An Overview of VAT Certification

These procedures are for cases when we are asked to furnish evidence that a citizen, resident, or entity of the United States has filed a U.S. income tax return and that the return lists a business activity or that the entity represents that it is involved in a certain business activity. The purpose of such evidence is to assist foreign countries that have a VAT system in determining an applicant's right to a VAT refund or an exemption from VAT.