Calculate the tax base, which kept the value added tax. The state can realize a return of taxes amounting to 13% of the amount of the deduction is paid in taxes. When calculating, consider the limit of deduction which is established by law. To refund only the VAT paid at the rate of 13%. It should be noted that the maximum amount of the tax deduction when buying an apartment is 2 million rubles, net of interest on the loan. Further, the VAT refund can happen in two ways.
Submit at the end of the year in which you want to return the VAT in tax inspection in a residence the tax Declaration under the form 3-NDFL. Write a statement to deduct and fill in the provided by the inspector the documents. Once your documents will be verified by the IRS and approved it, your account will be refunded VAT.
Give your employer a statement of desire to return to the VAT after the purchase of the apartment. Give the tax office an application to receive notifications and documents that confirm the right to a VAT refund. Give notice to the employer. After that, the employer is obliged to pay the income without deduction of tax until the end of the current calendar month. Thus, if you submit to the Director a notification at the end of the month, you will get the deduction only in the remaining months. At the time, as when making a VAT refund through the tax office, the tax return is due for the entire year.

Write a written statement about the distribution of VAT in case if the apartment is in joint ownership of several owners. In this case, the VAT refund can be in favor of one of the owners, and certain portions among all owners.