Extra-statutory concessions allow remission or repayment of VAT when:

1there are specific agreements with other authorities;

2strictly applying the law creates a disadvantage; or

3the effect would be other than that intended.

Concessions under international agreements

There are international agreements so that in certain situations VAT may be remitted or refunded. These mainly concern foreign diplomats, visiting forces, NATO and the Convention on International Civil Aviation (Chicago Convention).

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