Reimbursement of VAT for goods and services acquired for personal use of privileged persons

23.03.2016. 09:53

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. office equipment, components and accessories thereof, including spare parts;

1.4. household appliances:

1.4.1. electric appliances;

1.4.2. audio equipment and video equipment;

1.4.3. photographic equipment and accessories thereof;

1.4.4. mobile phones and accessories thereof;

1.5. 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. services for interior designing, including making and mounting of interior objects;

2.4. repair and maintenance of office equipment and household appliances;

2.5. services for ensuring the protection of persons and property;

2.6. electronic communications services;

2.7. radio and television broadcasting services.