- reimbursement of VAT paid at acquiring
goods (works, services) by foreign diplomatic (and similar)
representations or diplomatic or administrative-technical personnel
of these representations, including their family members residing
with them, shall be provided according to applications with
the enclosure of particular documents;
- the application may be submitted to a fiscal body within
three years, by the latest of the following dates:
a)
date of invoicing
b) date
of actual payment for the goods (works, services);
- reimbursement shall be provided by transfer
of the reimbursed tax to the accounts opened by foreign diplomatic
(and similar) representations in authorized banks on the territory
of the Russian Federation.
