of June 5, 2017 No. 1457
About modification in "Procedure for value added tax return for the goods acquired by foreigners and stateless persons in the territory of the Azerbaijan Republic not intended for production or commercial purposes", No. 985 approved by the Presidential decree of the Azerbaijan Republic of July 12, 2016
Being guided by Item 32 of article 109 of the Constitution of the Azerbaijan Republic, in connection with application of the Presidential decree of the Azerbaijan Republic "About application "Procedure for the value added tax return paid for the goods acquired in the territory of the Azerbaijan Republic by physical persons during trade festivals not intended for production, or commercial purposes" of February 20, 2017 to No. 1252, I decide:
Add "Procedure for value added tax return for the goods acquired by foreigners and stateless persons in the territory of the Azerbaijan Republic not intended for production or commercial purposes", No. 985 approved by the Presidential decree of the Azerbaijan Republic of July 12, 2016 (Collection of the legislation of the Azerbaijan Republic, 2016, No. 7, Article 1256; 2017, No. 1, Article 48), Item 5.1-1 of the following content:
"5.1-1. Upon purchase by the buyer of goods during trade festivals the seller in addition to requirements of this Procedure provides it general information about requirements "Procedure for the value added tax return paid for the goods acquired in the territory of the Azerbaijan Republic by physical persons during trade festivals not intended for production, or commercial purposes", No. 1252 approved by the Presidential decree of the Azerbaijan Republic of February 20, 2017. The seller, at discretion can request the VAT return paid for the purchased goods within requirements of this Procedure, or requirements of the corresponding Procedure stated above.".
President of the Azerbaijan Republic
Ilham Aliyev
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