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Please note that the Tax Department does not provide personal income tax advice to students or employees.
VAT is a tax charged by most members of the European Economic Community (EEC), and Canada. VAT varies by country and type of expense. VAT variations range from 3% to 25%. The average VAT rate is 15%.
Refundable VAT expenses include:
- Hotels and Meals
- Car Rentals, Taxis and Transportation
- Gasoline and Diesel Fuel
- Business Entertainment
- Conferences, Seminars and Trade Shows
- Training and Consulting Fees
Departments may be able to recover portions of their VAT expenses. Countries that refund VAT to Universities are France, Austria, Germany, South Korea, and in some instances the Netherlands. Also, for the UK will refund VAT if the University is paying VAT to the other UK Schools on students for housing, meals, classroom facilities we can file papers for the VAT exemption status.
We can help recover VAT on University faculty travel as well as for conferences and study abroad programs.
Original invoice copies must be saved for expense reimbursements, ProCard transactions and Cash Advances in order to recover VAT.
If you have an invoice paid where VAT was paid with University funds, please e-mail it directly to: VAT_Rec.firstname.lastname@example.org
The Tax Department will contact you if your invoice has recoverable VAT. At that time we will need the original invoice.
The Tax Department reviews all revenue generating agreements for PBU.
The Office of Sponsored Research (OSR Medical Center) and the Office of Research Services (ORS Main Campus) review all sponsored grants and contracts. These offices are responsible for making sure the location, including room number, where the services are primarily performed is accurate on each award. They are also responsible for entering the PBU determination on each award. The Sponsored Research Private Business Use (PBU) Analysis should be used as a guide to make these determinations.