Official Use Items Exempt from VAT Refunds: An Overview

There are several categories of goods and services where VAT refunds do not apply. Below are the specific cases exempted from VAT refunds:

1. Parking subscriptions: VAT exemption is only applicable if the parking address is registered with the Protocol Department (ADN20180507), even if the subscription grants access to more than one parking facility (e.g., Interparking, Q-Park).

2. Supply of heating oil: Deliveries of heating oil are exempt from VAT under Customs control, provided exemption document 136F is used (GDR20180202).

3. Public transport costs: These are not eligible for VAT exemption (AVN20171128).

4. Insurance costs: As insurance services are not subject to VAT, they are excluded from VAT refunds (AVN20171122).

5. Perfume for official use (OU): Perfume purchases are not VAT exempt.

6. Funeral flowers: Flowers purchased for funerals do not qualify for VAT exemption.

7. Alcohol in catering services: Alcohol provided for official events as part of catering is VAT exempt under a Certificate 151. For non-official events, exemption certificate 136F is required.

8. Newspaper subscriptions: Physical newspaper subscriptions are not VAT exempt, while online subscriptions are exempt. Magazine subscriptions are also VAT exempt.

9. Theater tickets: These are not VAT exempt.

10. Real estate services: VAT exemptions are only granted if the property is recognized as an official address by the Director of the Protocol.