| VATRES3050 | The standard method |
| VATRES3100 | The direct reclaim system |
| VATRES3200 | Cruise operators |
| VATRES3250 | Administrator charges |
| VATRES3300 | Cash refunds |
| VATRES3350 | Evidence of export |
| VATRES3400 | Evidence to demonstrate the VAT refund |
| VATRES3450 | Accounting for VAT |
| VATRES3500 | Invoicing under the direct reclaim system |
| VATRES3550 | Recovery of input VAT under the direct reclaim system |
