JP7702009B1 - Generate tax exemption documents - Google Patents

Abstract

To expand the range of stores where travelers can make tax-free purchases, an apparatus, method, and computer-readable storage medium are provided that allow travelers to purchase tax-refund eligible items at additional stores without having to produce specific paper or electronic documents at the store.
The apparatus includes a receiving circuit for receiving a traveler identification information and one or more seller invoices from the traveler, the one or more seller invoices being for one or more purchases purchased in the name of the intermediary company while the traveler is visiting the territory. The apparatus also includes a determining circuit for determining whether the traveler identification information and the one or more seller invoices satisfy a tax refund condition, and an issuing circuit for generating an invoice for the sale of the one or more purchases from the intermediary company to the traveler and generating a tax exemption document identifying the one or more purchases, in response to a determination that the tax refund condition is satisfied.
[Selected figure] Figure 2

Description

The present invention relates to an apparatus, a method, and a computer-readable storage medium.

Tax refunds for purchases made by tourists visiting a foreign territory require, at least in some territories, the production of tax exemption documents by merchants through which the foreign visitor makes purchases, which requires that merchants be able to facilitate the refund of taxes.

According to a first aspect,
a receiving circuit configured to receive traveler identification information and one or more seller invoices from the traveler, the one or more seller invoices being for one or more purchases made by the traveler in the name of the intermediary company while visiting the territory;
a determination circuit configured to determine whether the traveler identification information and the one or more merchant invoices satisfy a tax refund condition;
In response to a determination that the conditions for a tax refund have been satisfied,
generating an intermediary invoice for the sale of one or more purchases from the intermediary to the traveler;
Generate a tax exemption document identifying one or more purchased items;
An issuing circuit;
An apparatus is provided comprising:

According to a second aspect,
a receiving circuit configured to receive one or more seller invoices and traveler identification information from a traveler, the one or more seller invoices being for one or more purchases made by the traveler under the name of the intermediary company while visiting the territory;
a transmitting circuit configured to transmit one or more of a merchant invoice and traveler identification information to the device of the first aspect;
A traveler device is provided comprising:

According to a third aspect,
receiving traveler identification information and one or more seller invoices from the traveler, the one or more seller invoices being for one or more purchases made by the traveler in the name of the intermediary company while visiting the territory;
determining whether the traveler identification information and the one or more merchant invoices meet the tax refund requirements;
In response to a determination that the conditions for a tax refund have been satisfied,
generating a broker invoice for the sale of one or more purchases from the broker to the traveler;
generating a tax exemption document identifying one or more purchases;
A method is provided, comprising:

According to a fourth aspect,
receiving one or more seller invoices and traveler identification information from the traveler, the one or more seller invoices being for one or more purchases made by the traveler in the name of the intermediary company while visiting the territory;
transmitting one or more of a merchant invoice and traveler identification information to the device of the first aspect;
A method is provided, comprising:

According to a fifth aspect, there is provided a computer-readable storage medium comprising computer-readable instructions that, when executed by one or more processors, cause the one or more processors to perform the method of the third or fourth aspect.

According to a sixth aspect,
a traveler purchasing one or more purchases in the name of the intermediary while visiting the territory;
a traveler transmitting traveler identification information and one or more merchant invoices relating to one or more purchased items to a broker;
a broker receiving traveler identification information and one or more seller invoices from the traveler;
determining whether the traveler identification information and the one or more merchant invoices meet the tax refund requirements;
In response to a determination that the conditions for a tax refund have been satisfied,
generating a broker invoice for the sale of one or more purchases from the broker to the traveler;
generating a tax exemption document identifying one or more purchases;
a traveler exporting one or more of the purchased items out of the territory;
receiving, by the intermediary company, proof of removal of one or more purchases;
A method is provided, comprising:

The present technology will now be further described, by way of example only, with reference to the configuration thereof illustrated in the accompanying drawings.

1A-1D are schematic diagrams illustrating a series of steps performed in accordance with some configurations of the present technology; 1A-1D are schematic diagrams illustrating apparatus according to some configurations of the present technology; FIG. 2 illustrates generally a series of steps performed in some configurations of the present technology; FIG. 2 illustrates generally a series of steps performed in some configurations of the present technology; 1A-1D illustrate generally the steps performed in some configurations of the present technology; 1A-1D are schematic diagrams illustrating apparatus according to some configurations of the present technology; FIG. 1 illustrates a schematic diagram of a traveler record in accordance with some configurations of the present technology. FIG. 13 is a schematic diagram illustrating a traveler risk profile according to some configurations of the present technology. FIG. 13 is a schematic diagram illustrating a risk profile according to some configurations of the present technology. 1 is a schematic diagram of a traveler device according to some configurations of the present technology; FIG. 1 illustrates a schematic diagram of traveler identity verification according to some configurations of the present technology. FIG. 13 is a diagram that illustrates generally the assessment of a risk level associated with a merchant invoice according to some configurations of the present technology. 1A-1C are schematic diagrams illustrating groups of territories according to some configurations of the present technology. 1A-1D are schematic diagrams illustrating a series of steps performed in accordance with some configurations of the present technology; 1A-1D are schematic diagrams illustrating a series of steps performed in accordance with some configurations of the present technology;

In some configurations, an apparatus is provided that includes a receiving circuit configured to receive traveler identification information and one or more seller invoices from the traveler, where the one or more seller invoices are for one or more purchases purchased in the name of the intermediary company while the traveler is visiting the territory; a determining circuit configured to determine whether the traveler identification information and the one or more seller invoices satisfy a tax refund condition; and an issuing circuit that, in response to a determination that the tax refund condition is satisfied, generates a broker invoice for the sale of the one or more purchases from the intermediary company to the traveler and generates a tax exemption document identifying the one or more purchases.

In many territories, travelers are given the opportunity to purchase some items tax-free, provided that those items are removed. Typically, these systems require travelers to make purchases (including the payment of taxes that are later claimed back) from a store offering tax-free shopping and to retain (physically or electronically) one or more documents issued by that store. These documents are then presented along with the purchases at the exit point from the territory, where customs officials inspect (e.g., verify) that those purchases were removed. In addition to the administrative burden imposed on travelers, these approaches require that purchases be made at specific shops that have the necessary technology to provide travelers with tax-refund documents. This may limit the stores (shops) available for tax-free shopping, reducing convenience for travelers and reducing opportunities for merchants to sell to specific travelers who may be more likely to purchase from shops offering tax-free shopping.

The present technology recognizes that it would be desirable to expand the range of stores at which a traveler can make tax-free purchases, and provides a solution that allows a traveler to purchase tax-refund eligible items at additional stores without having to create specific paper or electronic documentation at those stores. The traveler makes the purchase on behalf of the intermediary (e.g., in the name of the intermediary) by selecting the purchase(s) at a store (which may or may not offer alternative tax-free shopping solutions) and requesting that a merchant invoice be created in the name of the intermediary, rather than directly to the individual traveler. The traveler pays for the purchase(s) with their own money (e.g., cash or credit/debit card), including payment of sales tax, and retains possession of the purchases throughout. Because the purchase is made on behalf of the intermediary, the intermediary (as a business) can later claim back sales tax paid on its behalf. The store does not create additional tax refund information and may be unaware that a tax refund to the traveler may subsequently be issued.

The traveler receives the merchant invoice from the store and transmits the merchant invoice (either as a physical copy or by scanning/photographing the merchant invoice) to a device (e.g., a server device or a broker device operated by the broker). The traveler also provides his/her traveler identification information that verifies his/her status as a traveler and thus his/her eligibility to receive a sales tax refund. The traveler identification information may be provided in the form of one or more identification documents, such as a scan/photograph of the traveler's passport, or (if the traveler has pre-registered with the broker) in the form of a username and password associated with the traveler that can be used to identify the traveler. The broker performs the necessary checks (which may vary depending on the specific territorial requirements of the territory in which the purchase was made) to determine whether the traveler identification information and merchant invoice meet the tax refund conditions. If the tax refund conditions are met and it is determined that both the traveler and the purchase(s) detailed in the seller invoice meet the territory's tax exemption requirements, the device generates an intermediary invoice for the sale of the purchase(s) from the intermediary to the traveler, and a tax exemption document identifying the purchase(s) to allow the traveler to later claim back the sales tax paid at the time of the purchase(s). In effect, the traveler is the one who physically makes the purchase with his or her own money (on behalf of the intermediary), but the purchased item or items are in effect purchased by the intermediary and then resold to the traveler (as a transaction for which the tax can be refunded). In some configurations, the intermediary invoice is generated at the same time as the tax exemption document, but this is not necessarily the case. In some configurations, the intermediary invoice is generated after the tax exemption document, e.g., when the traveler provides proof of exit for the territory and/or after one or more further checks on the traveler are completed. Delayed generation of the intermediary invoice reduces unnecessary billing proliferation that may not be necessary if the traveler fails to exit the territory.

Because the intermediary (as a business) can claim tax refunds without the store from which the purchase was made issuing special tax-free documents, the store does not need to have specific tax-free shopping technology or register for a tax-free program. The store only needs to generate a merchant invoice in the name of the intermediary. The documentation required for the traveler to claim the sales tax refund (e.g., tax-free documents) is generated by equipment that may be owned and/or operated by or on behalf of the intermediary. Thus, tax-free shopping becomes available to stores other than those that are registered to offer tax refunds or that have specific in-store hardware or software that enables them to offer tax refunds.

As used herein, the term "invoice" refers to a statement of transactions showing goods and/or services provided along with an indication of the currency amount due for those goods and/or services. It will be readily apparent to one of ordinary skill in the art that one or more receipts and/or other forms of proof of purchase may be used in lieu of, or in addition to, one or more invoices.

In some configurations, the issuing circuitry, in response to determining that the tax refund conditions are met, triggers a tax refund procedure that includes requesting a refund of the taxes paid by the traveler when purchasing one or more purchases and refunding the taxes to the traveler. The broker as a business is not required to pay sales taxes. However, because the purchases are made by the traveler, these sales taxes are paid by the traveler on behalf of the broker at the time of purchase. Thus, if the broker determines that the tax refund conditions are met, the broker may claim the taxes paid on its behalf back to the local authorities. The broker may claim the taxes back as soon as the tax refund conditions are determined to be met. Alternatively, the broker may withhold the tax refund until one or more further conditions are met, e.g., until the removal certificate information is received. The taxes may be refunded in full, or in some configurations, the taxes refunded may be subject to one or more fees, e.g., imposed by the broker.

In some configurations, the receiving circuitry is configured to receive removal evidence information indicating that the traveler has removed one or more purchases, and the issuing circuitry is configured to withhold triggering of the tax refund process until the removal evidence information is received. The removal evidence information may be obtained at a point of departure from the territory, such as at a customs desk or unmanned kiosk at an airport, ferry port, or other point of departure from the territory. The removal evidence information may be transferred directly from the customs desk/kiosk to the receiving circuitry (either automatically or at the traveler's request), or may be issued to the traveler and then retransmitted to the receiving circuitry. Alternatively, a hard copy of the removal evidence may be provided and scanned by the traveler and forwarded to the receiving circuitry, or mailed by the traveler to the intermediary company, where an employee of the intermediary company scans the removal evidence and forwards it to the receiving circuitry.

In some configurations, the issuing circuitry, in response to determining that the early refund conditions are met, triggers the tax refund process prior to receipt of removal proof information indicating that the traveler has removed one or more purchases. The ability to trigger an early refund, i.e., a refund prior to receipt of removal proof, may allow a traveler to receive a refund more quickly. This may be particularly advantageous for budget travelers who may wish to maximize their tax-free shopping capabilities. The early refund conditions may be determined based on one or more traveler, merchant, and/or purchase criteria.

For example, in some configurations, the device includes a storage circuit configured to store account data associated with the traveler, the account data including traveler risk assessment information identifying a likelihood that the user will take one or more purchases out of the territory, and the issuing circuit configured to make a determination that the early refund conditions are met based on the traveler risk assessment information. Traveler risk may be based on several factors, such as a traveler carry history indicating previous purchases made by the traveler and carry proof information received in connection with the previous purchases. A traveler who has a record of consistently taking out tax-free purchases and timely submitting carry proof for those purchases may be considered to be at a lower risk than a new traveler with little or no traveler carry history. Alternatively or additionally, a traveler may be considered at a higher traveler risk if there is a record of the traveler making a purchase, requesting generation of a tax-free document, and then failing to submit the tax-free document. Traveler risk may be reversible, with high-risk travelers who are able to build credit reducing their risk. Alternatively, traveler risk may have one or more attributes that cannot be reversed, e.g., a traveler may be indicated as high risk if it is determined that no proof of removal was obtained for a particular prior purchase. This level of risk associated with issuing an early refund may be irreversible (i.e., can only be increased) without the intervention of a system administrator. This determination may be based solely on the traveler risk assessment information, or in some configurations, this determination may also be based on one or more additional conditions in addition to the traveler risk assessment information. For example, this determination may be based on how easy it would be to collect an early refund if the traveler did not upload a proof of removal associated with the early refund.

In some configurations, the issuing circuitry is configured to update traveler risk assessment information for the traveler in response to receiving the removal proof. For example, a level of risk associated with the traveler may be reduced when the removal proof is received.

In some configurations, the issuing circuitry, in response to determining that the proof of removal has not been received after a predetermined time, triggers a debt collection procedure, including performing a reverse debit to collect the tax. In some configurations, the proof of removal may be sent directly from a customs validation station to the receiving circuitry, while in some configurations, the proof of removal may be provided to the traveler as a physical document (e.g., a rubber stamped document). In some configurations, one or more reminders may be issued to the traveler to upload the proof of removal before the predetermined time has elapsed and before triggering the debt collection procedure. The debt collection procedure may further include one or more steps to collect the tax, including, for example, issuing a request for a refund to the traveler.

In some configurations, the debt collection process includes updating traveler risk assessment information to increase the level of risk associated with the traveler. The debt collection process may require the traveler to be ineligible (either temporarily or permanently) for an early tax refund.

Alternatively or in addition to basing the determination on the traveler risk information, in some configurations, the issuing circuitry is configured to make the determination that the early refund condition is met based on at least one of a total cost of the one or more purchases, a total number of the one or more purchases, and a tax refund category of the one or more purchases. For example, the greater the total cost of the one or more purchases, the less likely an early refund will be issued. In some configurations, an early refund may be issued only if the total cost of the one or more purchases is below a total purchase threshold defined based on the traveler risk information. High-risk travelers may have a lower total purchase threshold than low-risk travelers. Similarly, the determination may be made based on the number of purchases and/or the number of purchases whose individual prices exceed a certain amount. The determination may be based on the tax refund category of the one or more purchases. For some tax refund eligible products, such as consumables, the risk associated with issuing an early tax refund may be deemed higher than for tax refund eligible products classified in another category. It will be readily apparent to one of ordinary skill in the art that the exact criteria used may include a combination of each of these categories and may vary from territory to territory.

In some configurations, the determination that the tax refund conditions are met is based on a seller risk assessment that includes identifying a level of risk associated with a seller identified in one or more seller invoices. The seller risk assessment may be based on the size of the seller's business, the types of products sold by the seller, and/or other publicly available information about the seller. The seller risk assessment may further be based on whether the seller is known to intermediary companies. Including a seller risk assessment step helps eliminate fraudulent tax refund claims in which a seller works with a traveler to fraudulently claim tax refunds.

In some configurations, the determination circuitry is configured to maintain a database storing levels of risk associated with a plurality of merchants, and the merchant risk assessment includes identifying the level of risk by consulting the merchant risk information in the merchant database. For example, a merchant that is known as a provider of tax-refundable consumables and/or is frequented by travelers seeking tax-free shopping benefits may quickly establish a reputation with the intermediary company as being a trustworthy merchant. Alternatively, merchants that are unfamiliar to the intermediary company may not have established the same level of trust, and the risk associated with those merchants may be considered higher (and thus the early refund conditions may be less likely to be met for such merchants).

In some configurations, the merchant risk assessment includes performing one or more checks to verify that the merchant exists and/or that the merchant invoice was issued by the merchant. The checks may be automated or may be performed manually by one or more operators working for or on behalf of the brokerage. For example, an operator dealing with a tax refund claim involving a merchant unknown to the brokerage may check whether a website and/or social media for that merchant exists. Alternatively or additionally, the operator may contact the brokerage (e.g., by phone or email) to verify that the merchant exists and that the merchant invoice was indeed issued by that merchant.

In some configurations, the merchant risk assessment includes a tamper detection step that verifies at least one item of content and/or format of one or more merchant invoices identifying the merchant against one or more previous merchant invoices identifying the merchant. The comparison may be performed, for example, by an operator employed by or acting on behalf of the brokerage firm. Alternatively or additionally, the comparison may be performed using one or more machine learning algorithms trained using one or more previous merchant invoices classified as attributable to the merchant and one or more other invoices classified as not attributable to the merchant. The trained machine learning algorithm may be configured to flag whether one or more merchant invoices identifying the merchant correspond to one or more previous merchant invoices and report this identification to the operator, who may make a final decision as to whether one or more merchant invoices are believed to be attributable to the merchant. Incorporating a merchant risk assessment that includes a tamper detection step helps reduce the risk of fraudulent tax refund claims that may be altered after the merchant invoice is issued by the store.

In some configurations, the one or more purchases are multiple purchases purchased at multiple different stores. The multiple different stores may be multiple different branches of the same store or multiple different stores. The multiple different stores may be located in the same shopping mall and/or grouped together. Alternatively, the multiple different stores may be located in physically separate areas of the territory. In some configurations, the one or more purchases may be made at different departmental locations in one or more department stores. If the purchases are made at multiple different stores (or departmental locations within one or more department stores), the purchases may be grouped into the same tax refund request and transmitted to the receiving circuitry of the device as part of a single transmission. Alternatively, the traveler may apply to register for a user account that may store merchant invoices related to multiple purchases prior to submitting them to the receiving circuitry to determine whether the tax exemption conditions are met.

In some configurations, the determination circuitry is configured to make a determination that the tax refund condition is met based on the total cost of the tax refund eligible items in the tax refund category exceeding a tax refund threshold associated with the tax refund category. In some territories, there may be a minimum spending threshold that must be reached for a purchase to be eligible for a tax refund. The threshold may be based on the type of purchase. For example, there may be a threshold associated with purchases classified as consumables and a different threshold associated with purchases classified as non-consumables.

In some configurations, the determination that the tax refund conditions are met includes at least one of a manual determination process and a machine learning process. The manual determination process may be performed by an operator working for or on behalf of the brokerage. The machine learning process may use one or more trained machine learning models configured to identify a tax refund category for one or more items and identify a currency amount spent on purchases of the tax refund category from the merchant invoice. The machine learning process may be the first step in this determination, and a second step may be performed by the operator to check whether the machine learning process is correct. The machine learning process may be configured to provide a confidence metric indicating how confident it is in its determination, and a further manual check may be performed if the confidence metric is below a predetermined threshold. Using the machine learning process reduces the total time required to make the determination.

In some configurations, the traveler identification information includes image data of the traveler and a scanned identification document of the traveler, and determining that the tax refund conditions are met includes comparing the image data of the traveler to the scanned identification document. The scanned identification document may be, for example, a passport, a driver's license, an ID card, or other photo identification document that is accepted as identification in the territory. The image data of the traveler may be compared to the photo identification document, for example, using one or more facial recognition algorithms or using a manual comparison, to determine whether the image data of the traveler matches the scanned identification document. The determination may also include checking one or more characteristics of the scanned identification document to verify that the identification document is an accepted valid identification document.

The image data may be still images, but in some configurations the image data includes video data including a sequence of one or more images. The video data may include video having a predetermined duration and/or having one or more predetermined criteria regarding which parts of the traveler's face must be visible in the video data.

In some configurations, the image data is live image data. Using live image data (e.g., live video data) provides an additional level of security by verifying that the image data is being submitted by the traveler identified in the image data. The live image data may be obtained as part of an automated process or during a call with an operator working for or acting on behalf of the brokerage company.

In some configurations, the determination circuitry is configured to determine that the tax refund conditions are met based on one or more seller invoices satisfying purchase eligibility conditions. The purchase eligibility conditions may be based on the type of each purchase, the cost of each purchase, and/or the total cost of the purchases.

In some configurations, the determining circuitry is configured to determine whether the purchase eligibility condition is met for each of the one or more seller invoices separately, and the issuing circuitry is configured to issue a tax exemption document identifying the one or more purchased items for which the purchase eligibility condition is met. If the one or more seller invoices include a seller invoice for which the purchase eligibility condition is not met, the determining circuitry may discard that seller invoice and generate a tax exemption document and an invoice for the sale of the one or more purchased items based on the one or more seller invoices for which the purchase eligibility condition is met.

In some configurations, the determination circuitry is configured to determine that the tax refund conditions are met based on the traveler identification information satisfying the traveler eligibility conditions. To receive a sales tax refund, a traveler must meet certain eligibility criteria. These criteria may vary depending on the territory to which the traveler is traveling. In some configurations, the traveler eligibility conditions are a minimum set of legal criteria that a traveler must meet to be eligible for a tax refund.

In some configurations, the determination circuitry is configured to determine whether the traveler satisfies the traveler eligibility conditions based on at least one of: verifying the traveler's identity; verifying that the traveler is a resident of a home territory different from the territory; and verifying that the traveler has uploaded information indicative of at least one repayment instrument. The traveler's identification information may be required to assist in preventing fraud and to identify the traveler to whom a tax refund should be issued. For a traveler to qualify as a traveler, the traveler must be a resident of a territory different from the territory to which the traveler is traveling. The traveler's identity and residency status may be determined based on the traveler's travel identification document, such as a passport. The traveler may also be required to upload at least one repayment instrument, such as bank account details indicating a bank account to which the traveler wants the refund deposited or an address to which a check can be mailed.

In some configurations, the determination circuitry is configured to determine whether the traveler meets the traveler eligibility conditions by verifying that at least one repayment instrument is suitable for effecting a reverse debit. For example, in a configuration in which the issuing circuitry triggers a debt collection procedure including effecting a reverse debit to recover the tax in response to determining that proof of withdrawal has not been received after a predetermined time, the traveler may be considered eligible for an early refund only if the repayment instrument is one that would allow an early refund to be recovered if proof of withdrawal had not been received.

In some configurations, a territory is a group of one or more geographic regions that implement at least some tax rules based on a common framework and share a common border for purposes of implementing at least some tax rules. For example, a territory may consist of a single geographic region, e.g., a country. Alternatively, a territory may consist of a group of countries that have tax rules based on a common framework or directive, such as the European Union. The tax rules may relate to any type of tax, such as a Value Added Tax (VAT) and/or a sales tax.

In some configurations, the issuing circuitry is configured to transmit the intermediary invoice to the traveler. Alternatively, the intermediary invoice may be retained in storage circuitry maintained by the intermediary and/or transmitted to customs or local authorities to facilitate subsequent steps in the tax refund process.

In some configurations, the issuing circuitry is configured to transmit the tax exemption document to the traveler. Alternatively, the tax exemption document may be retained in storage circuitry maintained by the intermediary company and/or transmitted to customs or local authorities to facilitate subsequent steps in the tax refund process.

The tax exemption document may be issued on behalf of the intermediary company. Alternatively, in some configurations, the tax exemption document is issued by the intermediary company. The tax exemption document is not issued by the merchant, who may not be aware that a tax refund process is in place.

In some configurations, a traveler device is provided that includes a receiving circuit configured to receive one or more seller invoices and traveler identification information from a traveler, where the one or more seller invoices are for one or more purchases made by the traveler in the name of an intermediary company while visiting the territory, and a transmitting circuit configured to transmit the one or more seller invoices and traveler identification information to the device. The traveler device may be embodied as a mobile communication device (e.g., a mobile phone, a laptop, or a tablet) configured to receive the one or more seller invoices and traveler identification information and transmit the information to the device. The provision of the traveler device may be realized through the provision of the hardware itself, for example, through directly providing a tablet, mobile phone, laptop, etc. Alternatively or additionally, the provision of the traveler device may be realized through providing a dedicated application on the traveler's existing tablet, mobile phone, laptop, etc. to enable the traveler's existing device to function as a traveler device. The traveler device may be configured to execute a dedicated application configured for interaction between the traveler device and the device, which may facilitate the traveler's provision of information to the device for the device's determination circuitry to determine whether a tax refund condition is met. In some configurations, the traveler device may provide the traveler with an option to update or correct the information in response to an indication from the device that one or more details of the traveler identifying information on one or more merchant invoices are inaccurate or incomplete.

In some configurations, the receiving circuitry of the traveler device is configured to receive from the device at least one of a broker invoice to the traveler for the sale of one or more purchases from the broker to the traveler and a tax exemption document to the traveler identifying the one or more purchases. The broker invoice to the traveler and the tax exemption document may be stored in local storage circuitry of the traveler device or may be accessible to the traveler device from a cloud storage location that may be maintained by or on behalf of the broker. The traveler device may be configured to provide the tax exemption document to a customs inspection station (which may be a validation kiosk) for purposes of obtaining a removal certificate.

In some configurations, the traveler device includes display circuitry that displays one or more items of information necessary to generate a broker invoice. The traveler may present the displayed information to the merchant from whom the traveler made the purchase, thereby allowing the merchant to easily generate the merchant invoice and reducing the chance of errors. The information may be presented in text form or as a code (such as a QR code) that the merchant can scan to direct the merchant to a website containing the necessary details to generate a merchant invoice in the name of the broker.

In some configurations, a method is provided that includes the steps of: a traveler purchasing one or more purchases in the name of a broker while visiting the territory; the traveler sending a traveler identification information and one or more seller invoices for the one or more purchases to the broker; the broker receiving the traveler identification information and the one or more seller invoices from the traveler; determining whether the traveler identification information and the one or more seller invoices satisfy a tax refund condition; generating a broker invoice for the sale of the one or more purchases from the broker to the traveler in response to determining that the tax refund condition is satisfied; generating a tax exemption document identifying the one or more purchases; the traveler taking the one or more purchases out of the territory; and the broker receiving a proof of removal of the one or more purchases. In some configurations, the traveler pays taxes associated with the one or more purchases when purchasing the one or more purchases.

The specific configuration of this technology is described below with reference to the attached drawings.

Figure 1 illustrates an approach to receiving tax refunds associated with purchases in some territories. The approach illustrated in Figure 1 involves a traveler (user) 1 indicating to a merchant 3 that he or she is a foreign visitor from outside the territory and wishes to claim a sales tax (VAT) refund on a purchase. The merchant 3 issues a merchant invoice and tax exemption document to the traveler 1 for the purchase. The merchant invoice and tax exemption document are then presented to customs 5 along with the goods when the traveler leaves the territory. Customs 5 then determines eligibility and inspects the tax exemption document. Tax authorities 7 then accept the inspected tax exemption document and invoice, process the tax refund, and make payment to user 1.

Payment to user 1 may be made in any suitable form, for example by crediting a payment card with the amount of the tax refund, by giving cash to user 1, or by transferring money to an account of user 1. For example, user 1 may want the payment to be made directly to a bank account. User 1 provides the bank account to tax authority 7 for the payment to be processed and completed.

The above method for claiming a tax refund requires that the merchant 3 from which the traveler 1 makes a purchase be able to provide a tax-free document, either electronically or on paper, at the point of sale at the time of purchase. Therefore, stores that are not prepared to issue such tax-free documents will not be able to make tax-free purchases using the system, reducing utilization of the system overall and increasing the burden on travelers who wish to take advantage of the tax-free system.

2 is a schematic diagram of a system according to some configurations of the present technology. The system is configured to allow a traveler to enjoy tax-free shopping at a store where the tax refund scheme described in connection with FIG. 1 is not available. The system includes a device 30 (e.g., an intermediary company device or a server device) and a traveler device 20 (e.g., a mobile phone owned by the traveler or a dedicated device temporarily issued to or purchased by the traveler). The traveler device 20 includes a receiving circuit 22 and a transmitting circuit 24. The receiving circuit 22 is configured to receive one or more merchant invoices uploaded by the traveler and to receive traveler identification information. The one or more merchant invoices are invoices related to one or more purchases made by the traveler under the name of the intermediary company while the traveler is visiting the territory. The transmitting circuit 24 is configured to transmit this information to the device 30 as part of a request for a tax-free document.

The device 30 includes a receiving circuit 32, a determining circuit 34, and an issuing circuit 36. The receiving circuit 32 is configured to receive a request for a tax exemption document from the traveler device 20, the request including one or more seller invoices and traveler identification information. The receiving circuit 32 provides the received information to the determining circuit 34, which processes the traveler identification information and the one or more seller invoices to determine whether a tax refund condition is met. If the determining circuit 34 determines that the tax refund condition is not met, the device 30 may transmit an indication to that effect to the traveler device 20, which may prompt the user to provide additional or alternative information. If the determining circuit 34 determines that the tax refund condition is met, the issuing circuit 36 is configured to generate a broker invoice for the sale of the one or more purchases from the broker to the traveler and generate a tax exemption document identifying the one or more purchases.

Although only a single traveler device 20 and a single device 30 are illustrated, it will be readily apparent to one skilled in the art that an implemented system may include multiple instances of device 30 and/or traveler device 20. In an alternative configuration, the traveler may pre-upload the traveler identification information using another device, e.g., a laptop, tablet, or personal computer connected to device 30 via a network.

3 shows a schematic sequence of steps performed by a traveler in accordance with various configurations of the present technology. In a first step (1), a traveler 14 visits a shop 10 to make one or more purchases and requests that an invoice be generated in the name of the intermediary company 12 identifying the one or more purchases (so that the shop 10 sells the one or more purchases to the intermediary company, with the traveler acting as agent and custodian of the one or more purchases). In a next step (2), the shop 10 issues an invoice in the name of the intermediary company to the traveler 14, who is deemed to be making the purchase on behalf of the intermediary company 12. In a third step (3), the traveler 14 uploads the invoice (and, optionally, any other eligible invoices belonging to the traveler 14) and the traveler identification information to the intermediary company 12. In a fourth step (4), the intermediary company 12 determines whether the traveler identification information and the one or more invoices meet the tax refund conditions. If the tax refund conditions are met, in a fifth step (5), the intermediary company 12 issues an invoice to the traveler 14 for the sale of the one or more purchased items and issues a tax exemption document to the traveler 14 identifying the one or more purchased items.

Figure 4 shows a schematic of a series of steps performed by a traveler in accordance with various configurations of the present technology. The method begins with steps (1)-(5) shown in Figure 3. Then, in step (6), the traveler 14 leaves the territory where the purchase was made by traveling to an exit point 16 (e.g., an airport or ferry port) and undergoing an inspection process to obtain a proof of removal of one or more purchased items. After leaving the territory and removing the goods, in step (7), the traveler 14 uploads the proof of removal to the intermediary company 12. In step (8), the intermediary company 12 issues a tax refund to the traveler 14. In step (9), the intermediary company 12 claims the tax refunded to the traveler from the local authorities 18. It should be noted that although step (9) is shown as being performed as the last step in the sequence, in alternative configurations, step (9) can be performed at any time from the issuance of the tax exemption document in step (5) shown in Figure 3.

In an alternative configuration, the removal certificate may be uploaded directly to the intermediary company by the customs authority at the point of departure 16 without the traveler having to perform the upload step (7). The system used by the customs authority may be linked to a device operated by the intermediary company 12 that stores the traveler record. In that case, the removal certificate may be generated and uploaded directly to the intermediary company 12 as a result of the traveler 14 presenting one or more seller invoices and tax exemption documents to the customs authority at the point of departure 16. For example, in response to the customs authority scanning one of the tax exemption documents and/or seller invoices, the traveler's travel record may be identified and the removal certificate may be presented. The inspection process may be performed at a human-operated customs desk and/or an unmanned inspection kiosk.

Figure 5 shows a schematic of a series of steps performed according to some configurations of the present technology. In some configurations, a traveler may collect seller invoices from multiple shops 50. For example, a traveler may make purchases at a first shop 50 (1), a second shop 50 (2), ..., and an Nth shop 50 (N). At each shop 50, the traveler requests that an invoice be generated in the name of an intermediary company 56 and receives a seller invoice 52 issued in respect of the sale of the purchases made by the traveler at that shop in the name of the intermediary company 56. The traveler combines the seller invoice 52 with other seller invoices 54 that the traveler has already collected. The traveler then submits the combined seller invoice 54 to the intermediary company 56, including the seller invoices 52 received from the shops 50, which are processed along with the traveler identification information, in order to receive a refund of the taxes paid by the traveler on each purchase.

6 is a schematic diagram of a device 60 (broker device) according to various configurations of the present technology. The device 60 includes a receiving circuit 62, a determining circuit 64, and an issuing circuit 66. The device 60 also includes a storage circuit 76 configured to store a plurality of traveler records 68. Each traveler record may relate to a different traveler and may include a traveler identification 78, a traveler risk profile 80, and a copy of the tax exemption document and broker invoice 72 associated with the traveler (if such tax exemption document and broker invoice 72 have been generated). The traveler records 68 also include a copy of the seller invoice 74 submitted by the traveler.

In operation, the receiving circuit 62 receives a seller invoice 74 and a traveler identification information 78 from a traveler. The seller invoice 74 and the traveler identification information 78 are stored in a traveler record associated with the traveler. If a traveler record associated with the traveler does not already exist, a traveler record may be created based on the traveler identification information 78 and other information provided by the traveler when requested, such as password information. The receiving circuit 62 is configured to receive an indication from the traveler that all information (traveler identification information 78 and seller invoice 74) has been submitted, and in response to this indication, triggers the determining circuit 64 to determine whether the tax refund conditions are met. If so, the determining circuit triggers the issuing circuit to generate a tax exemption document and a broker invoice 72 based on the received traveler identification information 78 and one or more seller invoices 74. The tax exemption document and broker invoice 72 are stored in the traveler record 68.

The decision circuit 64 also determines whether the early refund conditions are met based on the traveler risk profile 70 and the seller invoice 74 provided by the traveler. If the decision circuit 64 determines that the early refund conditions are met, the decision circuit 64 triggers the issuing circuit 66 to trigger an early refund to be remitted to the traveler based on the information provided in the traveler identification information 78 stored as part of the traveler record 68.

7 illustrates in schematic form further details of a traveler record 80 according to some configurations of the present technology. The traveler record 80 includes traveler identification information 82, traveler home address information 84, one or more refund methods 86, travel information 88, and a flag 92 indicating whether the traveler has been verified, a flag indicating whether the traveler's refund method is suitable to support reverse debit, and a flag 90 indicating whether the traveler's status as a traveler has been approved. The traveler record may also include one or more records of a merchant invoice, such as a merchant invoice record 94, which may include, for example, a scanned or photographed copy of a merchant invoice 98, details of purchases 96 shown on the scanned or photographed merchant invoice 98, which may include an indication of each item purchased, the cost of each item purchased, and a tax classification category for each item purchased. The merchant invoice record may also include a total cost indication 99 identifying the total cost of the items listed on the merchant invoice.

The traveller identification information 82 may include the traveller's name, passport details, and/or a scan of the traveller's passport. The traveller home address 84 may include the country of residence and full address details (e.g. house number/name, street name, city, county/state/province, postcode, etc.). The refund method 86 may include one or more refund methods, including the traveller's bank account details, an indication that the traveller wishes to receive a refund by cheque, etc. The travel information 88 includes information regarding the traveller's travel, and may include flight/trip details, length of stay in the territory, details of future travel plans, etc. The verified flag 92 may be set after the traveller has been verified. This may be achieved based on an automated process using one or more facial recognition algorithms and/or one or more machine learning algorithms trained using a library of facial images. The verification step may also include a manual step in which a human operator checks the user's identification (e.g., remotely or in person at a counter located at an airport or ferry port) against the user's image data (e.g., live video data). The reverse debit flag 97 may be set when the suitability of the refund method 86 for reverse debit procedures (e.g., used to recover early refunds when proof of removal is not received within a predefined time frame) is verified. The status approved flag 90 may be set when the traveler's status as a traveler is approved. For example, based on a combination of the traveler's travel information 88 and the traveler's location information (e.g., GPS information, information about a specific Wi-Fi network located at the departure point, and/or scanning of a dynamically deploying QR code specific to the departure point) provided by the traveler device (e.g., a mobile communication device running a specific application) indicating that the user arrived at the travel destination within a time frame established based on the travel duration information stored in the travel information 88. The generation of tax exemption documents and brokerage invoices may be conditional on the identity verified flag 92 and status approved flag 90 being set.

The information provided in the traveler record may be used in determining whether the conditions for a tax refund have been met and in determining whether the conditions for an early refund have been met. These determinations may be based on any of the information provided in the merchant invoice record, such as the cost of each item, the tax refund category of each item, and/or the total cost of the items in each merchant invoice or multiple merchant invoices.

FIG. 8a illustrates a schematic of an assessment of a traveler's level of risk for early refund. For example, a traveler's risk profile may indicate that the traveler is low risk, medium risk, or high risk. The determination of early refund may also be based, for example, on the total refund amount, which may be categorized into low, medium, and high price groups.

The conditions for an early refund may be met if the traveler risk profile indicates that the traveler is low risk and the total refund amount is low or medium. If the traveler risk profile indicates low risk but the total refund amount is high, the conditions for an early refund may not be met and the refund may be withheld until proof of removal is received by the intermediary.

If the traveler risk profile indicates that the traveler is a medium risk and the total refund amount is low, the conditions for early refund may be met. If the traveler risk profile indicates a medium risk but the total refund amount is medium or high, the conditions for early refund may not be met and the refund may be withheld until proof of removal is received by the intermediary.

If the traveler risk profile indicates that the traveler is high risk, the early refund conditions may not be met (regardless of the total refund amount) and refunds may be withheld until proof of removal is received by the intermediary.

Figure 8b shows a schematic of the assessment of risk associated with early refund in a situation where the traveler risk profile and the merchant risk profile are taken into account. In the illustrated configuration, a combined risk is calculated based on a combination of the merchant risk profile and the traveler risk profile.

If the traveler risk profile indicates that the traveler is low risk and the seller risk profile indicates that the seller is low risk, then the combined risk level is low.

If the traveler risk profile indicates low traveler risk and the seller risk profile indicates medium or high seller risk, or if the traveler risk profile indicates medium traveler risk and the seller risk profile indicates low or medium seller risk, the combined risk level is medium.

The combined risk is considered high if the traveller risk profile indicates high traveller risk, if the traveller risk profile indicates medium traveller risk and if the seller risk profile indicates high seller risk.

The combined risk calculated based on the combination of the merchant risk profile and the traveler risk profile is then combined with the total refund amount to determine whether the early refund conditions are met.

If the composite risk profile indicates that the composite risk is low and the total refund amount is low or moderate, the conditions for early refund may be met. If the composite risk profile indicates that the composite risk is low and the total refund amount is high, the conditions for early refund may not be met and the refund may be withheld until proof of withdrawal is received by the intermediary.

If the composite risk profile indicates that the composite risk is medium and the total refund amount is low, the conditions for early refund may be met. If the composite risk profile indicates that the composite risk is medium and the total refund amount is medium or high, the conditions for early refund may not be met and the refund may be withheld until proof of take-out is received by the intermediary.

If the combined risk profile indicates that the combined risk is high, the early refund conditions may not be met (regardless of the total refund amount) and the refund may be withheld until proof of take-out is received by the intermediary firm.

It will be readily apparent to one of ordinary skill in the art that the traveler and merchant risk profiles and the total refund amount may be categorized into more or fewer categories. For example, the traveler risk profile may be categorized into only two categories (high risk or low risk) or into four or more categories. Similarly, the total refund amount may be categorized into fewer or more groups. In alternative configurations, the determination of whether the early refund condition is met may be based on a combination of factors including the traveler risk profile, the total refund amount, the merchant risk profile, and/or the type of product purchased. In some configurations, each of the traveler risk profile, the total refund amount, the type of product purchased, and the merchant risk profile may be assigned a value from 0 to N, where N is an integer greater than 0. A total risk associated with the refund may then be calculated, for example, as the sum of the risk values. If the total risk is below a threshold (e.g., threshold N), an early refund may be provided, and if the total risk is equal to or greater than the threshold, the refund may be withheld until proof of removal is received. Additional risk models based on linear mathematical functions, non-linear mathematical functions and/or statistical models may be incorporated into some configurations of the technology.

Figure 9 shows a schematic of details of a traveler device 100 according to some configurations of the present technology. The traveler device 100 includes a display circuit 102 configured to provide necessary information for a seller to generate a seller invoice 104 for the sale of one or more items to a traveler acting on behalf of the intermediary. The traveler device 100 displays the name of the intermediary, the address details of the intermediary and the contact information of the intermediary on the display circuit 102. During the transaction, the traveler can display these details to the seller who can then generate a seller invoice 104 including the seller details 106, the purchase details showing the name, type and cost of the items, the total bill amount and the total amount of sales tax added, and the intermediary details 108 copied from the traveler device.

In an alternative configuration, the traveler device 100 may display a code (e.g., a QR code) that the merchant can scan to be directed to a website that provides details of the intermediary company.

FIG. 10 illustrates in schematic form further details of traveler identity verification according to some configurations of the present technology. The traveler 120 uses a traveler device 126 (e.g., a mobile phone running a dedicated traveler application or one or more general-purpose applications) to provide image data 128 to the intermediary along with a traveler identification document 130, which may be a scan of a passport or other identification document. The traveler identification document 130 is any photo identification document that includes a photo 132 of the traveler. The intermediary compares the received image data 128 with the photo 132 provided on the traveler identification document 130, and if it is determined that the image data 128 and the photo 132 provided on the traveler identification document 130 match, a match is indicated and the traveler 120 is identified. In the illustrated configuration, the comparison is made live using a camera 124 provided as part of the traveler device 126. The live comparison may be facilitated using one or more facial recognition algorithms to compare the live image data of the traveler 128 with the traveler identification document 130. Alternatively, or in addition, the comparison may be performed manually by an intermediary working for or acting on behalf of the brokerage firm.

FIG. 11 shows a schematic of the details of the assessment of risk associated with a seller based on a seller invoice 140. The seller invoice 140 includes information identifying the seller 142, information identifying the broker 144, and information identifying the purchased item 146. A device operated by or on behalf of the broker determines from the seller identifying information 142 whether the seller is known to the broker. In the illustrated configuration, the seller is known and the broker already has access to a stored number of seller invoices 148 from that seller. The device uses a comparison circuit 150 to perform a comparison of the format of the seller invoice 140 and the stored number of seller invoices 148 to determine whether the seller invoice is of the same configuration and format as the stored number of seller invoices (and thus whether the seller invoice may have been tampered with or counterfeited). In the illustrated configuration, the price 152 and total amount 154 of item N appear in a different font size and style than the remaining details provided in the seller invoice 140 and the stored number of seller invoices 148. Based on this, the comparison circuit 150 determines that there is a mismatch between the seller invoice 140 and the stored plurality of seller invoices 148. The comparison circuit 150 indicates to the operator that there is a risk that the seller invoice may have been tampered with, and the operator may take further steps to investigate the invoice. For example, the operator may place a call to the seller to verify one or more details of the invoice.

The stored seller invoices 148 may be pre-existing invoices stored by the intermediary company, for example, on one or more server devices operated by or on behalf of the intermediary company. Alternatively or additionally, the stored seller invoices may be stored in a central repository, such as a government repository, that the intermediary company can access (e.g., based on the seller's VAT number and/or invoice number) and from which the intermediary company can obtain complete invoice data and verify that the data is valid and approved by the competent tax authorities.

12 is a schematic diagram of a territory according to some configurations of the present technology. According to the present technology, the territory may be a single geographical region, for example, each of the geographical regions 200 and 208. The territory may also be formed of multiple geographical regions 202, including a first geographical region 202(A), a second geographical region 202(B), and a third geographical region 202(C). The first geographical region 202(A), the second geographical region (B), and the third geographical region (C) may be geographically separated from each other by other geographical regions, for example, a country bordering a sea. However, the geographical regions 202 within the territory share a common boundary 210 for the purpose of implementing at least some tax rules. In the illustrated configuration, the common boundary 210 includes a first portion 210(A) that surrounds the combination of the first geographical region 202(A) and the third geographical region 202(C). The common boundary 210 also includes a second portion 210(B) that surrounds the second geographical region. The first portion 210(A) and the second portion 210(B) are geographically distinct from one another.

The tax rules implemented in the geographical regions 202 within the territory implement tax rules derived from a common framework. However, the exact implementation of those tax rules may differ in each of the geographical regions 202 within the territory. For example, the tax rules implemented in a first geographical region 202(A) may differ from the tax rules implemented in a second geographical region 202(B) and a third geographical region 202(C). Nevertheless, the tax rules of all geographical regions 202 are based on the same common framework, and the geographical regions 202 share a common boundary 210 for purposes of implementing those taxes.

Each of the geographic regions 202 may have one or more points of exit. In the illustrated configuration, the geographic regions 202 have points of exit in the form of airports 212 and ferry ports 214, in addition to land border crossings that may exist between the geographic regions 202 and other territories. A first geographic region 202(A) has airports 212(A) and ferry ports 214(A). A second geographic region has airports 212(B) and ferry ports 214(B). A third geographic region has ferry ports 214(C). The tax rules implemented at the airports 212 and ferry ports 214 depend on whether the traveler is leaving the territory. For example, if a traveler travels from the first geographic region 202(A) to the second geographic region 202(B), tax rules regarding leaving the territory that includes the geographic region 202 do not apply. On the other hand, if a traveler travels from geographic region 202 within a territory to another territory, such as the territory containing geographic region 200 or the territory containing geographic region 208, tax rules associated with leaving that territory may apply.

In some configurations, the tax-free shopping and refund rules that apply at the territory's point of exit are the rules of the geographic region in which the purchase was made. Thus, the tax rules implemented at the territory's point of exit may be different for different purchases that may have been made in one or more different geographic regions within the territory, for example. Thus, the brokerage firm may be provided with processing circuitry that is configured to identify the geographic region of each purchase made within the territory and to implement the tax refund rules associated with the identified region for each purchase.

It will be readily apparent to one of ordinary skill in the art that the selection of geographic regions within a territory is for illustrative purposes only, and that any number of geographic regions may be provided in any territory. FIG. 13 generally illustrates a series of steps performed by a traveler device in accordance with some configurations of the present technology. The flow begins in step S900, where a traveler making a purchase at a store requests an invoice in the name of a brokerage company. The flow then proceeds to step S902, where the traveler pays for the purchase, including payment of any sales tax associated with the purchase. The flow then proceeds to step S904, where the traveler receives a merchant invoice from the store where the purchase was made, for the sale of the purchase to the brokerage company.

Flow then proceeds to step S906, where the traveler begins the process of uploading the seller invoice to the broker. In step S906, it is determined whether the traveler is registered with the broker. If it is determined in step S906 that the traveler is registered with the broker, the flow proceeds to step S910. If it is determined in step S906 that the traveler is not registered with the broker, the flow proceeds to step S908, where the traveler provides his details to register with the broker. Alternatively, in step S908, the traveler may be given the option to proceed as a guest. Flow then proceeds to step S910. In step S910, the traveler uploads the seller invoice (and, optionally, one or more other seller invoices that the traveler received when making a purchase at one or more additional stores). Flow then proceeds to step S912, where it is determined whether the traveler has provided all the necessary details or whether more details are required. If it is determined in step S192 that no more details are required, the flow proceeds to step S916. If in step S192 it is determined that more details are required, the flow proceeds to step S914. In step S914, the traveler uploads the additional details before the flow proceeds to step S916. In step S916 it is determined whether the traveler is done shopping (e.g., whether the traveler plans to upload additional merchant invoices related to additional purchases). The option to upload additional invoices later may not be provided if the traveler is proceeding as a guest. If in step S916 it is determined that the traveler is not done shopping, the flow returns to step S900. If in step S916 it is determined that the user is done shopping, the flow proceeds to step S918.

In step S918, the process of requesting the tax exemption document and broker invoice begins with a request for the tax exemption document being sent to a device (e.g., a server device or a broker device). Flow then proceeds to step S920, where it is determined whether the tax exemption document and broker invoice have been received from the device. Receipt of the broker invoice occurs when the broker sells the purchase to the traveler, which was purchased by the broker acting through the traveler (but the traveler already has possession of the purchase). If it is determined in step S920 that the tax exemption document and broker invoice have been received, flow proceeds to step S922, where the traveler proceeds to a point of departure from the territory (e.g., an airport or ferry port). Flow then proceeds to step S924, where the traveler obtains an exit certificate from customs (either a manned customs desk or an unmanned kiosk). Flow then proceeds to step S926, where the exit certificate is uploaded to the broker device. If, in step S920, it is determined that the tax exemption document and/or broker invoice have not been received, flow proceeds to step S928 where it is determined whether the request for the tax exemption document has been denied. If, in step S928, it is determined that the request for the tax exemption document has not been denied, flow proceeds to step S932 where the traveler device waits before returning to step S920. If, in step S928, it is determined that the request for the tax exemption document has been denied, flow proceeds to step S930 where the traveler has an opportunity to modify the request. If, in step S930, the traveler modifies the request, flow proceeds back to step S918. If, in step S930, the traveler's request has not been modified, flow proceeds to step S934 where the traveler does not receive a refund for the purchase.

FIG. 14 generally illustrates a series of steps performed by a device (e.g., a broker device or a server device) according to some configurations of the present technology. The flow begins in step S1000, where it is determined whether a tax exemption document has been requested from the traveler device. If it is determined in step S1000 that a tax exemption document request has not been received, the flow remains in step S1000. If it is determined in step S1000 that a tax exemption document request has been received from the traveler device, the flow proceeds to step S1002. In step S1002, it is determined whether the traveler meets the traveler eligibility conditions. This determination is based on traveler identification information, which may be provided as part of the tax exemption document request or may already be stored in the device storage in association with the traveler's user account. The flow then proceeds to step S1004, where it is determined whether a seller invoice provided by the traveler as part of the tax exemption document request or already stored in the device storage in association with the traveler's user account meets the purchase eligibility conditions. Flow then proceeds to step S1006, where it is determined whether the conditions are met. If in step S1006 it is determined that one or more of the conditions are not met, flow proceeds to step S1008, where the request for tax exemption documents is denied and the traveler device is notified. Flow then returns to step S1000.

If it is determined in step S1006 that the conditions are met, the flow proceeds to step S1010, where a tax exemption document is generated. The flow then proceeds to step S1012, where a brokerage invoice is generated. The flow then proceeds to step S1014, where it is determined whether the early refund conditions are met, e.g., as described in connection with FIG. 8a and/or FIG. 8b. If it is determined in step S1014 that the early refund conditions are not met, the flow proceeds to step S1016, where it is determined whether a proof of removal has been received for the purchase identified in the brokerage invoice (generated in step S1012). If it is determined in step S1016 that a proof of removal has not been received, the flow proceeds to step S1018, where it is determined whether the time limit for receiving the proof of removal has elapsed. If it is determined in step S1018 that the time limit has not elapsed, the flow returns to step S1016. If, in step S1018, it is determined that the time limit has elapsed, the flow proceeds to step S1020, where the refund is canceled and the flow ends. If, in step S1016, it is determined that proof of removal has been received, the flow proceeds to step S1022, where the refund is issued to the traveler, e.g., to the traveler's bank account identified as part of the traveler identification information. The flow then proceeds to step S1024, where the intermediary company claims the tax refund from the local taxing authority.

If, in step S1014, it is determined that the conditions for implementing the early refund condition are met, the flow proceeds to step S1026, where the refund is made immediately, for example to the traveler's bank account identified as part of the traveler identification information. The flow then proceeds to step S1028, where it is determined whether a proof of removal has been received. If, in step S1028, it is determined that a proof of removal has been received, the flow proceeds to step S1024, where the intermediary company claims the tax refund from the local tax authority. If, in step S1028, it is determined that a proof of removal has not been received, the flow proceeds to step S1030, where it is determined whether a time limit for receiving a proof of removal has been received. If, in step S1030, it is determined that a time limit for receiving a proof of removal has not been received, the flow returns to step S1028. If, in step S1030, it is determined that the time limit for receiving a proof of removal has elapsed, the flow proceeds to step S1032, where the device triggers a reverse debit process to collect the refund amount.

It will be readily apparent to one of ordinary skill in the art that the sequence of steps shown in Figures 12 and 13 is for illustrative purposes only, and that one or more steps may be performed in parallel or in a different order. For example, the issuance of the tax exemption document and invoice shown in Figure 10 may be performed in parallel or in reverse order. Additionally, the broker invoice may be generated and/or issued at another stage in the process, such as after receipt of the take-out certificate and/or after determining whether the early refund conditions have been met.

In a brief overall summary, an apparatus, method, and computer readable storage medium are provided. The apparatus includes a receiving circuit configured to receive a traveler identification information and one or more seller invoices from the traveler, the one or more seller invoices being for one or more purchases purchased in the name of a brokerage company while the traveler is visiting the territory. The apparatus further includes a determining circuit configured to determine whether the traveler identification information and the one or more seller invoices satisfy a tax refund condition. The apparatus also includes an issuing circuit that, in response to a determination that the tax refund condition is satisfied, generates a brokerage invoice for the sale of the one or more purchases from the brokerage company to the traveler and generates a tax exemption document identifying the one or more purchases.

In this application, the phrase "configured to..." is used to mean that an element of an apparatus has a configuration capable of performing a defined operation. In this context, "configuration" refers to an arrangement or method of interconnection of hardware or software. For example, an apparatus may have dedicated hardware to provide the defined operation, or a processor or other processing device may be programmed to perform the function. "Configured to..." does not imply that an element of an apparatus needs to be modified in any way to provide the defined operation.

In this application, a list of features accompanied by the phrase "at least one of" means that any one or more of those features may be provided individually or in combination. For example, "at least one of [A], [B], and [C]" includes any of the following options: A only (without B or C), B only (without A or C), C only (without A or B), a combination of A and B (without C), a combination of A and C (without B), a combination of B and C (without A), or a combination of A, B, and C.

Although exemplary configurations have been described in detail herein with reference to the accompanying drawings, it should be understood that the invention is not limited to those precise configurations, and that various changes, additions and modifications may be made to those configurations by one of ordinary skill in the art without departing from the scope and spirit of the invention as defined by the appended claims. For example, various combinations of the features of the dependent claims may be made with the features of the independent claims without departing from the scope of the invention.

Some configurations of the present technology can also be described by the following numbered clauses:

Clause 1. A receiving circuit configured to receive traveler identification information and one or more seller invoices from a traveler, the one or more seller invoices being for one or more purchases made by the traveler under the name of a brokerage company while the traveler is visiting the territory;
a determination circuit configured to determine whether the traveler identification information and the one or more merchant invoices satisfy a tax refund condition;
In response to a determination that the conditions for a tax refund have been satisfied,
generating an intermediary invoice for the sale of one or more purchases from the intermediary to the traveler;
Generate a tax exemption document identifying one or more purchased items;
An issuing circuit;
An apparatus comprising:

Clause 2. The apparatus of clause 1, wherein the issuing circuitry, in response to determining that the tax refund conditions are met, triggers a tax refund procedure that includes requesting a refund of the tax paid by the traveler on the purchase of one or more purchases and refunding the tax to the traveler.

Clause 3. The receiving circuit is configured to receive removal evidence information indicating that the traveler has removed one or more purchased items;
the issuing circuit is configured to withhold triggering of the tax refund procedure until the take-out proof information is received;
3. The apparatus according to claim 2.

Clause 4. The apparatus of clause 2, wherein the issuing circuitry triggers tax refund processing in response to determining that the early refund conditions are met and prior to receipt of removal proof information indicating that the traveler has removed one or more purchases.

Clause 5. A storage circuit configured to store account data associated with a traveler, the account data including traveler risk assessment information identifying a likelihood that a user will take one or more purchased items outside the territory;
the issuing circuitry is configured to make a determination that the early refund conditions are satisfied based on the traveler risk assessment information.
5. Apparatus according to clause 4.

Clause 6. The apparatus of clause 5, wherein the issuing circuitry is configured to update traveler risk assessment information regarding the traveler in response to receiving the take-out proof.

Clause 7. The apparatus of clause 5, wherein the issuing circuitry, in response to determining that proof of removal has not been received after a predetermined time, triggers a debt collection procedure that includes performing a reverse debit to collect the tax.

Clause 8. The apparatus of clause 7, wherein the debt collection process includes updating traveler risk assessment information to increase a level of risk associated with the traveler.

Article 9. The issuing circuit may, upon determining that the conditions for early refund are met,
The total cost of one or more purchases;
The apparatus of any one of clauses 4-8, configured to base the determination on at least one of: a total number of the one or more purchases; and a tax refund category of the one or more purchases.

Clause 10. The apparatus of any one of clauses 1 to 9, wherein the determination that the tax refund conditions are met is based on a seller risk assessment that includes identifying a level of risk associated with a seller identified in one or more seller invoices.

Clause 11. The determination circuit is configured to maintain a database storing levels of risk associated with a plurality of merchants;
a merchant risk assessment including identifying a level of risk by looking up merchant risk information in a merchant database;
11. The apparatus according to claim 10.

Clause 12. The apparatus of clause 10 or clause 11, wherein the seller risk assessment includes performing one or more checks to verify that the seller exists and/or that the seller invoice was issued by the seller.

Clause 13. The apparatus of any one of clauses 10 to 13, wherein the seller risk assessment includes a tamper detection step of verifying at least one aspect of the content and/or format of one or more seller invoices identifying the seller against one or more previous seller invoices identifying the seller.

Clause 14. The device of any one of clauses 1 to 13, wherein the one or more purchases are multiple purchases purchased at multiple different stores.

Clause 15. The device of any one of clauses 1 to 14, wherein the determination circuit is configured to determine that the tax refund condition is satisfied based on the total cost of the tax refund eligible items belonging to the tax refund category exceeding a tax refund threshold associated with the tax refund category.

Article 16. The determination that the conditions for a tax refund are met is
Manual decision making process and machine learning process,
16. The apparatus of any one of claims 1 to 15, comprising at least one of:

Clause 17. The traveler identification information includes image data of the traveler and a scanned identification document of the traveler;
determining that the tax refund conditions are met includes comparing the traveler's image data with a scanned identification document;
17. Apparatus according to any one of clauses 1 to 16.

Clause 18. The apparatus of clause 17, wherein the image data comprises video data including a sequence of one or more images.

Clause 19. The device according to clause 17 or clause 18, wherein the image data is live image data.

Clause 20. The device of any one of clauses 1 to 19, wherein the determination circuit is configured to determine that the tax refund conditions are met based on one or more seller invoices meeting the purchase eligibility conditions.

Clause 21. The determination circuit is configured to determine whether a purchase eligibility condition is satisfied for each of the one or more seller invoices separately;
the issuing circuitry is configured to issue a tax exemption document identifying one or more purchased items for which the purchase eligibility conditions are met;
21. The apparatus according to clause 20.

Clause 22. The device of any one of clauses 1 to 21, wherein the determination circuit is configured to determine that the tax refund conditions are met based on the traveler identification information meeting the traveler eligibility conditions.

Clause 23. The decision circuit determines whether a traveler meets the traveler eligibility conditions by:
To verify the identity of the traveller,
Verify that the traveller is a resident of a territory different from the territory of the home country;
verifying that the traveler has uploaded information indicating at least one repayment method;
23. The apparatus of claim 22, configured to determine based on at least one of:

Clause 24. The device of clause 23 when dependent on clause 7, wherein the determination circuitry is configured to determine whether the traveler meets the traveler eligibility conditions by verifying that at least one repayment instrument is suitable for effecting a reverse debit.

Clause 25. The apparatus of any one of clauses 1 to 24, wherein a territory is a grouping of one or more geographic regions that implement at least some of their tax provisions under a common framework and share a common border for purposes of implementing at least some of their tax provisions.

Clause 26. The apparatus of any one of clauses 1 to 25, wherein the issuing circuitry is configured to transmit a broker invoice to the traveler.

Clause 27. The device of any one of clauses 1 to 26, wherein the issuing circuitry is configured to transmit a tax exemption document to a traveler.

Clause 28. The device according to any one of clauses 1 to 27, wherein the tax exemption document is issued by an intermediary company.

Clause 29. A receiving circuit configured to receive one or more seller invoices and traveler identification information from a traveler, the one or more seller invoices being for one or more purchases purchased by the traveler under the name of a brokerage company while the traveler is visiting the territory;
a transmitting circuit configured to transmit one or more of a seller invoice and traveler identification information to the device of any one of clauses 1-28;
A traveler device comprising:

Clause 30. The receiving circuit receives from the device,
an intermediary invoice to the traveler for the sale of one or more purchase items from the intermediary to the traveler;
a tax exemption document for the traveler identifying one or more purchase items;
30. The traveler device of clause 29, configured to receive at least one of:

Clause 31. A traveller device as described in clause 29 or clause 30, comprising a display circuit for displaying one or more items of information required for the preparation of a broker invoice.

Clause 32. Receiving traveler identification information and one or more seller invoices from the traveler, the one or more seller invoices being for one or more purchases made by the traveler in the name of the intermediary company while the traveler was visiting the territory;
determining whether the traveler identification information and the one or more merchant invoices meet the tax refund requirements;
In response to a determination that the conditions for a tax refund have been satisfied,
generating an intermediary invoice for the sale of one or more purchases from the intermediary to the traveler;
generating a tax exemption document identifying one or more purchases;
The method includes:

Clause 33. Receiving one or more seller invoices and traveler identification information from a traveler, the one or more seller invoices being for one or more purchases made by the traveler in the name of the intermediary company while the traveler is visiting the territory;
transmitting one or more of a merchant invoice and traveler identification information to a device according to any one of clauses 1 to 18;
The method includes:

Clause 34. A computer-readable storage medium comprising computer-readable instructions which, when executed by one or more processors, cause the one or more processors to perform the method of clause 32 or clause 33.

Clause 35. The traveler purchases one or more purchases in the name of the intermediary company while visiting the territory;
a traveler transmitting traveler identification information and one or more merchant invoices relating to one or more purchased items to a broker;
a broker receiving traveler identification information and one or more seller invoices from the traveler;
determining whether the traveler identification information and the one or more merchant invoices meet the tax refund requirements;
In response to a determination that the conditions for a tax refund have been satisfied,
generating an intermediary invoice for the sale of one or more purchases from the intermediary to the traveler;
generating a tax exemption document identifying one or more purchases;
a traveler taking one or more purchased items out of the territory;
receiving, by the intermediary company, proof of removal of one or more purchases;
A method comprising:

Clause 36. The method of clause 35, in which the traveler pays a tax associated with one or more purchases at the time of purchasing the one or more purchases.

Claims (36)

a receiving circuit configured to receive traveler identification information and one or more seller invoices from a traveler, the one or more seller invoices being for one or more purchases made by the traveler in the name of a brokerage company while the traveler is visiting the territory;
a determination circuit configured to determine whether the traveler identification information and the one or more seller invoices satisfy a tax refund condition;
In response to a determination that the tax refund conditions are satisfied,
generating a broker invoice for the sale of the one or more purchases from the broker to the traveler;
generating a tax exemption document identifying the one or more purchases to enable the traveler to later claim back sales tax paid at the time of the purchase of the one or more purchases;
An issuing circuit;
An apparatus comprising: the issuing circuitry, in response to the determination that the tax refund condition is satisfied, triggers a tax refund procedure including requesting a refund of sales tax paid by the traveler when purchasing the one or more purchases and refunding the sales tax to the traveler.
2. The apparatus of claim 1. the receiving circuitry is configured to receive removal evidence information indicating that the traveler has removed the one or more purchased items;
the issuing circuit is configured to withhold triggering of the tax refund procedure until the take-out certificate information is received.
3. The apparatus of claim 2. the issuing circuitry, in response to determining that an early refund condition is satisfied, triggers the tax refund process prior to receipt of removal evidence information indicating that the traveler has removed the one or more purchased items.
3. The apparatus of claim 2. a storage circuit configured to store account data associated with the traveler, the account data including traveler risk assessment information identifying a likelihood that a user will take the one or more purchases outside of a territory;
the issuing circuitry is configured to make the determination that the early refund conditions are satisfied based on the traveler risk assessment information.
5. The apparatus of claim 4. the issuing circuitry is configured to update the traveler risk assessment information regarding the traveler in response to receiving the take-out credential information.
6. The apparatus of claim 5. and in response to the issuing circuit determining that the take-out proof information has not been received after a predetermined time period, triggering a debt collection procedure including performing a reverse debit to collect the sales tax .
6. The apparatus of claim 5. the debt collection procedures include updating the traveler risk assessment information to increase a level of risk associated with the traveler;
8. The apparatus of claim 7. The issuing circuitry determines that the early refund condition is satisfied by:
the total cost of said one or more purchases;
and based on at least one of a total number of the one or more purchases; and a tax refund category of the one or more purchases.
An apparatus according to any one of claims 4 to 8. the determination that the tax refund conditions are satisfied is based on a seller risk assessment that includes identifying a level of risk associated with a seller identified in the one or more seller invoices.
An apparatus according to any one of claims 1 to 8. the determination circuitry is configured to maintain a database storing the levels of risk associated with a plurality of merchants;
said seller risk assessment including identifying said level of risk by looking up seller risk information in said database;
11. The apparatus of claim 10. the merchant risk assessment includes performing one or more checks to verify that the merchant exists and/or that a merchant invoice was issued by the merchant;
11. The apparatus of claim 10. the seller risk assessment includes a tamper detection step of verifying at least one item of content and/or format of the one or more seller invoices identifying the seller against one or more prior seller invoices identifying the seller;
11. The apparatus of claim 10. the one or more purchases are multiple purchases purchased at multiple different stores;
An apparatus according to any one of claims 1 to 8. the determining circuit is configured to make the determination that the tax refund condition is satisfied based on a total cost of tax refund eligible items belonging to a tax refund category exceeding a tax refund threshold associated with the tax refund category;
An apparatus according to any one of claims 1 to 8. The determination that the tax refund conditions are satisfied is:
Manual decision making process and machine learning process,
at least one of
An apparatus according to any one of claims 1 to 8. the traveler identification information includes image data of the traveler and a scanned identification of the traveler;
determining that the tax refund conditions are met includes comparing the image data of the traveler to the scanned identification document.
An apparatus according to any one of claims 1 to 8. the image data comprises video data comprising a sequence of one or more images;
20. The apparatus of claim 17. The image data is live image data.
20. The apparatus of claim 17. the determining circuitry is configured to determine that the tax refund condition is satisfied based on the one or more seller invoices satisfying a purchase eligibility condition.
An apparatus according to any one of claims 1 to 8. the determination circuitry is configured to determine whether the purchase eligibility condition is satisfied for each of the one or more seller invoices separately;
the issuing circuitry is configured to issue the tax exemption document identifying the one or more purchased items for which the purchase eligibility conditions are met.
21. The apparatus of claim 20. the determining circuit is configured to determine that the tax refund conditions are satisfied based on the traveler identification information satisfying a traveler eligibility condition.
An apparatus according to any one of claims 1 to 8. The determination circuit determines whether the traveler meets the traveler eligibility conditions,
Identifying the traveler; and
verifying that the traveler is a resident of a home territory different from the territory;
verifying that the traveler has uploaded information indicating at least one repayment instrument;
configured to determine based on at least one of
23. The apparatus of claim 22. the determining circuit is configured to determine that the tax refund conditions are satisfied based on the traveler identification information satisfying a traveler eligibility condition;
The determination circuit determines whether the traveler meets the traveler eligibility conditions,
Identifying the traveler; and
verifying that the traveler is a resident of a home territory different from the territory;
verifying that the traveler has uploaded information indicating at least one repayment instrument;
and configured to determine based on at least one of:
the determination circuitry is configured to determine whether the traveler meets the traveler eligibility conditions by verifying that the at least one refund instrument is suitable for effecting the reverse debit;
8. The apparatus of claim 7. said territory being a grouping of one or more geographical regions that implement at least some of their tax rules under a common framework and share a common border for the purposes of implementing said at least some of their tax rules;
An apparatus according to any one of claims 1 to 8. the issuing circuitry is configured to transmit the broker invoice to the traveler.
An apparatus according to any one of claims 1 to 8. the issuing circuitry is configured to transmit the tax exemption document to the traveler.
An apparatus according to any one of claims 1 to 8. The tax exemption document is issued by the intermediary company;
An apparatus according to any one of claims 1 to 8. a receiving circuit configured to receive one or more seller invoices and traveler identification information from a traveler, the one or more seller invoices being for one or more purchases made by the traveler in the name of a brokerage company while the traveler is visiting a territory;
a transmitting circuit configured to transmit the one or more seller invoices and the traveler identification information to the device of any one of claims 1 to 8;
A traveler device comprising: The receiving circuit receives from the device:
a broker invoice to the traveler for the sale of the one or more purchases from the broker to the traveler;
a tax exemption document for said traveler identifying said one or more purchased items;
configured to receive at least one of
30. A traveler device as claimed in claim 29. The traveler device of claim 29, further comprising a display circuit for displaying one or more items of information required to generate the one or more vendor invoices. receiving traveler identification information and one or more seller invoices from the traveler, the one or more seller invoices being for one or more purchases made by the traveler in the name of a brokerage company while the traveler was visiting the territory;
determining whether the traveler identification information and the one or more seller invoices meet tax refund requirements;
In response to a determination that the tax refund conditions are satisfied,
generating a broker invoice for the sale of the one or more purchases from the broker to the traveler;
generating a tax exemption document identifying the one or more purchases to enable the traveler to subsequently claim back sales tax paid at the time of the purchase of the one or more purchases;
The method includes: receiving one or more seller invoices and traveler identification information from a traveler, the one or more seller invoices being for one or more purchases made by the traveler in the name of a brokerage company while the traveler was visiting the territory;
transmitting said one or more seller invoices and said traveler identification information to a device according to any one of claims 1 to 8;
The method includes: A computer-readable storage medium comprising computer-readable instructions that, when executed by one or more processors, cause the one or more processors to perform the method of claim 32. a traveler purchasing one or more purchases in the name of the intermediary while visiting the territory;
the traveler transmitting traveler identification information and one or more seller invoices relating to the one or more purchases to the intermediary;
receiving, by the intermediary company, the traveler identification information and the one or more seller invoices from the traveler;
determining whether the traveler identification information and the one or more seller invoices meet tax refund requirements;
In response to a determination that the tax refund conditions are satisfied,
generating a broker invoice for the sale of the one or more purchases from the broker to the traveler;
generating a tax exemption document identifying the one or more purchases to enable the traveler to subsequently claim back sales tax paid at the time of the purchase of the one or more purchases;
said traveler taking said one or more purchased items out of the territory;
receiving, by the intermediary company, proof of removal of the one or more purchases;
The method includes: said traveler paying sales tax associated with said one or more purchases at the time of purchase of said one or more purchases;
36. The method of claim 35.