VAT is reimbursed on:
1. Goods:
1.1. land vehicles, equipment necessary for driving them, spare parts, lubricants and fuel;
1.2. goods intended for interior design;
1.3. music instruments;
1.4. office equipment, components and accessories thereof, including spare parts;
1.5. household appliances:
1.5.1. electric appliances;
1.5.2. audio equipment and video equipment;
1.5.3. photographic equipment and accessories thereof;
1.5.4. mobile phones and accessories thereof;
1.6. office supplies;
1.7. printed publications;
1.8. for the following activities in the premises and territory representations and managers thereof:
1.8.1. construction materials necessary for construction and repairs;
1.8.2. inventory and goods necessary for the management (maintenance, improvement and cleaning);
1.9. supply of electricity, gas and thermal energy, water supply in the central water supply system;
1.10. fire safety equipment and inventory;
1.11. security systems for the protection of persons and property.
2. Services:
2.1. repair and maintenance of land vehicles;
2.2. transport services for carriage of the goods referred to in Paragraph 1 of this Annex;
2.3. mail and express mail services;
2.4. repair and maintenance of musical instruments;
2.5. repair and maintenance of office equipment and household appliances;
2.6. printing and mock-up services;
2.7. for the following activities in the premises and territory representations and managers thereof:
2.7.1. designing, construction and repair;
2.7.2. management (maintenance, improvement and cleaning) services;
2.8. rental services;
2.9. sewage and waste removal services;
2.10. services for interior designing, including making and mounting of interior objects;
2.11. repair and maintenance of fire safety equipment and inventory;
2.12. repair and maintenance of security and alarm systems;
2.13. services for ensuring the protection of persons and property;
2.14. electronic communications services;
2.15. radio and television broadcasting services.