To provide some context, under the VAT Act, goods and services purchased by diplomats and goods purchased for use in humanitarian donor-funded projects are classified as zero-rated. This means, therefore, that diplomats that pay VAT on any goods and services supplied to them are entitled to a refund of the amount paid as VAT. The VAT Guidelines for Diplomats issued by the FIRS provide a framework for processing such requests for VAT refunds.
Source: mondaq.com
