Azerbaijan has reportedly approved amendments to the Tax Code that extend the VAT exemption for the provision of medical services funded by the Compulsory Health Insurance Fund until 1 January 2023. Amendments have also been approved for the introduction of a VAT exemption on the import and sale of electric and hybrid vehicles in Azerbaijan for a period of three years beginning 1 January 2022. In the case of hybrid vehicles, qualifying vehicles must be less than 3 years old and engine displac…