Tax & duty · Reciprocal
VAT exemption & refunds
Missions and their members are exempted from Value Added Tax on a reciprocal basis - either before purchase on presentation of a pro-forma invoice, or as a refund on presentation of tax invoices/receipts.
Zero-rated regular VATWho it applies to
Diplomatic missions and their members.
How it works
- 1Apply on IPMIS under Zero-rated regular VAT.
- 2Attach the pro-forma invoice (for exemption before purchase) or tax invoices/receipts (for a refund).
- 3Protocol processes the exemption or refund on a reciprocal basis.
