Foreign VAT Refund Compliance Checklist: Invoices, Contracts, and Supporting Evidence

Foreign VAT refund claims succeed or fail on documentation. Even when an expense is fully eligible, many U.S. companies lose refunds because invoices are missing mandatory information, supplier records are incomplete, or export evidence is not available. This checklist outlines the essential items every finance team needs to collect and maintain before submitting a VAT refund application.

1. Mandatory Invoice Requirements

Most countries require the following to approve a refund:

a. The supplier’s VAT ID number

A non-negotiable requirement. Claims are rejected if this number is missing.

b. The U.S. company’s full legal name and business address

Invoices addressed to individuals, hotels, or local branches are usually disqualified.

c. An accurate description of the goods or services

Generic descriptions such as “services,” “package,” or “event fee” lead to rejections.

d. The VAT amount shown separately

Tax must be itemised. Lump-sum “tax included” charges are often rejected.

e. The correct VAT rate

Misapplied or mixed rates require supplier correction before claiming.

2. Documentation for Goods Exported

Where the claim relates to goods:

a. Proof of export

Air-waybills, export stamps, courier tracking, or customs documentation.

b. Supplier invoices matching the exported items

Descriptions must match; discrepancies require correction.

c. Evidence of business use

Purchase orders, contracts, or internal justification confirming the goods are used for business, not private use.

3. Documentation for Conferences, Trade Shows, and Events

a. Registration confirmation and event invoices

Supplier VAT ID + event name + attendee details.

b. Exhibit booth contracts and service orders

Power, rigging, internet, security, cleaning, and AV invoices.

c. Hotel folios showing VAT breakdown

Individual or group booking folios must show nightly room rate, VAT, and any local occupancy taxes.

4. Supporting Corporate Documents

These may be required by foreign tax authorities:

• Certificate of incorporation

• U.S. IRS registration or EIN letter

• Power of attorney authorising Antravia to act

• Bank details on official letterhead

• Proof of payment (credit-card statements or bank transfer confirmations)

5. Timing and Deadline Requirements

Refund mechanisms are strict:

• EU 13th Directive: Deadlines around 30 June of the following year

• UK VAT65A: Deadline 31 December

• UAE Refund Scheme: Varies but requires timely invoice submission

• Canadian FCTIP: Within the statutory claim period

• Switzerland, Norway, Japan: Year-end or multi-month periods with minimum claim thresholds

Missing a deadline usually means losing the refund permanently.

6. Common Reasons Claims Fail

This section helps U.S. companies avoid the mistakes Antravia sees daily:

• Invoice addressed to the employee, not the business

• Supplier missing VAT number

• Poorly described services

• Mixed supplies not itemised

• Missing export proof

• Claims for countries with no reciprocity

• Charges fall under non-refundable categories (entertainment, some transport, hospitality)

How Antravia Helps

We consolidate invoices, correct supplier documentation, review export records, and prepare compliant claims under the EU 13th Directive, UK VAT65A, UAE Business Visitor Scheme, and all major foreign VAT refund processes. Our approach reduces rejection risks and ensures U.S. companies recover the VAT they are entitled to.

At Antravia, we specialize in guiding U.S. businesses through these intricacies to maximize returns. Initiate your 2025 claim assessment today with our complimentary eligibility review, just upload a sample invoice for tailored insights. Contact us

See our specialist pages
Global VAT Reclaim - Recover the Tax you’ve already paid abroad
UK VAT Reclaim for U.S. and Global Businesses
EU VAT Reclaim for U.S. and Global Businesses
UAE VAT Reclaim for U.S. and Global Businesses
International VAT Reclaim

Disclaimer:
Content published by Antravia is provided for informational purposes only and reflects research, industry analysis, and our professional perspective. It does not constitute legal, tax, or accounting advice. Regulations vary by jurisdiction, and individual circumstances differ. Readers should seek advice from a qualified professional before making decisions that could affect their business.
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