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Refund of part of the value added tax (VAT) when paying for goods at retail or catering facilities

The mechanism of refund of a certain part of VAT is defined

As part of the work in this area, the solution of technical and legal issues is being completed. Already, in agreement with the relevant government agencies, an authorized bank has been identified that will be involved in the process of refunding a certain part of VAT – this bank is Capital Bank. The work on the preparation of a special portal has also been completed (www.edvgerial.az ) with an information system on which consumer requests for VAT refunds for purchased goods are registered and a mechanism for refunding a certain part of VAT is established.

According to the rules, when returning a certain part of VAT, it is necessary to pay attention to 3 points. First of all, the consumer must be an individual, that is, a party making a purchase or using services. Secondly, the seller or the service party must necessarily be VAT payers. Another point is the seller's use of a new generation of cash registers. The refund of part of the VAT is possible only at facilities where new generation cash registers are used.

What should a citizen do to return part of the VAT?

To refund part of the VAT, citizens must register on the portal www.edvgerial.az by entering the individual identification number of the identity card (FIN), date of birth and mobile phone number, after which the user will be able to use an electronic cabinet and a virtual "money box".

The consumer can pay the cost of purchased goods in cash or non-cash form. During cash payments, the seller must present to the consumer a check of the online cash register. When the value of the goods is paid in cashless form and the POS-terminal is not integrated with the cash register, an extract from the POS-terminal must also be issued to the consumer.

The consumer can pay the cost of the purchased goods in cash or by non-cash means. In the first case, the seller must present the online receipt of the cash register to the consumer. When paying by bank transfer without integration with the POS-terminal cash register, the consumer must also provide an extract from the POS-terminal. Within 90 days from the date of receipt of the check of the cash register, you must enter a 12-digit fiscal ID of the check of the cash register into the electronic cabinet on the portal. Burbank app users can easily refund VAT by simply scanning the QR code placed at the end of the receipt through this application. The Burbank application must be downloaded to the phone number registered on the portal. In this case, the request for VAT refund will be automatically reflected in the electronic cabinet.

When will the funds be refunded?

Information about the receipt of the cash register, which the consumer enters into the system, is checked for compliance in the database of the State Tax Service. After 30 days from the date of printing the receipt, 15 percent of the VAT amount on non-cash payments and 10 percent on cash payments are placed in a virtual "wallet" created by an authorized bank when opening the recipient's electronic cabinet. With the collected funds, users can carry out utility, mobile, Internet, TV, penalty and insurance payments, as well as transfers to domestic bank cards. Kapital Bank does not apply commission on transactions related to VAT refund. The refund is fully carried out in a virtual "money basket" (when transferring funds to bank cards, exceptions may be applied in accordance with the tariff column of the relevant bank).

It should be noted that these rules apply to the refund of part of the VAT paid for services rendered, goods purchased in supermarkets and other retail outlets, restaurants and cafes. VAT paid when buying petroleum products at a gas station is non-refundable.

From which objects is the part of VAT paid for the purchased goods returned?
  • You can return part of the VAT paid for goods, services rendered, purchased in supermarkets and other shopping facilities, restaurants and cafes. At the same time, the consumer must be an individual, and the seller must be a VAT payer and use a new generation cash register.

Where can I register to get part of the VAT back?
  • The user must register on the portal www.edvgerial.az by entering the individual identification number of the identity card (FIN), date of birth and mobile phone number, after which the user will be able to use the electronic cabinet.

What specific procedures should I follow in order to return part of the VAT?
  • Within 90 days from the date of receipt of the check of the cash register, you must enter it into the electronic cabinet on the portal edvgerial.az 12-digit fiscal ID of the check of the cash register. Burbank app users can easily refund VAT by simply scanning the QR code placed at the end of the receipt through this application. In this case, the request for VAT refund will be automatically reflected in the electronic cabinet.

What is a fiscal ID?
  • Fiscal ID is a unique identifier consisting of characters on a 12-digit number system, which is formed by a control mechanism device on a QR code or receipt that can be read through special devices. This is the necessary information that should be reflected on the receipts.

Is it possible to refund VAT via QR code?
  • Yes, it is enough to read the "QR code" reflected on the receipt through the BirBank mobile application, confirm the VAT refund in the window that opens.

Forgot the password to access the electronic cabinet, How can I restore the password?
  • You can create a new password using "password recovery" by entering the individual identification number of the identity card (FIN), the mobile phone number that you used during registration. You can create a new password after receiving the password to your mobile number.

At what time and how is part of the VAT returned to the buyer?
  • After 30 days from the date of printing the receipt, 15 percent of the amount of VAT on non-cash payments, and 10 percent on cash payments are placed in the virtual ”wallet" of the recipient's electronic cabinet.

Is it possible to refund VAT paid for goods purchased at gas stations?
  • VAT paid when buying petroleum products at gas stations is non-refundable.

What does the status on the receipt "in standby mode" mean?
  • If 30 calendar days have not passed since the receipt was printed, the request for VAT refund when entering the receipt data on the fiscal ID portal is saved in the “History” section with the status "in standby mode".

What does the status of the receipt "Returned" mean?
  • If more than 30 days have passed since the receipt was printed, when entering the receipt data on the fiscal ID portal, the VAT amount is immediately transferred to the user's virtual account and stored in the History section with the status "refund".

What does the "Canceled" status of the receipt mean?
  • After 30 days from the date of receipt printing, the status of the receipt is automatically checked by a single database. If the receipt is not valid, then it is stored in the “History” section with the status "liquidated".

In which cases is the error "Receipt not found" reflected?
  • If the receipt data is incorrect or the receipt data has not yet been uploaded to a single database, the corresponding error is displayed. According to the rule of operation of cash registers, in the absence of the Internet for 7 days, information about operations carried out through the cash register is stored on the device of the control mechanism, in other words, this may be one of the reasons for the impossibility of finding the receipt data.

In which cases is the error "VAT not paid for goods purchased on this receipt" reflected?
  • The text of the corresponding error is reflected if the received goods are products for which the amount of VAT is not calculated or the goods are exempt from VAT.

In which cases is the error "The seller is not a VAT payer" reflected?
  • VAT refund is not possible, since VAT is not charged on goods and services sold by sellers who are not VAT payers.

In which cases is the error "VAT to be refunded on this receipt is less than 0.01 AZN, or the cost of the goods is paid with a bonus and coupon, or the type of payment is advance" reflected?
  • The text of the corresponding error is reflected when the amount of VAT to be refunded by check is below 0.01 AZN or the cost of the goods is a bonus, gift cards, gift coupons, or with an advance payment.

I entered the details of the receipt into my e-cabinet, but the information about the results is not reflected. What should I do in this case?
  • You can check the correctness of the input or authenticity of the fiscal ID through the website "e-kassa.gov.az " in the "Check the receipt" section. One of the reasons for not finding the receipt data is that the monitoring device stores the accumulated data for 7 days when there is no Internet access. In this case, you will be asked to re-enter the details of the receipt on the portal in order to refund VAT 7 days after the date of printing the receipt.

What is a control mechanism device and what is it intended for?
  • The device of the control mechanism is a device that provides the transfer of information to the database of information systems of the State Tax Service about calculations in the provision of goods and services, and also provides identification of the user and the electronic cash register.

If the monitoring device does not have access to the Internet, then after what time will the accumulated information be unavailable for logging in, which, in turn, will this lead to the fact that the verification in the system will not be determined?
  • The control device can store information for 7 days.

30 days have passed since the receipt was printed, the refund of the VAT amount is not reflected in the electronic cabinet. What should I do in this case?
  • In these cases, you can contact the authorized bank "Kapital Bank" (012 196) or ask your questions in the "Appeals" section.

Can the receipt not be confirmed when entering the receipt data into the system?
  • Such cases may occur due to various reasons. For example, since the control device temporarily does not have access to the Internet, the information may not be transmitted to the system, any mistake of the recipient may be made when entering the receipt data, the receipt data may already be included in the system by the recipient himself or another person, technical failures in the system may occur, etc.

The fiscal ID check is not fully printed (or the QR code is not readable). Where to apply for a VAT refund?
  • To get a duplicate receipt, you will be asked to go to the point of sale where you received the receipt.

I think that the amount of VAT to be refunded is incorrectly calculated. Where can I apply for the correct calculation of VAT?
  • You can calculate the refund of the VAT amount through the calculator on the portal edvgerial.az . If you think that the amount of VAT to be refunded is incorrectly calculated, then you will be asked to contact the call center 196 Kapital Bank or the call center 195 of the State Tax Service.

The point of sale is a VAT payer, but VAT is not charged on products. Where can I apply for a VAT refund for the amount I paid?
  • In the event of such a situation, you will be asked to contact the call center 196 Kapital Bank or the call center 195 of the State Tax Service.

I paid for the goods in the store by bank transfer, the seller gave me a receipt from the POS terminal. Where should I apply for a VAT refund?
  • In case of such situations, you will be asked to contact the call center 196 Capital Bank or the call center 195 of the State Tax Service.

I made the payment in advance. Is VAT refunded to advance payments?
  • When selling goods with partial payment of the cost (in advance), the amount of VAT is refunded after payment of the full cost of the goods.

In what cases should an extract from the POS terminal be issued together with the receipt of the cash register?
  • When paying the cost of the goods in a cashless settlement via a POS terminal (not integrated with a cash register), a corresponding statement is issued along with the receipt.

If the buyer returns any product, will the VAT amount be refunded?
  • When VAT is refunded by receipt, the full amount paid is refunded, and when VAT is refunded, the amount formed with the deduction of the returned VAT.

How can I use the returned VAT amount?
  • With the collected funds, users can make utility, mobile, Internet, TV, penalty and insurance payments, as well as transfers to domestic bank cards.

Interview with the head of the Main Department of the Taxpayers Service of the State Tax Service under the Ministry of Economy Elchin Mammadov on the refund of VAT paid for goods purchased at retail and catering facilities.