Generally, a VAT refund is possible for both resident and non-resident taxable persons registered in Kazakhstan for VAT purposes. There is an exception to this rule in the case of representative offices. Representative offices are only eligible for a VAT refund if they are in the relevant list. The Ministry of Foreign Affairs has released Order No. 11-1-2/314 (in Russian) on 21st September 2015 regarding a list of 95 representative offices of foreign states and organizations which are eligible to apply for a VAT refund in the, appropriate circumstances . The list includes embassies, consulate-generals and internationally representative organizations like UNICEF, UNHCR, UNESCO, the World Bank and the European Union.