In January-August 2026, a total of 224 million 195.4 thousand manats was returned from the state budget to individuals and legal entities.
elchi reports that the returned funds include a portion of the VAT paid by individuals for goods purchased from retail and catering facilities, cultural and medical services, as well as hotel services in the liberated territories.
Funds were also returned for VAT paid by foreigners on goods purchased in Azerbaijan that are not intended for production or commercial purposes.
In addition, a portion of the VAT paid for residential and non-residential areas purchased in a non-cash manner from persons engaged in building construction activities, as well as funds for overpaid other taxes, state duties, interest, and financial sanctions, have been returned.