBAL

Azerbaijan: VAT-free purchases by foreign consumers

Azerbaijan: VAT-free purchases by foreign consumers

New law in Azerbaijan provides a system for tax-free purchases of consumer goods made in Azerbaijan by foreigners and stateless persons (tourists).


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The law was approved 12 July 2016, and allows for refunds of amounts of value added tax (VAT) paid with respect to goods purchased in Azerbaijan by foreigners and stateless persons when the purchases are not intended for commercial purposes and are removed from the country.


Read a July 2016 report [PDF 169 KB] prepared by the KPMG member firm in Azerbaijan 

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