VAT refund eligibility for diplomatic missions and designated organisations remains subject to entity-specific purchase restrictions and invoice conditions.

Schedule 6 establishes VAT exemption/refund eligibility for listed diplomatic missions, consulates, international organisations, diplomats and international officers for qualifying official or personal purchases. Claims generally require goods to be purchased from a registered dealer under a single tax or retail invoice whose sale price exceeds the applicable threshold excluding tax. Claimant-specific conditions can restrict the eligible purchaser, purchase purpose, goods or services, personal use, invoice threshold, annual cap, certification, resale, or project period. Particular domestic entities also receive refunds only for defined purchases and projects.

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