VAT Certification Applications

When VAT certification applications are received, the Service validates the applicant's:

Name

Address

Identification number

Filing of a U.S. tax return

Business activity code and business activity

When processing a VAT certification application:

If

Then

1. The provided NAICS code is invalid

Correspond for a valid NAICS code; issue letter 3437.

2. The applicant responds with a valid NAICS code

Process the application.

3. The NAICS code matches the code posted on the applicant's tax return (status code 099)

Issue the proper VAT certification paragraph.

4. The applicant responds, or submits with the original application, a NAICS code that differs from the one posted on the return (system returns Status Code 360), but you can validate the NAICS using the help screen

Override the Status Code 360 to 000, removing the case from the United States Residency Certification (USRC) Database and issuing certification using the applicant representation paragraphs on Excel.