Mobile communication on the GSM and LTE standard operates all over the country. Roaming service provides by all mobile operators. Free Wi-Fi Internet is widely covered, especially in the center of city and hotels, restaurants, business centers. There’re many payphones over the city and coins are sold in the newsstands. International code of Azerbaijan is +994 and Baku (0)12 . Azerbaijan has introduced Tax Free shopping, a service that allows to ensure full or partial refund of Value Added Tax (VAT) paid on the purchase of goods by foreign citizens (mainly tourists). A widely used international practice enjoyed by foreign travelers, the Tax Free system’s introduction is aimed at attracting foreign tourists’ interest in the country, ensuring the sustainability of the development of tourism and strengthening of competitiveness thereof. The VAT amount paid on the purchase of goods not designed for production or business purposes in shops displaying Tax Free signage is refunded to foreign citizens in the airport while departing from Azerbaijan. The standard VAT rate in Azerbaijan is 18%. To benefit from the opportunities of Tax Free shopping, one needs to shop at stores displaying Tax Free signage. To be eligible to use this opportunity, the cost (including VAT) of purchased goods per one e-tax invoice must not be less than 300 AZN and must be taken out of the territory of the country by air within 90 days from the purchase date. The buyer may receive the VAT in cash or on their bank card through transfer. The VAT amount minus 20% handling fee for the services provided by the Operator and service charges for banking transactions will be paid to the buyer by the correspondent Bank.