Value Added Tax (VAT) is a national sales tax on goods and services that is levied
by many countries around the world. Most business/official related expenses, including
travel expenses, do qualify for VAT refund.
The University of Georgia uses Universal VAT Services (UVS) to recover allowable Value Added Tax commonly charged on expenses associated with traveling abroad in eligible countries. Some qualifying expenses are: Travel expenses (hotels, car rentals, ground transportation, meal banquets), expenses associated with seminars, conferences, training, workshops, tradeshows, recruiting fairs, overnight courier expenses (abroad), expenses related to foreign campuses, and other expenses abroad (warranty services, installation services, relocation expenses, parking and telephone expenses).
Original invoices are required to be submitted to UVS for VAT reclamation. Departments should print the VAT Cover Sheet for directions on submitting invoices to UVS. The VAT Cover Sheet can be found at:
Value Added Tax Presentation by UVS
Maximize VAT Reclaims
Vat Refund Checks:
The VAT refunds should be deposited as an expense credit to the account and object code that the expenditure was originally charged. If the account is no longer active or was a state account that is no longer used, please contact the Accounting Department to determine what type of account the refund should be deposited.
Important things to remember:
Hotel car rental invoices/receipts:
- Travelers should check in with their name ALONG WITH THE NAME OF THE UNIVERSITY AND THE UNIVERSITY ADDRESS, not their home address and ALWAYS INSIST ON THE FINAL TAX INVOICE/RECEIPT when checking out.
A photocopy, fax, or any invoice/receipt that says "Copy", "Information Only", "Preliminary", "Statement", or more obviously, "This is NOT a VAT Invoice/Receipt" is not acceptable.
- Express Check Out invoices/receipts may not be the Final Tax Invoice/Receipt.
- Adequate description of goods or services provided should be provided. This is particularly important for restaurant invoices/receipts; it is also important to record the names and affiliations of all the diners on the back of the invoice/receipt.
- Credit card charge receipts are generally not acceptable as they do not contain adequate information. The new style, computer generated credit card receipts may, however, be acceptable.
- South Korea only refunds VAT on hotel accommodations.
- Canada only refunds GST/HST on hotel accommodations.
- Travel to Africa and Latin America is not eligible for VAT reclamation.
- When travelers return, all original VAT/GST/HST reclaimable invoices/receipts should be submitted to Universal VAT Services even though some of them may not be necessary to obtain reimbursement from the university.
|VAT (or similar tax) rates by eligible country:|