University travelers must participate in the VAT program by submitting their ORIGINAL receipts so refunds can be pursued. Receipts that are based on O-CONUS per diem are not reviewed for any other purpose. The Value Added Tax Reclamation submission procedure is initiated in SAP Concur by using the VAT Receipt Transmittal form available in the Print menu of the expense report. Many countries currently participate in VAT refunds for USA-based entities and the types of expenses that are eligible.