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of 8821/2848’s›Certification Applications for Refund or Exemption from Value Added Tax (VAT)

Researching and Certifying the Fact of Filing and Business Activity for Value Added Tax…

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

The procedures for researching and certifying the fact of filing for VAT certifications are the same as those for Income Tax Certification in IRM 21.8.4.4.12, Applicant Requirements, Return and U.S. Residency Certification Information, except for the following:

Claim forms from foreign countries cannot be used for VAT certification.

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services
Internal Revenue Manual Part 21. Customer Account Services

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