EU Directives (86/560 / EEC)
The mechanism for the return by a company (including Russian) of VAT paid abroad is determined by the domestic legislation of foreign states, including the Thirteenth Directive (86/560 / EEC) of the Council of the European Communities on the harmonization of the legislation of the member states, dated November 17, 1986, which grants the right to companies from "non-union" countries, including Russia, to reimburse VAT on various expenses and services, respectively, incurred or purchased in the EU. Please note that there are restrictions on the list of paid services and the minimum bill amount.
However, the VAT refund procedure may not work for all types of services, not in all countries, and in general may be subject to a number of conditions. Each country has the right to add (exclude) certain categories of goods and services for which VAT refunds are (are not). Therefore, the exact list of goods and services for which VAT refunds are carried out depends on the legislation of a particular country.