Privileged persons are those persons on who the Vienna Convention on Consular Relations of 24th April 1963, applies. It is in this spirit that the above Convention exempts VAT, among other taxes.

For such a refund to be effected, privileged applicants for the above refund are required to accompany the application with the following:

• originals and copies of invoices presented as required by law;
• proof of payment for the invoice that exceeds 100,000 frw;
• agreement for donor funded projects and the contracts for the companies that implement such works on behalf of the project;
• diplomatic cards issued by Rwanda’s Ministry of Foreign Affairs;
• Observance of Diplomatic reciprocity and the Vienna Convention in its part regarding Diplomatic immunity before lodging a claim
• Projects funded by donor agencies should be approved by such Agencies
• Approval of donor agencies is required if such;
• Regarding mobile phones, monthly consumption limit has to be indicated, failure to observe this, refund may not be effected.