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of 8821/2848’s

Exception:

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

UK Form VAT66A can be stamped.

Use the Form 6166 with the additional VAT language for all VAT certification applications.

Forms, documents, or claims for refund from foreign countries may be submitted for VAT certification by the applicant, but a Form 8802must accompany it.

Do not stamp or seal claim forms from foreign countries during the VAT certification process.

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

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