The report published on 9 September 2026 by the Azerbaijani tax service confirms the application of the ƏDV geri al mechanism in Nakhchivan. It refunds consumers part of the VAT paid on certain expenditure, rather than indiscriminately refunding tax on all their purchases.
The announcement covers, in particular, retail trade, catering, certain cultural services and medical services. Among the goods concerned, it expressly excludes petroleum and gas products, cars, alcoholic beverages and tobacco.
For a purchase involving several product categories, the total receipt value therefore does not directly indicate the refund. It is preferable to separate potentially eligible lines from excluded ones, then verify their VAT treatment. This reading avoids turning a measure for certain consumer purchases into a general price reduction for all household expenditure.
We note that the refunded amounts presented in this report measure use of the scheme; they are neither an individual ceiling nor a refund rate. Assessing a claim therefore requires identifying the nature of the purchase and checking the applicable formalities, which this statistical announcement does not detail.