Who has the right for VAT refund
According to the European statistics, every year millions of euro as the foreign VAT remain unclaimed, because companies do not know that they have the right for VAT refund beyond their own countries. However it is necessary to take into account that in order to have the right for VAT refund the company should meet certain requirements.
1) You pay the VAT in your country
Companies should be registered as the VAT payer not in the EU country where they apply for refund. In other words practically any Russian company registered as the VAT payer in Russia, Belarus, etc., can be considered of that category.
2) Your company has no office in EU
The company does not do a constant commercial activity in EU, and has no fixed establishment for realization of economic activities in the EU territory.
3) You do not deliver goods and services to EU
The company does not deliver goods, does not render services in territory of a certain EU country, except for those goods and services for which the addressee pays the VAT. Services of the transport companies
Thus, any company that is considered the VAT payer and has not any connections with the given country, that has no representation and does not have to register the representation, it does not do any economic activity in the given country leading to the local taxes payment, can apply for the VAT refund from the EU member-state budget.