English to Russian Bus/Financial Law: Taxation & Customs налоги

По мультитрану это -- возвратный НДС. Вопрос состоит в том: кто и кому платит это -- бизнес государству или наоборот, это -- возврат НДС (платит гос-во -- бизнесу)? -- Спасибо!

Контекст:
the VAT number (Business ID) of the taxable person who supplied the goods or services to which the invoice relates, the buyer’s VAT number when reverse charge is applied, and in the case of intra-Community trade,…
indications of any VAT exemption or reverse charge, if applicable, the details necessary to identify the goods as a new means of transport, if applicable, an indication concerning the VAT margin scheme if second-hand goods, works of art, antiquities and collectibles or certain travel agency services are being supplied,