VAT exemption and refund rules amended for diplomatic missions; Germany thresholds set, Singapore personal-use relief withdrawn. Amendments to the Sixth Schedule revise VAT exemption/refund criteria for diplomatic missions: Germany now requires a minimum invoice value per purchase per dealer for embassy/consulate/diplomat exemptions, caps the annual personal-purchase exemption for diplomats and excludes foodstuffs and tobacco; Singapore limits exemption/refund to official purchases by mission offices and withdraws exemption/refund for most personal purchases by diplomats (excluding water, electricity and cooking gas).
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VAT exemption and refund rules amended for diplomatic missions; Germany thresholds set, Singapore personal-use relief withdrawn.
Amendments to the Sixth Schedule revise VAT exemption/refund criteria for diplomatic missions: Germany now requires a minimum invoice value per purchase per dealer for embassy/consulate/diplomat exemptions, caps the annual personal-purchase exemption for diplomats and excludes foodstuffs and tobacco; Singapore limits exemption/refund to official purchases by mission offices and withdraws exemption/refund for most personal purchases by diplomats (excluding water, electricity and cooking gas).
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