Denial of an Application

Nonresident aliens and foreign corporations do not qualify for a VAT certification.

United States citizens who are bona fide residents of foreign countries generally do not qualify for a VAT certification.

When denying these applications, send a letter to the applicant stating that, "According to our records, you are a nonresident alien or a bona fide resident of a foreign country. Therefore, we cannot provide you with a VAT certification."

Applicants requesting VAT certification do not qualify, unless they have a business activity. When denying these applications, send a letter to the applicant stating that:

"VAT certification procedures require that you have a business activity, and our records do not show a business activity. Therefore, we cannot provide you with a VAT certification."