Guidelines VAT refunds Diplomats, Diplomatic Missions and International Organisations on Goods and Services Purchased

To provide some context, under the VAT Act, goods and services purchased by diplomats and goods purchased for use in humanitarian donor-funded projects are classified as zero-rated. This means, therefore, that diplomats that pay VAT on any goods and services supplied to them are entitled to a refund of the amount paid as VAT. The VAT Guidelines for Diplomats issued by the FIRS provide a framework for processing such requests for VAT refunds.

Source: mondaq.com

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