The new "Law on Value Added Tax", which was approved by Parliament on 9th July 2015 came into force on 1st January 2016. The new VAT Law provides the opportunity to retrieve 2% from all purchases (20% of the paid VAT) at the end of every year. In order to do this, the purchaser must first register at ebarimt.mn which will issue a personal identification number. Secondly, the shopsand trading centers must be VAT paying entities. According to the new law, the purchaser needs to register the payment receipt for the items purchased on the above site. The VAT refunds for 2016 will take next year in 2017, once all the receipts have been collected. Another incentive is that everyone registered at ebarimt.mn can participate in a monthly lottery.