ZATCA outlines the framework for Value Added Tax refunds to Eligible Persons, specifically focusing on diplomatic missions and international organisations. While domestic purchases attract the 15% standard rate, missions registered via the Ministry of Foreign Affairs (MOFA) can reclaim VAT subject to reciprocity conditions. Claims must exceed SAR 1,000 and can be submitted quarterly or annually. The circular clarifies documentation standards, including requirements for simplified tax invoices and the strict exclusion of VAT related to commercial activities. It implements Article 70 of the Implementing Regulations and Article 69 of the Unified VAT Agreement.